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OAKBANK R0E $896.25 OSBORNE SOUTH BUSINESS IMPROVEMENT ZONE CORPORATION WINNIPEG R3L $736.16 OUR LADY OF FATIMA MANOR ROSSBURN R0J $856.53 PARKLAND AGRICULTURAL RESOURCE CO-OP LTD. ... (PROPERTIES) INC WINNIPEG R3A $1,055.98 SALT POINT COMMUNITY WINNIPEG R3H $110.38 SEINE RAT RIVER CONSERVATION DISTRICT LABROQUERIE R0A $3,332.16 SELKIRK & DISTRICT PLANNING AREA BOARD SELKIRK R1A $4,874.08 SELKIRK KNIGHTS HOUSING CORPORATION SELKIRK R1A $3,151.17 SELKIRK LIONS CENTRE INC. ... ROSE R0L $782.25 STEINBACH HOUSING INC STEINBACH R5G $8,096.25 ST-PIERRE / DE SALABERRY HANDI-TRANSIT INC. ...

Without a designated beneficiary or a spouse or common law partner at the time of the member's death, the balance of the account will be paid to the estate.   ... Paragraph 7(b) of the PRPP Regulations provides that one of these conditions is that the corporation has the financial resources required for the administration of a PRPP. The adequacy of financial resources will be reviewed by OSFI in its review of the corporation's business plan. ...

" Act " means the Excise Tax Act; " amount " means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service; " Canada " (a) "Canada" includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, "Canada" has the meaning assigned by the Customs Act; " capital property ", in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations; " commercial activity " means (a) any business carried on by a person, (b) any adventure or concern of a person in the nature of trade, and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person, but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person, (e) any activity engaged in by an individual without a reasonable expectation of profit, or (f) the performance of any duty or activity in relation to an office or employment; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " registrant " means a person who is registered under section 241, or who is required to apply to be registered under section 240 of the Act; " reporting period " of a recipient means (a) where the recipient is a registrant, a reporting period of the recipient as determined under sections 245 to 251 of the Act; and (b) in any other case, a calendar quarter; " royalty " means compensation for the use of property, usually copyrighted material or natural resources, expressed as a percentage of receipts from using the property or as an amount per unit produced; " service " means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " small supplier ", at any time, means a person who is at that time a small supplier under section 148 of the Act; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tax " means the Goods and Services Tax imposed under Part IX of the Act; " tax payable " by a person in respect of property or service includes (a) tax deemed under subsection 171(3) or 200(2) of the Act to have been collected by the person in respect of the property or service, and (b) an amount in respect of the property or service that is required under paragraph 171(4)(b) of the Act to be added in determining the net tax of the person for a reporting period, but does not include an amount that the person has claimed or is entitled to claim as an input tax credit in respect of the property or service; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ...

First issue – Determining whether intra-group services have been provided 18. ... For example, time spent could be an appropriate allocation basis to allocate costs of the tax services, legal services, data processing, and the usage cost of a corporate jet, while the number of employees may be an appropriate basis on which to allocate the costs of the human resources department. ... Other provisions that restrict or disallow certain expense deductions include: employee stock options – paragraph 7(3)(b); capital expenditures – paragraph 18(1)(b); interest deductions – paragraphs 18(1)(b) and 20(1)(c); certain non-deductible reserves – paragraph 18(1)(e); club dues – paragraph 18(1)(l); charitable and political donations – paragraph 18(1)(n); income taxes – paragraph 18(1)(t); thin capitalization – subsection 18(4); non-deductible meals and entertainment – section 67.1; non-deductible illegal payments – section 67.5; non-deductible fines and penalties – section 67.6; and any accrued expense that has not met payment time limits directed by subsection 78(1). 43. ...

Only source – Only one person or firm is capable of performing the contract. ... In addition, peer reviewers / approval authorities will also monitor adherence to the updated checklist. ... For CRA contracting activities, information is reported in the CRA Semi-annual Contracting Report that is presented to the Resources Committee of the Board of Management (Board). ...

Late-filing penalty calculation: ($1,000 X 5%) = $50; PLUS ($1,000 X [1% X 5 complete months]) = $50 (since the return was filed on December 5, 2015, John’s return was late by five complete months) Late-filing penalty = $100 Interest calculation using the prescribed interest rate of 5%: Arrears inteArrears interest from April 30, 2015, to June 15, 2015, based on $1,000 tax balance owing as of April 30 = $6.32rest from April 30, 2014, to June 15, 2014, based on $1,000 tax balance owing as of April 30 = $6.32 Arrears interest from June 16, 2015, to December 15, 2015, based on $1,106.32 = $1,000 (tax balance owing) + $6.32 (arrears interest to June 15, 2015) + $100 (late-filing penalty) = $27.93 Total arrears interest as of December 5, 2015 = $34.25 Example of a failure-to-file penalty for a corporation This example shows the calculations for the failure-to-file penalty and the arrears interest related to the tax balance owing and penalty. ... Repeated failure to file penalty = $18,000 Interest calculation using the prescribed interest rate of 5%: Arrears interest from March 31, 2015, to June 30, 2015, based on $100,000 tax owing due March 31, 2015 = $1,254.29 Arrears interest from June 30, 2015, to November 12, 2015, based on $119,254.29 = 100,000 (tax owing) + 1,254.29 (arrears interest to June 30) + 18,000 (repeated failure to file penalty) = $2,225.76 Total arrears interest as of November 12, 2015 = $3,480.05 8. ... Date modified: 2016-03-22 Secondary menu Resources Online services Forms and publications A to Z index Enquiries ...

Making your claim To make an SR&ED claim, you must file an income tax return along with the following prescribed form: Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim (the T4088 – Guide to Form T661 is available to help you complete this form) and one of the following forms: Form T2SCH31, Investment Tax Credit – Corporations, or Form T2038(IND), Investment Tax Credit (Individuals). ... Examples of technical and financial supporting evidence are: Project planning documents Documents on design of experiments Experimentation plan Design documents and technical drawings Project records, laboratory notebooks Design, system architecture and source code (software development) Records of trial runs Project progress reports Minutes of project meetings Test protocols, data, results, analysis and conclusions Final project report or professional publication Photographs, videos Prototypes, samples Scrap, scrap records Contracts, lease agreements Records of resources allocated to the project, time sheets, activity records, payroll records Purchase invoices and proof of payment Accounting records. ...

Before you register How to register After you register Authorize a representative – Business number How to register for provincial or other federal programs Business structures Your choice of business structure will affect how you report your business income, the type of returns you complete, and many other aspects of your business. ... A partnership that carries on a business in Canada, or a Canadian partnership with Canadian or foreign operations or investments, has to file a Form T5013, Statement of Partnership Income, for each fiscal period of the partnership where: at the end of the fiscal period, the partnership has an absolute value of revenues plus an absolute value of expenses of more than $2 million, or has more than $5 million in assets; or at any time during the fiscal period: the partnership is a tiered partnership (has another partnership as a partner or is itself a partner in another partnership); the partnership has a corporation or a trust as a partner; the partnership invested in flow-through shares of a principal-business corporation that incurred Canadian resource expenses and renounced those expenses to the partnership; or the minister of National Revenue asked in writing a complete Form T5013. ...

Footnotes Footnote 1 The Manager Self-Service (MSS) is a computer application linked to the CRA Corporate Administration System (CAS), which supports all of the Agency’s financial, materiel, administration, human resources and payroll functions. ... The category is determined and marked based on the degree of potential injury if the information is compromised ("Protected A" – low; "Protected B"- medium; "Protected C"- high.) ...

The goal is to resolve the debt at this early stage, avoiding the need for more resource intensive collection activities later on. ... Participants made suggestions for changes to the proposed Letter 17, some of which were: Many participants suggested that the interest rate be stated – for example, so they could prioritize paying their tax bill relative to other bills. ... The large majority of participants felt the tone of the letter is appropriate given that it is a "second letter" – i.e., it is perceived as appropriate to emphasize the serious legal actions that might be taken. ...