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SR&ED Program archives – 2015 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2015 is organized by date. [2015-11-19] The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives [2015-11-16] SALT can help you figure out if you can claim R&D tax incentives [2015-11-10] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2015-11-10] T1263 Third-party payments for scientific research and experimental development (SR&ED) [2015-11-10] T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 [2015-11-10] T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2015-07-23] Federal SR&ED legislative proposals status as at June 30, 2015 [2015-07-22] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2015 [2015-07-06] Make the most of tax incentives available for scientific research and experimental development [2015-06-25] Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers [2015-06-23] Claiming SR&ED tax incentives? There is free information and help [2015-06-19] Filing a SR&ED claim when the T2, Corporation Income Tax Return has already been filed [2015-04-29] The SR&ED Technical Review: A Guide for Claimants [2015-04-24] A brief history of the definition of SR&ED [2015-04-24] A brief history of the guidance on the eligibility of work [2015-04-24] Eligibility of Work for SR&ED Investment Tax Credits Policy [2015-04-24] SR&ED Glossary [2015-04-21] The updated CRM for Research and Technology Advisors is now available [2015-04-07] SR&ED Program website redesign [2015-02-26] Federal SR&ED legislative proposals status as at December 31, 2014 [2015-01-29] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2015-01-14] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2014 [2015-01-13] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Page details Date modified: 2016-10-27 ...

Lines 12799 and 12800 – Support payments received On this page Filling out your tax return Retroactive lump-sum payment Repayment of support payments Legal and accounting fees If you have transferred the rights to your support payments Supporting documents Filling out your tax return If you are reporting taxable support payments, enter on line 12799 of your tax return the total amount of support payments you received under a court order or written agreement. ... Example – How to report support payments on your tax return Diane and Gene recently divorced. ... Forms and publications Support Payments Income Tax Folio S1-F3-C3, Support Payments Related links Get a T1 income tax package Support payments Lines 21999 and 22000 – Support payments made Line 23200 – Other deductions Page details Date modified: 2025-01-21 ...

Line 25400 – Capital gains deduction Tax year: 2024 Return type: Personal income tax and benefit return If you have a capital gain on the sale of certain properties, you may be able to claim an amount for the capital gains deduction, and may be able to reduce your taxable income. ... Forms and publications Guide T4037, Capital Gains Federal income tax and benefit information Form T657, Calculation of Capital Gains Deduction Form T936, Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2024 Related topics Line 12700 – Taxable capital gains Line 25395 – Capital gains deduction for qualifying business transfer Adjusted cost base (ACB) Advantage Allowable capital loss Arm’s length transaction Business investment loss Canadian controlled private corporation Canadian security Capital cost allowance Capital gain Capital loss Capital property Children Common law partner Deemed acquisition Deemed cost Deemed disposition Deemed proceeds of disposition Depreciable property Disposition dispose of Eligible amount of the gift Eligible active business corporation Eligible capital property Eligible small business corporation Excepted gift Fair market value (FMV) Flipped property Flow through Inclusion rate (IR) Listed personal property (LPP) Net capital loss Non arm’s length transaction1 Nonqualifyingrealproperty1 Nonqualifyingsecurities1 Outlaysandexpenses1 Personaluseproperty1 Prescribedsecurity1 Proceeds of disposition Public corporation Qualifying Business Transfer Qualified donee Qualified farm or fishing property (QFFP) Qualified small business corporation shares Real property Recapture Small business corporation Spouse Taxable capital gain Terminal loss Underpreciated capital cost (UCC) Page details Date modified: 2025-05-30 ...

Financial Statements – Agency Activities Canada Revenue Agency Statement of Financial Position – Agency Activities as at March 31 (in thousands of dollars) The Canada Revenue Agency Statement of Financial Position – Agency Activities as at March 31 (in thousands of dollars) image description The Canada Revenue Agency Statement of Financial Position – Agency Activities as at March 31, separated into three categories: liabilities, financial assets and non-financial assets (in thousands of dollars). ... Canada Revenue Agency Notes to the Financial Statements – Agency Activities 1. ... Legal services – Justice Canada: 30,580 for 2024 and 33,919 for 2023. ...

And the entire Agency has certainly been focused on effectiveness – as has the government as a whole. ... We know – as you do – that in Canada, the regulation of charities is, generally speaking, a matter of provincial responsibility. ... It is also suggested that the CRA – the administrator of fiscal policy – is going beyond its mandate by attempting to regulate charities. ...

In order for a taxpayer to determine their correct tax obligations, they may choose to determine their residency themselves, for example with the help of a tax professional, or they may file form NR73 – Determination of Residency Status (Leaving Canada) or an NR74 – Determination of Residency Status (Entering Canada) with the CRA. ... [content redacted] [content redacted] The CVB recognizes there is currently no obligation for Canadian non-resident taxpayers to report their tax identification number on the NR4 – Statement of Amounts Paid or Credited to Non-Residents of Canada form (NR4) and the T4A-NR – Payments to Non-Residents for Services Provided in Canada form (T4A-NR). ... – Guidance – GOV.UK Australian Taxation Office (ATO) Website available in 36 languages Online quizzes for residency determination: Questions | Are you a resident? ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Line 580 – Credit transferred to offset Part VII tax liability Line 610 – Refund of credit claimed on SR&ED expenditures Amount of current year SR&ED investment tax credit refunded. Carryback of credit from SR&ED expenditures: Line 911 – 1st previous tax year Line 912 – 2nd previous tax year Line 913 – 3rd previous tax year Jurisdiction Jurisdiction is identified using line 750 of the T2 Corporation Income Tax Return. ...

Table 1 – Net excise tax assessed on petroleum products for fiscal years 2018-2019 and 2019-2020 Table 2 – Net excise tax assessed on fuel-inefficient vehicles (green levy) and automotive air conditioners for fiscal years 2018-2019 and 2019-2020 Tables in CSV format Please refer to the explanatory notes about these tables. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8a – Segmented information – Expenses. ... Accounts receivable – External: for 2021 are 2,376 and for 2020 are 2,118. ... Legal services – Justice Canada: 35,745 for 2021 and 31,852 for 2020. ...

Realized foreign exchange gains and losses resulting from foreign currency transactions are included in the other services and expenses category in note 8a – Segmented information – Expenses. ... Accounts receivable – External: for 2022 are 36,485 and for 2021 are 2,376. ... Legal services – Justice Canada: 33,081 for 2022 and 35,745 for 2021. ...