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Luxury Tax Interpretation
6 June 2024 Luxury Tax Interpretation 9000310 - Refund of the Double Incidence of Luxury Tax
6 June 2024 Luxury Tax Interpretation 9000310- Refund of the Double Incidence of Luxury Tax 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. Excise and Specialty Tax Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Address] ATTN: [Client] Case Number: 9000310 June 6, 2024 Dear [Client]: Subject: LUXURY TAX RULING Refund of the Double Incidence of Luxury Tax Thank you for your letter dated [mm/dd/yyyy], concerning the refund of the double incidence of luxury tax on the purchase and sale of subject vehicles. ...
Excise Interpretation
16 July 2024 Excise Interpretation 9000266 - Tax on Insurance Premiums Under Part I of the Excise Tax Act
16 July 2024 Excise Interpretation 9000266- Tax on Insurance Premiums Under Part I of the Excise Tax Act Unedited CRA Tags ETA Part I, 4 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. Excise and Specialty Tax Directorate 5th floor, Place de Ville, 320 Queen Street Ottawa ON K1A 0L5 [Client addressee] Case Number: 9000266 Attention: [Client] July 16, 2024 Dear: [Client] Subject: INTERPRETATION- Tax on Insurance Premiums Under Part I of the Excise Tax Act Thank you for your letter of November 24, 2023 concerning the application of the tax on insurance premiums under Part I of the Excise Tax Act (ETA). ...
Excise Interpretation
9 July 2024 Excise Interpretation 9000268 - Removing product from a listed province by a non-registered person
9 July 2024 Excise Interpretation 9000268- Removing product from a listed province by a non-registered person 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. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 9000268 Attention: [Client] July 9, 2024 Dear [Client]: Subject: Removing product from a listed province by a non-registered person Thank you for your letter dated December 12, 2023, concerning the application of the Greenhouse Gas Pollution Pricing Act (GGPPA) to products being removed from a listed province by a non-registered person. ...
Current CRA website
Increases to Air Travellers Security Charge Rates Effective May 1, 2024
Increases to Air Travellers Security Charge Rates Effective May 1, 2024 From: Canada Revenue Agency Excise Taxes and Other Levies Notice ETSL81 February 2024 This notice provides information relating to increases to the air travellers security charge rates on air transportation services that include a chargeable emplanement on or after May 1, 2024, for which any payment is made on or after that date. ... Pierre and Miquelon) The tables below summarize the ATSC rates effective May 1, 2024. ... To make a general or technical enquiry on the air travellers security charge or to request a ruling or interpretation related to charge, go to Contact Information – Excise and Specialty Tax Directorate. ...
Current CRA website
Detailed information for TaxFreeway
Product names: TaxFreeway for Windows TaxFreeway for Mac Support: TaxFreeway for Windows – Contact us TaxFreeway for Mac – Contact us Certified for the 2017 to 2024 tax years. Available services: Auto-fill my return – 2017 to 2024 tax years Notice of Assessment via Tax Software – 2017 to 2024 tax years ReFILE – 2021 to 2024 tax years T1135 – 2017 to 2024 tax years T1134 – 2021 to 2024 tax years Not supported for the 2024 tax year: Non-Resident Status Returns – Emigrant Returns Electronic transmission of Special Elections & Returns – Forms T217, T2057, T2059, UHT-2900, and Submit E-Documents T1 Provincial Quebec forms Not supported for the 2023 tax year: Electronic transmission of Special Elections & Returns- Forms T217, T2057, T2059, and UHT-2900 T1 Provincial Quebec forms Not supported for the 2017 to 2022 tax years: T1 Provincial Quebec forms Product name: TaxFreeway for iPad Support: TaxFreeway for iPad – Contact us Certified for the 2017 to 2024 tax years. Available services: Auto-fill my return – 2017 to 2024 tax years Notice of Assessment via Tax Software – 2017 to 2024 tax years ReFILE – 2021 to 2024 tax years T1135 – 2017 to 2024 tax years T1134 – 2021 to 2024 tax years Not supported for the 2024 tax year: Non-Resident Status Returns – Emigrant Returns Electronic transmission of Special Elections & Returns – Forms T217, T2057, T2059, UHT-2900, and Submit E-Documents Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions T1 Provincial Quebec forms Not supported for the 2023 tax year: Electronic transmission of Special Elections & Returns- Forms T217, T2057, T2059, and UHT-2900 Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions T1 Provincial Quebec forms Not supported for the 2017 to 2022 tax years: Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions T1 Provincial Quebec forms Note: This software does not support the calculation/production of the T1 Provincial Québec return. ...
Excise Interpretation
11 June 2024 Excise Interpretation 9000280 - Determination of [product] as light fuel oil for purposes of the GGPPA
11 June 2024 Excise Interpretation 9000280- Determination of [product] as light fuel oil for purposes of the GGPPA 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. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 9000280 Business Number: [Business Number] Attention: [Client] June 11 2024 Dear [Client]: Subject: Determination of [product] as light fuel oil for purposes of the GGPPA Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) and its regulations to determine whether [product] is light fuel oil as defined in the Act. ...
Fuel Charge Interpretation
11 June 2024 Fuel Charge Interpretation 9000297 - Hydrogenation Derived Renewable Diesel and Biodiesel
11 June 2024 Fuel Charge Interpretation 9000297- Hydrogenation Derived Renewable Diesel and Biodiesel 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. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 9000297 Business Number: [Business number] Attention: [Client] June 11, 2024 Dear [Client]: Subject: FUEL CHARGE INTERPRETATION- Hydrogenation Derived Renewable Diesel and Biodiesel Thank you for the letter dated [mm/dd/yyyy] concerning Hydrogenation Derived Renewable Diesel (HDRD) and whether or not it meets the definition of biodiesel under the Greenhouse Gas Pollution Pricing Act. ...
Luxury Tax Interpretation
28 May 2024 Luxury Tax Interpretation 9000307 - Luxury Tax Exemption Certificates Application
28 May 2024 Luxury Tax Interpretation 9000307- Luxury Tax Exemption Certificates Application 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. Excise and Specialty Tax Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] ATTN: [Client] Case Number: 9000307 May 28, 2024 Dear [Client]: Subject: LUXURY TAX INTERPRETATION Luxury Tax Exemption Certificates Application Thank you for your letter dated [mm/dd/yyyy], concerning the application of luxury tax exemption certificate for subject vehicle. ...
Luxury Tax Interpretation
15 August 2024 Luxury Tax Interpretation 9000325 - Refund of the Double Incidence of Luxury Tax
15 August 2024 Luxury Tax Interpretation 9000325- Refund of the Double Incidence of Luxury Tax 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. Excise and Specialty Tax Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Address] ATTN: [Client] Case Number: 9000325 August 15, 2024 Dear [Client]: Subject: LUXURY TAX INTERPRETATION Refund of the Double Incidence of Luxury Tax Thank you for your letter dated [mm/dd/yyyy], concerning the refund of the double incidence of luxury tax on the purchase and sale of a subject vehicle. ...
Current CRA website
Detailed information for TurboTax
Detailed information for TurboTax Company name: Intuit Canada Product names: TurboTax (Windows) Certified for the 2018 to 2024 tax years TurboTax Free (Windows) Certified for the 2018 Support: turbotax.ca/support Available services: Auto-fill my return – 2018 to 2024 tax years Notice of Assessment via Tax Software – 2018 to 2024 tax years ReFILE – 2021 to 2024 tax years T1135 – 2018 to 2024 tax years Not supported for the 2024 tax year: Electronic transmission of Non-Resident Status Returns – Emigrant Returns Electronic transmission of Form T1134 Electronic transmission of Special Elections & Returns – Forms T217, T2057, T2059, UHT-2900, and E-Documents Form T2203 – Provincial and Territorial Taxes- Multiple Jurisdictions Form T1273 – Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation More than 4 Selected Financial Data (SFD) entries per self employment type More than 3 SFD entries for Principal residence Not supported for the 2020 to 2023 tax years: Electronic transmission of Form T1134 Form T2203 – Provincial and Territorial Taxes- Multiple Jurisdictions Form T1273 – Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation More than 4 SFD entries per self employment type More than 3 SFD entries for Principal residence Not supported for the 2019 tax year: Form T2203 – Provincial and Territorial Taxes- Multiple Jurisdictions Form T1273 – More than 15 occurrences under Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation More than 3 SFD entries per self employment type More than 3 SFD entries for Principal residence Amendment of the T1135 Not supported for the 2018 tax years: Form T2203 – Provincial and Territorial Taxes- Multiple Jurisdictions Form T1273 – More than 15 occurrences under Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation More than 3 SFD entries per self employment type Amendment of the T1135 Product names: TurboTax Online Certified for the 2022 to 2024 tax years Support: turbotax.ca/support Available services: Auto-fill my return – 2022 to 2024 tax years Notice of Assessment via Tax Software – 2022 to 2024 tax years ReFILE – 2022 to 2024 tax years T1135 – 2022 to 2024 tax years Not supported for the 2024 tax year: Electronic transmission of Non-Resident Status Returns – Emigrant Returns Electronic transmission of Form T1134 Electronic transmission of Special Elections & Returns – Forms T217, T2057, T2059, UHT-2900, and Submit E–Documents Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions Form T1273 – Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation Not supported for the 2022 and 2023 tax years: Electronic transmission of Form T1134 Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions Form T1273 – Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation Product names: TurboTax Mobile iOS Certified for the 2024 tax year TurboTax Mobile Android Certified for the 2024 tax year Support: turbotax.ca/support Available services: Auto-fill my return – 2024 tax year Express Notice of Assessment – 2024 tax year ReFILE – 2024 tax year T1135 – 2024 tax year Not supported for the 2024 tax year: Electronic transmission of Non-Resident Status Returns – Emigrant Returns Electronic transmission of Form T1134 Electronic transmission of Special Elections & Returns – Forms T217, T2057, T2059, UHT-2900, and Submit E–Documents Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions Form T1273 – Limited occurrences of Crop inventory valuation and productive capacity and Livestock inventory valuation Please note that this information was provided by the software developer. ...