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SCC

Forbes v. The Attorney General of Manitoba / Worthington v. The Attorney General of Manitoba, [1936] SCR 40

At page 618, I observed, * * * Leprohon v. The City of Ottawa [9] * * * was decided in 1877. ... The King [12] and both decisions are, of course, binding upon this Court. ... Has he the same rights to freedom of speech and discussion at public meetings? ...
Technical Interpretation - External

19 July 1996 External T.I. 9623625 - PATRONAGE ALLOCATIONS / DIVIDENDS

Hazen Hansard, Q.C.'s speech at the Fifteenth Tax Conference. Mr. ... " In another speech given at the same tax conference (reproduced at pages 18 and 19 of the aforementioned book) Mr. ... The King (1925) SCR 45, Sutton Lumber and Trading Co. v. M.N.R., 53 DTC 1158 (SCC), Ensite Ltd. v. ...
TCC

Yao v. The King, 2024 TCC 19 (Informal Procedure)

The King, 2024 TCC 19 (Informal Procedure) Docket: 2018-1471(IT)I BETWEEN: YUSHAN YAO Appellant, and HIS MAJESTY THE KING, Respondent, and INCOME SECURITY ADVOCACY CENTRE, Intervenor.   ... Docket: 2020-1041(IT)G BETWEEN: NING JING ZHANG, Appellant, and HIS MAJESTY THE KING, Respondent, and INCOME SECURITY ADVOCACY CENTRE, Intervenor.   ... His Majesty the King Ning Jing Zhang v. His Majesty the King   PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 22, 23 and 24;December 16 and 17, 2021; March 29 and 30; April 11, 12 and 13; June 1 and 2; June 20; and October 27 and 28, 2022   REASONS FOR JUDGMENT BY: The Honourable Mr. ...
FCA

The Queen v. Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA)

Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA) Clement, D J:—At issue in this appeal is whether interest income received by Marsh & McLennan Ltd (the broker) from short-term investments in its 1976 taxation year was “Canadian investment income” within the definitions of paragraph 129(4)(a) of the Income Tax Act. ... By an “endorsement” of the same date it was agreed that Marsh & McLennan, Limited should be called “Broker” instead of “Agent” in the contract. ... It is of more than passing interest that this approach was also expounded by Duff, J (later CUC) in Anderson Logging Co v The King, [1917-27] CTC 198; 52 DTC 1209: The sole raison d’etre of a public company is to have a business and to carry it on. ...
Current CRA website

T4RSP and T4RIF Guide – 2020

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 Death of an RRSP Annuitant Refund of Premiums T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 Registered Disability Savings Plan T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP RC4178 Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 Transfers of Funds Between Registered Plans S3-F10-C1 Qualified Investments RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R Taxpayer Relief Provisions IC72-22R Registered Retirement Savings Plans IC76-12R Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R Non-Resident Income Tax IC78-10R Books and Records Retention/Destruction IC78-18R Registered Retirement Income Funds IC82-2R Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R Customized Forms For more information What if you need help? ... Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354. ...
Old website (cra-arc.gc.ca)

T4RSP and T4RIF Guide – 2016

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit T2019 Death of an RRSP Annuitant Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4460 Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 Qualified Investments Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 Registered Retirement Savings Plans Death of an Annuitant IT-528 Transfers of Funds Between Registered Plans S5-F1-C1 Determining an Individual's Residence Status Information circulars IC07-1 Taxpayer Relief Provisions IC72-22 Registered Retirement Savings Plans IC76-12 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 Non-Resident Income Tax IC78-10 Books and Records Retention/Destruction IC78-18 Registered Retirement Income Funds IC82-2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 Customized Forms For more information What if you need help? ... Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354 during regular business hours. ...
Current CRA website

T4RSP and T4RIF Guide – 2016

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit T2019 Death of an RRSP Annuitant Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4460 Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 Qualified Investments Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 Registered Retirement Savings Plans Death of an Annuitant IT-528 Transfers of Funds Between Registered Plans S5-F1-C1 Determining an Individual's Residence Status Information circulars IC07-1 Taxpayer Relief Provisions IC72-22 Registered Retirement Savings Plans IC76-12 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 Non-Resident Income Tax IC78-10 Books and Records Retention/Destruction IC78-18 Registered Retirement Income Funds IC82-2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 Customized Forms For more information What if you need help? ... Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354 during regular business hours. ...
Old website (cra-arc.gc.ca)

T5 Guide – Return of Investment Income - 2016

Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; " 5 " for a government, government enterprise, or international organization. ... For example: USD United States, dollar JPY Japan, yen HKD Hong Kong, dollar AUD Australia, dollar NZD New Zealand, dollar DKK Denmark, krone GBP United Kingdom, pound EUR European Union, euro OTH Other Note If you are filing electronically, you must use the alphabetic code. ... Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354 during regular business hours. ...
Current CRA website

T5 Guide – Return of Investment Income - 2016

Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; " 5 " for a government, government enterprise, or international organization. ... For example: USD United States, dollar JPY Japan, yen HKD Hong Kong, dollar AUD Australia, dollar NZD New Zealand, dollar DKK Denmark, krone GBP United Kingdom, pound EUR European Union, euro OTH Other Note If you are filing electronically, you must use the alphabetic code. ... Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354 during regular business hours. ...
Current CRA website

Standing Committee on Public Accounts (PACP) –

Fragiskatos was a political scientist at King's University College at Western University and a media commentator. ... Kelly McCauley Conservative Edmonton West (Alberta) Biography Kelly J. ... Genuis is also a passionate advocate for free speech, for increased efforts to combat violence against women, and for Canadian energy. ...

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