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To request authorization to maintain records outside Canada, a person must complete Form L500-1, Non Resident – Records Kept Outside Canada, and submit it to the CRA. ...

Response: Go to: Reassessments – Adjustments to your T2 return. Response: If you need to change a Trust (T3) return after you send it to us, do not file another return for that tax year. ...

Prorated to liabilities This method is similar to the Asset apportionment – prorated to liabilities method. ...

The eligible amount of the gift is $850 ($1,000 – $150). The advantage also includes any limited-recourse debt (including amounts owed by persons not dealing at arm's length with you) in respect of the gift at the time it was made. ...

You can usually get the full text description of each error clue from your tax calculation software package or by accessing chapter 2 of the RC4018 – Electronic Filers Manual. ...

Figure 1 Figure 1 – Text version A diagram showing who charges and collects GST/HST on the supply of qualifying goods under the supply of qualifying goods in Canada measure. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

., and International: 1-800-665-0354 (opens up phone application) 1-800-665-0354 Hours of service for teletypewriter (TTY) Hours of service for teletypewriter (TTY) Day Hours Mon to Fri 8 am to 8 pm (ET) Sat Closed Sun Closed Closed on public holidays Child and family benefit overpayments Contact the CRA: Option 1 of 2 Telephone (CA & U.S.) ...

Provide supporting documentation Register for email notifications Additional support Find family violence resources and services in your area Support services for those affected by gender-based violence Getting help – Ending Violence Canada Canadian Center for Women’s Empowerment Youth and gender-based violence database What is economic abuse? ...

PST Transitional New Housing Rebate GI-147 Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island GI-146 Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island GI-145 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island GI-144 Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax- Tour Packages GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Property GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax- Transportation Passes GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax- Freight Transportation Services GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax- Admissions GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax- Passenger Transportation Services GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax- Memberships GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax- Intangible Personal Property GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax- Services GI-134 Insurance- Appraisals of Damage Caused to Property GI-133 Application of the GST/HST to Lift Chairs GI-132 Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period GI-130 Stated Price Net of the Enhanced British Columbia New Housing Rebate GI-129 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates GI-128 Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates GI-127 Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-126 Direct Selling Industry- The Alternate Collection Method for Independent Sales Contractors GI-125 Direct Selling Industry- The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing GI-123 Application of GST/HST to Residential Care Services Provided in Ontario GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI-119 Harmonized Sales Tax – Place of Supply of Specified Motor Vehicles Delivered and Registered in a Different Province GI-118 Builders and GST/HST NETFILE GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-114 Application of GST/HST to Indian Individuals GI-113 Specially Designed Training to Assist Individuals with Autism GI-112 Specially Designed Training to Assist Individuals with a Disorder or Disability GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits GI-099 Builders and Electronic Filing Requirements GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario GI-084 Harmonized Sales Tax: Information for Builders of New Housing in British Columbia GI-083 Harmonized Sales Tax: Information for Builders of New Housing in Ontario GI-082 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario GI-081 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in British Columbia GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate GI-079 Harmonized Sales Tax: Ontario New Housing Rebate GI-078 Harmonized Sales Tax: Purchasers of New Housing in British Columbia GI-077 Harmonized Sales Tax: Purchasers of New Housing in Ontario GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Continuous Supplies and Budget Payment Arrangements GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Returns and Exchanges GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Rights GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ...