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Technical Interpretation - Internal
29 February 2024 Internal T.I. 2024-1003171I7 - Application of subsection 152(1.7)
29 February 2024 Internal T.I. 2024-1003171I7- Application of subsection 152(1.7) Unedited CRA Tags 152(1.4), 152(1.7) Principal Issues: 1. ... February 29, 2024 XXXXXXXXXX HEADQUARTERS Income Tax Rulings Directorate Tax and Charities Appeals Directorate Julia Clarkson Attention: Jelena Pajkovic, Manager 2024-100317 Reassessments authorized by paragraph 152(1.7)(b) Unless stated otherwise, all statutory references in this document are to the Income Tax Act (Canada), R.S.C. 1985, c.1 (5th Supp.) ... James principle has been cited many times, including in paragraphs 39 and 40 of the (informal) decision for Atlantic Thermal Star Limited v The Queen (2016 TCC 135), and paragraph 12 of the decision for Sherway Centre Limited v The Queen, ([2002] 1 CTC 2259). 4 See the decisions for Renaud v The Queen (2006 TCC 354), Gaouette v The Queen ([2004] 2 CTC 2851), and Coastal Construction & Excavating Ltd v R (supra). ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Saskatchewan (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Saskatchewan (April 2025 amounts) Jurisdictional basic benefit Basic credit ($206.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($103.00) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($103.00) (3) $ Blank space for dollar value Credit for qualified children ($51.50 per child x_) (4) $ Blank space for dollar value ($51.50 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($41.20) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($20.60) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($20.60) (8) $ Blank space for dollar value Credit for qualified children ($10.30 per child x__) (9) $ Blank space for dollar value ($10.30 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Nova Scotia (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Nova Scotia (April 2025 amounts) Jurisdictional basic benefit Basic credit ($110.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($55.00) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($55.00) (3) $ Blank space for dollar value Credit for qualified children ($27.50 per child x_) (4) $ Blank space for dollar value ($27.50 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($22.00) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($11.00) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($11.00) (8) $ Blank space for dollar value Credit for qualified children ($5.50 per child x__) (9) $ Blank space for dollar value ($5.50 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Newfoundland and Labrador (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Newfoundland and Labrador (April 2025 amounts) Jurisdictional basic benefit Basic credit ($149.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($74.50) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($74.50) (3) $ Blank space for dollar value Credit for qualified children ($37.25 per child x_) (4) $ Blank space for dollar value ($37.25 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($29.80) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($14.90) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($14.90) (8) $ Blank space for dollar value Credit for qualified children ($7.45 per child x__) (9) $ Blank space for dollar value ($7.45 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of New Brunswick (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of New Brunswick (April 2025 amounts) Jurisdictional basic benefit Basic credit ($165.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($82.50) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($82.50) (3) $ Blank space for dollar value Credit for qualified children ($41.25 per child x_) (4) $ Blank space for dollar value ($41.25 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($33.00) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($16.50) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($16.50) (8) $ Blank space for dollar value Credit for qualified children ($8.25 per child x__) (9) $ Blank space for dollar value ($8.25 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Alberta (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Alberta (April 2025 amounts) Jurisdictional basic benefit Basic credit ($228.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($114.00) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($114.00) (3) $ Blank space for dollar value Credit for qualified children ($57.00 per child x_) (4) $ Blank space for dollar value ($57.00 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($45.60) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($22.80) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($22.80) (8) $ Blank space for dollar value Credit for qualified children ($11.40 per child x__) (9) $ Blank space for dollar value ($11.40 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Manitoba (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Manitoba (April 2025 amounts) Jurisdictional basic benefit Basic credit ($150.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($75.00) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($75.00) (3) $ Blank space for dollar value Credit for qualified children ($37.50 per child x_) (4) $ Blank space for dollar value ($37.50 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($30.00) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($15.00) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($15.00) (8) $ Blank space for dollar value Credit for qualified children ($7.50 per child x__) (9) $ Blank space for dollar value ($7.50 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ... Footnote * The credit for married equivalent is for the first child in a single-parent family. ...
Current CRA website
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Ontario (April 2025 amounts)
Canada Carbon Rebate (CCR) calculation sheet for the 2024 base year for residents of Ontario (April 2025 amounts) Jurisdictional basic benefit Basic credit ($151.00) (1) $ Blank space for dollar value Credit for spouse or common-law partner ($75.50) (2) $ Blank space for dollar value Footnote * Credit for married equivalent ($75.50) (3) $ Blank space for dollar value Credit for qualified children ($37.75 per child x_) (4) $ Blank space for dollar value ($37.75 for each child not included on line 3) Sub-Total (1 + 2 + 3 + 4) (5) $ Blank space for dollar value Rural supplement (see note below) Basic credit ($30.20) (6) $ Blank space for dollar value Credit for spouse or common-law partner ($15.10) (7) $ Blank space for dollar value Footnote * Credit for married equivalent ($15.10) (8) $ Blank space for dollar value Credit for qualified children ($7.55 per child x__) (9) $ Blank space for dollar value ($7.55 for each child not included on line 8) Sub-Total (6 + 7 + 8 + 9) (10) $ Blank space for dollar value Total CCR amount (line 5 + line 10) (11) $ Blank space for dollar value Note: The CCR includes a supplement for residents of small and rural communities. ...
Current CRA website
Underused Housing Tax (UHT) multimedia toolkit
Available in: English Français 中文 (繁體) 中文 (简体) हिंदी Tagalog ਪੰਜਾਬੀ اُردُو April 3, 2024 factsheets Factsheet: The Underused Housing Tax (UHT): Who is affected? ... Available in: English Français 中文 (繁體) 中文 (简体) हिंदी Tagalog ਪੰਜਾਬੀ اُردُو April 3, 2024 factsheets Factsheet: The Underused Housing Tax (UHT): Who is exempt from paying the tax? ... Available in: English Français 中文 (繁體) 中文 (简体) हिंदी Tagalog ਪੰਜਾਬੀ اُردُو April 3, 2024 factsheets Flowchart: 2022 Excluded Owners Find out if you’re an affected or excluded owner for the 2022 tax year. ...
Luxury Tax Interpretation
30 April 2024 Luxury Tax Interpretation 9000306 - Transitional rules relating to luxury tax payable on vehicles
30 April 2024 Luxury Tax Interpretation 9000306- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle priced over $100,000 from a vendor and you provided a partial payment / deposit of $[….]. 2. The delivery of the vehicle will occur in 2024. Interpretation Requested It is your understanding that you have entered into an agreement in writing with the vendor before 2022 for the sale of a vehicle priced over $100,000. ...