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ARCHIVED- For residents of New Brunswick Climate Action Incentive – As New Brunswick is implementing its own price on carbon pollution, the federal fuel charge will no longer apply in New Brunswick as of April 2020. ...

For more information on this subject, see Excise Duty Notices EDN38, Budget 2014 – Spirits Amendment to the Importation of Intoxicating Liquors Act, and EDBN20, Budget 2014 – Beer Amendment to the Importation of Intoxicating Liquors Act, or contact a regional excise duty office. ... GST/HST forms GST189, General Application for Rebate of GST/HST GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC1, Request for a Business Number (BN) RC1A, Business Number- GST/HST Account Information RC1B, Business Number- Payroll Account Information RC1C, Business Number- Import/Export Account Information RC59, Business Consent RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement RC4607, GST/HST Pension Entity Rebate Application and Election RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7257, Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7289, General Application for Rebate of Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Québec Sales Tax (QST) for Selected Listed Financial Institutions GST/HST pamphlets and guides RC4028, GST/HST New Housing Rebate RC4052, GST/HST Information for the Home Construction Industry RC4210, GST/HST Credit Including related provincial credits and benefits for the period from July 2014 to June 2015 RC4405, GST/HST Rulings- Experts in GST/HST Legislation (revised) GST/HST info sheets GI-167, Application of the GST/HST to Core Charges GI-168, The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing) Excise duty forms B270, Excise Act 2001- Excise Duty Return- Non-Licensee Excise duty memoranda EDM4-1-1, Producers and Packagers of Wine (revised) Excise duty notices EDBN20, Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces EDN38, Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces Excise taxes and special levies notice ETSL64, List of Vehicles and Associated Tax Rates for 2014 All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

Claiming the credit Use the following formula to calculate the credit for each employee: (interview costs + qualifying expenditures) × 15% = workplace accessibility tax credit. ...

Claiming the credit Use the following formula to calculate the credit for each employee: (interview costs + qualifying expenditures) × 15% = workplace accessibility tax credit. ...

Claiming the credit Use the following formula to calculate the credit for each employee: (interview costs + qualifying expenditures) × 15% = workplace accessibility tax credit. ...

The following sentence is added to the end of paragraph 2 of the bulletin: Profits as defined in the plan must include profits from business (see ¶ 4 below) but may also include other profits and sources of income. 2. ... Subject to the comments in ¶ 2 above, contributions determined by reference to profits may be based on the employer's own profits for the year, the profits for the year of a corporation with which the employer does not deal at arm's length, or any combination of these profits for the year. ...

The following sentence is added to the end of paragraph 2 of the bulletin: Profits as defined in the plan must include profits from business (see ¶ 4 below) but may also include other profits and sources of income. 2. ... Subject to the comments in ¶ 2 above, contributions determined by reference to profits may be based on the employer's own profits for the year, the profits for the year of a corporation with which the employer does not deal at arm's length, or any combination of these profits for the year. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CCRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ... Unused labour-sponsored venture capital corporation tax credit Action Column 1 Line Enter the amount from line 22 of Form NU479 A Enter the amount from line 26 of Form NU479- B Line A minus line B = C Enter, on line 28 of Form NU479, any part of this amount you want to carry back to reduce your 2002 Nunavut tax. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CCRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ... Unused labour-sponsored venture capital corporation tax credit Action Column 1 Line Enter the amount from line 22 of Form NU479 A Enter the amount from line 26 of Form NU479- B Line A minus line B = C Enter, on line 28 of Form NU479, any part of this amount you want to carry back to reduce your 2002 Nunavut tax. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CCRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ... Unused labour-sponsored venture capital corporation tax credit Action Column 1 Line Enter the amount from line 22 of Form NU479 A Enter the amount from line 26 of Form NU479- B Line A minus line B = C Enter, on line 28 of Form NU479, any part of this amount you want to carry back to reduce your 2002 Nunavut tax. ...