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Offshore Compliance Advisory Committee – Minutes – February 3, 2017 Friday, February 3, 2017 List of Participants OCAC Members Chair Colin Campbell Vice-Chair Kimberley Brooks Committee Members Catherine Brown Larry Chapman Daniel Thornton CRA Attendees Deputy Assistant Commissioner, International, Large Business and Investigations Branch Lisa Anawati Director, International Tax Division, International and Large Business Directorate Alexandra MacLean Senior Technical Advisor, Offshore and Aggressive Tax Planning Directorate Phil Cherrett (by phone) 1. ...

Example – Sales journal – Month of July Example This sales journal is an example of how to record your income for the month of July Date Particulars Cash sales (1) Footnote 1 Credit sales (2) Footnote 1 Sales returns (3) Footnote 1 Total sales (4) Footnote 1 GST (5%) (5) Footnote 2 PST (8%) (6) Footnote 2 Payment on account (7) July 1 Daily sales $146.00 $27.00 $0 $173.00 $8.65 $13.84 $10.00 July 2 Daily sales $167.00 $36.25 $26.00 $177.25 $8.86 $14.18 $0 July 3 Daily sales $155.02 $19.95 $10.01 $164.96 $8.25 $13.20 $32.40 July 4 Daily sales $147.00 $29.95 $0 $176.95 $8.85 $14.16 $0 On July 1, you add up the sales invoices and cash register tapes. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return From: Canada Revenue Agency On this page... Identification Signing up for email notifications when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

Appendix A – Characterizing the supply being made – Image From: Canada Revenue Agency Previous page Page details Date modified: 2009-01-15 ...

SR&ED T661 Claim Form – 2013 Revision – Claim preparer information Date: October 31, 2013 The March 2013 Federal Budget proposed changes to the Scientific Research and Experimental Development (SR&ED) Program. ... Therefore, the 2013 version of the Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, contains new Part 9 – Claim preparer information. ... For more information please refer to the 2013 version of the T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661. ...

Challenges arise at the audit and reassessment stage relating to low levels of cooperation from taxpayers / advisors who draw out the audit process and proceed to litigation. ... Peace officer status for investigators (non armed); international liaison officers embedded in foreign jurisdictions CRA definition of ‘criminal tax evasion’; second track for criminal tax evasion with lower consequences and lower burden of proof Privilege – court decisions, academic views Cryptocurrency exchangers – demo of other tax administrations’ tools to detect Performance measurement challenges – demonstrating value of increased data and BI Incentives to encourage taxpayer cooperation 7. ... Next steps / forward agenda A telephone discussion will be organized for January to review and refine the list of priorities identified during today’s meeting. ...

Example – GST370 Part B – Rebate calculation GST rebate for eligible expenses on which you paid GST Eligible expenses, other than CCA, on which you paid the GST (total of column 3A of Chart 1 on page 4 of this form) $ Blank space for dollar value Line 1 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the GST (from column 3A of Chart 2 on page 5) $ Blank space for dollar value Line 2 Total expenses eligible for the GST rebate (line 1 plus line 2) Line 64850 $ Blank space for dollar value Line 3 Eligible GST- multiply line 3 by 5/105 $ Blank space for dollar value Line 4 HST rebate for eligible expenses on which you paid the HST 3B- 13% HST 3C- 15% HST Eligible expenses, other than CCA, on which you paid the HST (totals of columns 3B, and 3C of Chart 1 on page 4) $4,418.25 3C- 13% HST column Line 5 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the HST (columns 3B, and 3C of Chart 2 on page 5) $6,483.37 3C- 13% HST column Line 6 Total (add lines 5 and 6 in each of columns 3B, and 3C) $10,901.62 3C- 13% HST column Line 7 Total eligible expenses for the HST rebate (add the totals of column 3B, and 3C together from line 7) Line 64857 $10,901.62Blank space for dollar value Line 8 Multiply column 3B line 7 by 13/113 $1,254.17 Line 9 Multiply column 3C line 7 by 15/115 $ Blank space for dollar value Line 10 Total (add lines 9 and 10). For more information on how to fill out this section, see GST/HST rebate for employees and partners or Guide T4044. $1,254.17 Line 11 Total expenses eligible for the HST rebate (from line 4 in Chart 3 on page 5) Line 64860 Blank space for dollar value Line 12 Rebate for property and services brought into a participating province Enter the result from line 9 in Chart 3 on page 5). $ Blank space for dollar value Line 13 Employee and partner GST/HST rebate (add lines 4, 11 and 13). ...

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ... Line 894 – Refund code If entitled to a refund, enter one of the following codes on line 894: enter " 1 " or leave this line blank if you want us to refund the overpayment; enter " 2 " if you want us to transfer the overpayment to next year's instalment account; or enter " 3 " if you want us to apply the overpayment to another liability (such as an expected debit from a reassessment) or to a different account. ...

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return From: Canada Revenue Agency On this page... ... See the details on Zero-emission vehicles – Classes 54 and 55, Zero-emission vehicles – Class 56, and Accelerated investment incentive property. ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ...