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Partnerships – Limiting deferral of corporation tax The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year has been eliminated. ... Related Topics Request a comfort letter Keeping records Government partners AgriStability AgriInvest Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide RC4088, General Index of Financial Information (GIFI) Guide T7B-CORP, Corporation Instalment Guide Page details Date modified: 2025-05-26 ...

For more information on how bankruptcy will affect your business, go to Bankruptcy – Business structures. ... Related links Business and industry Buying and leasing big-ticket items Innovation, Science and Economic Development Canada Open or manage an account – Close Related provincial and territorial government sites Page details Date modified: 2025-05-30 ...

Provincial or territorial rates Generally, provinces and territories have two rates of income tax – a lower rate and a higher rate. ... Provincial and territorial lower and higher tax rates, and business limits, not including Quebec and Alberta Province or territory Lower rate Higher rate Business limit British Columbia 2% 12% $500,000 Manitoba nil 12% $500,000 New Brunswick 2.5% 14% $500,000 Newfoundland and Labrador 2.5% Footnote 1 15% $500,000 Northwest Territories 2% 11.5% $500,000 Nova Scotia 1.5% Footnote 2 14% $700,000 Footnote 3 Nunavut 3% 12% $500,000 Ontario 3.2% 11.5% $500,000 Prince Edward Island 1% 15% Footnote 4 $600,000 Footnote 5 Saskatchewan 1% 12% $600,000 Yukon 0% 12% $500,000 Footnote 1 Reduced from 3%, effective January 1, 2024 Return to footnote1 referrer Footnote 2 Reduced from 2.5%, effective April 1, 2025 Return to footnote2 referrer Footnote 3 Increased from $500,000, effective April 1, 2025 Return to footnote3 referrer Footnote 4 Reduced from 16%, effective July 1, 2025 Return to footnote4 referrer Footnote 5 Increased from $500,000, effective July 1, 2025 Return to footnote5 referrer Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Page details Date modified: 2025-05-30 ...

GST/HST and payroll records On this page, you will find information required for your: GST/HST records Payroll records GST/HST records You have to keep adequate goods and services tax / harmonized sales tax (GST/HST) information in your records if any of the following applies to you: you are carrying on a business or engaged in a commercial activity in Canada you have to file a GST/HST return you are applying for a GST/HST rebate you are applying for a GST/HST refund If you file a GST/HST return, you must make sure that your records describe the related goods and services in enough detail to determine if the GST/HST applies to them. ... Forms and publications Guide RC4022, General Information for GST/HST Registrants GST/HST Memorandum 15.1, General Requirements for Books and Records GST/HST Memorandum 15.2, Computerized Records Guide T4001, Employers' Guide – Payroll Deductions and Remittances Form TD1, Personal Tax Credits Return Information Circular IC05-1, Electronic Record Keeping Information Circular IC78-10, Books and Records Retention/Destruction Related links Payroll GST/HST for businesses Page details Date modified: 2025-06-17 ...

Catharines, and Sudbury (North-Eastern Ontario only**) Atlantic Tax Center 275 Pope Road Summerside PE C1N 6A2 * Sudbury/Nickel Belt areas includes all postal codes beginning with P3A, P3B, P3C, P3E, P3G, P3L, P3N, P3P, P3Y, and all postal codes beginning with P0M and ending with 1A0, 1B0, 1A0, 1E0, 1H0, 1J0, 1K0, 1L0, 1M0, 1N0, 1P0, 1R0, 1S0, 1T0, 1V0, 1W0, 1Y0, 2C0, 2E0, 2M0, 2R0, 2S0, 2X0, 2Y0, 3A0, 3B0, 3C0, 3E0 and 3H0. ** North-Eastern Ontario includes all areas outside of Sudbury/Nickel Belt that are served by the Sudbury Tax Services Office. ...

A complete information return includes: Form T3010, Registered Charity Information Return Financial statements (even if your charity was inactive) All must have the same fiscal year-end Form T1235, Directors/Trustees and Like Officials Worksheet Form T1236, Qualified donees worksheet / Amounts provided to other organizations (if applicable) Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (if applicable) Form T2081, Excess corporate holding worksheet for private foundations (if applicable) For a detailed explanation on how to complete Form T3010, see Guide T4033, Completing the Registered Charity Information Return. ... Related links Webinar – Completing your T3010 online: A walkthrough for charities Document navigation Next: How to file Page details Date modified: 2025-07-23 ...

It allows individuals and businesses to make payments using Interac ® Online. ... The CRA may charge you penalties and interest if your payment is late; the CRA receives your payment on the date the service provider sends the funds to the CRA – contact the service provider to find out about processing delays. ...

General rebate, under Reason code 1A – Amounts paid in error for goods or services bought on or delivered to a reserve. ... General rebate, under Reason Code 8 – Indian band, Tribal council, or band-empowered entity. ... General rebate, under Reason code 23 – Ontario First Nations point-of-sale relief. ...

Yes – The provision of the support mechanism and/or related item is part of the tax exempt supply of the site. ... Yes – The provision of the support mechanism and/or related item is part of the tax exempt supply of the site. No – multiple supplies. The supply of the support mechanism and/or related item is taxable. ...

When appropriate, the research and technology manager (RTM) and / or financial review manager (FRM) may need to participate in the discussion and resolution of issues related to the claim. ... However, coordination is particularly useful for the review of a number of joint issues and situations, for example: work and related expenditures – to determine if an expenditure was incurred for SR&ED may require a decision by the RTA as to whether the expenditure claimed is reasonable in light of the SR&ED work that was performed. It may also require a decision in respect of the context of the expenditure; salaries – to determine if an expenditure was incurred for SR&ED may require a decision by the RTA as to whether or not the employee was directly engaged in the identified SR&ED work or otherwise directly attributable; materials – to determine if an expenditure was incurred for SR&ED may require a decision by the RTA as to whether the materials claimed were "consumed" or "transformed" in the prosecution of SR&ED and whether all or substantially all (ASA) of the quantity claimed was consumed or transformed; SR&ED contracts – to determine if a contract expenditure was incurred for SR&ED may require a decision by the RTA as to whether the contractor or subcontractor (performer) performed SR&ED and whether that SR&ED was performed on behalf of the claimant; equipment – to determine if a capital expenditure was incurred for SR&ED may require a decision by the RTA whether it was intended that the equipment would be used ASA for, or that ASA of its value would be consumed in SR&ED. ...