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Current CRA website
Doing Business in Canada – GST/HST Information for Non-Residents
You can refer to “ GST/HST for digital economy businesses: Overview ", or contact us at 1-833-585-1463 (from Canada and the U.S.) or 1-613-221-3154 (from elsewhere – collect calls are accepted) for more information. ... Examples of goods covered in these regulations are precious metals and goods for public exhibit by a public sector body such as artifacts in a King Tut exhibition for display at a public museum, as well as goods imported for repair in Canada. ... Teletypewriter (TTY) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. ...
TCC
Levinson Estate v. The King, 2025 TCC 40
The King, 2025 TCC 40 Docket: 2023-692(IT)G BETWEEN: THE ESTATE OF SAMUEL LEVINSON, Appellant, and HIS MAJESTY THE KING, Respondent. ... “Joanna Hill” Hill J. Citation: 2025TCC40 Date: 20250307 Docket: 2023-692(IT)G BETWEEN: THE ESTATE OF SAMUEL LEVINSON, Appellant, and HIS MAJESTY THE KING, Respondent. ... [37] Notably, this section does not exclude the winter recess from the computation of time. ...
TCC
Del Vecchio v. The King, 2023 TCC 46 (Informal Procedure)
The King, 2023 TCC 46 (Informal Procedure) Docket: 2021-2438(IT)I BETWEEN: ANN SOPHIE DEL VECCHIO, Appellant, and HIS MAJESTY THE KING, Respondent. ... In his budget speech in 1971 (House of Commons, Budget Speech, 28-3, (June 18, 1971) at page 6 (Hon. ... [Emphasis added] [22] Between these speeches in 1971 and 2019, section 62 was amended a few times. ...
TCC
Hartman v. The King, 2024 TCC 57
The King, 2024 TCC 57 Docket: 2011-269(IT)G BETWEEN: BRIAN MORTON HARTMAN, Appellant, and HIS MAJESTY THE KING, Respondent. ... Visser ” Visser J. Citation: 2024 TCC 57 Date: 20240503 Docket: 2011-269(IT)G BETWEEN: BRIAN MORTON HARTMAN, Appellant, and HIS MAJESTY THE KING, Respondent. ... Visser ” Visser J. CITATION: 2024 TCC 57 COURT FILE NO.: 2011-269(IT)G STYLE OF CAUSE: BRIAN MORTON HARTMAN v. ...
TCC
Adams v. The King, 2024 TCC 28 (Informal Procedure)
The King, 2024 TCC 28 (Informal Procedure) Docket: 2022-1952(IT)I BETWEEN: MICHELLE ADAMS, Appellant, and HIS MAJESTY THE KING, Respondent. ... “Joanna Hill” Hill J. Citation: 2024 TCC 28 Date: 20240307 Docket: 2022-1952(IT)I BETWEEN: MICHELLE ADAMS, Appellant, and HIS MAJESTY THE KING, Respondent. ... His Majesty the King PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: October 19, 2023 REASONS FOR JUDGMENT BY: The Honourable Justice Joanna Hill DATE OF JUDGMENT: March 7, 2024 APPEARANCES: Agent for the Appellant: John Adams Counsel for the Respondent: Alesia Nahirny COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada [1] The relevant provisions applicable in the 2021 taxation year are reproduced in Appendix “A” to these Reasons. [2] Exhibit A-1. [3] Exhibit A-2. [4] Canada v Hamilton, 2002 FCA 118, paras 1-3 (Hamilton FCA). [5] Exhibit A-6: “Health Canada’s Position on Gluten-Free Claims”, Bureau of Chemical Safety, Food Directorate, Health Products and Food Branch. ...
TCC
DAC Investment Holdings Inc. v. The King, 2024 TCC 63
The King, 2024 TCC 63 Docket: 2021-1079(IT)G BETWEEN: DAC INVESTMENT HOLDINGS INC., Appellant, and HIS MAJESTY THE KING, Respondent. ... D’Arcy” D’Arcy J. Citation: 2024TCC63 Date: 20240509 Docket: 2021-1079(IT)G BETWEEN: DAC INVESTMENT HOLDINGS INC., Appellant, and HIS MAJESTY THE KING, Respondent. ... Canada [4] (“ Canada Trustco ”), Lipson v. Canada [5] (“ Lipson ”), Copthorne Holdings Ltd. v. ...
EC decision
Dominion Distillery Products Co. v. His Majesty the King, [1935-37] CTC 364, [1920-1940] DTC 369
His Majesty the King, [1935-37] CTC 364, [1920-1940] DTC 369 MACLEAN, J. ... The King [1931] A.C. 435, was relied upon by each party as conclusive of that issue. ... The doctrine enunciated by Lord Mansfield was discussed at considerable length in the speeches of Lord Haldane and Lord Sumner in the important case of Sinclair v. ...
Current CRA website
Filing the T4RSP and T4RIF information returns
T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, refer to Appendix D – Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... 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 RC720- Transfer from your RRSP to your FHSA RC721- Transfer from your FHSA to your FHSA, RRSP or RRIF RC722- Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder RC723- Transfer from an FHSA to another FHSA, RRSP or RRIF on Breakdown of Marriage or Common-law Partnership T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant 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 T2157 – Direct Transfer from a Registered Plan to Purchase an ALDA 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, PRPP or SPP 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, PRPP Member, or ALDA Annuitant Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R1 – Taxpayer Relief Provisions IC72-22R9 – Registered Retirement Savings Plans IC76-12R8 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC78-10R5 – Books and Records Retention/Destruction IC78-18R6 – Registered Retirement Income Funds IC82-2R2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R19 – Customized Forms For more information If you need help If you need more information after reading this guide, go to Canada Revenue Agency or call 1-800-959-5525. ... Teletypewriter (TTY) and Video Relay Service (Canada VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. ...
Current CRA website
Roles and responsibilities
Confidences of the King's Privy Council for Canada, more commonly referred to as “Cabinet confidences," must be appropriately safeguarded from unauthorized disclosure or other compromise. ... The Speech from the Throne, delivered by the Governor General at the beginning of each session of Parliament, outlines the government’s program for Parliament. ... For example, PCO assists the Prime Minister in writing the Speech from the Throne and works closely with the FIN when it prepares the Budget. ...
Current CRA website
Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j) For more information, see "Lump-sum payments – non-resident" under Box 018 – Lump-sum payments. ... Teletypewriter (TTY) and Video Relay service (Canada VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. ... Johns NL A1B 3Z1 Surrey NVCC 9755 King George Boulevard Surrey BC V3T 5E1 Publications for payers T4001, Employers' Guide – Payroll Deductions and Remittances T4130, Employers' Guide – Taxable Benefits and Allowances RC4120, Employers' Guide – Filing the T4 Slip and Summary Reporting foreign income and other foreign amounts Report, in Canadian dollars, your foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). ...