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However, it sometimes is the case that charities have completely shifted their focus and they are no longer – the organization no longer fits the requirements for a registered charity. As such, it would be – consequently, it would be revoked because it is no longer carrying on charitable programs. ... Also, you can always consult our website and you've got a list of – a whole gamut of educational resources there to let you know what is charitable and what is not. ...

For more information, go to Loans – interest-free and low-interest. Employee did not perform their duties Your employee should repay you the gross amount of the salary overpayment when all of the following conditions are met: the employee is on a leave of absence (that is, the employee did not work) you paid salary or wages the employee would normally be entitled to receive under the terms of their employment contract or collective agreement during the leave period the employee's circumstances have changed, and the employee is no longer entitled to the salary or wages you paid Note If the salary overpayment is the result of a clerical, administrative, or system error, follow the instructions under Clerical, administrative, or system error. ... Reporting salary overpayment For more information about an employee who repays you: ■ before the original T4 slip is filed, go to Employee salary overpayments if your employee repays you ■ after the original T4 slip is filed, go to Employee salary overpayments Multimedia Webinar: Salary overpayments | 28:58 min. ...

Indian customers must present to the vendor a Certificate of Indian Status card (status card) or the Temporary Confirmation of Registration Document (TCRD) (see GST/HST Notice 264, Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document), and bands must present appropriate certification indicating that the purchase is eligible for tax relief (see TIB B-039 for an example of such a certificate). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

The offices are listed at Contact Information – Excise and Specialty Tax Directorate. ... This brings the sales for their second fiscal year to $61,000 ($48,500 at the end of November + $12,500 in December), which is greater than the small producer threshold. ... A wine licensee, including a small producer of wine, must file Form B265, Excise Duty Return – Wine Licensee, for each reporting period, even if the quantities or amounts to report are nil. ...

The CRA routinely assesses or reassesses returns based on a completed Form T2019, Death of an RRSP Annuitant – Refund of Premiums. ... For information on how and when to issue T5 slips, refer to T4015, T5 Guide – Return of Investment Income. ... When amounts from a deceased annuitant's RRSP are paid to the annuitant's estate and a qualifying survivor is a beneficiary of the estate, the deceased annuitant's legal representative and the qualifying survivor can jointly file Form T2019, Death of an RRSP Annuitant – Refund of Premiums, to designate all or part of the amounts the annuitant's estate received from the RRSP as having been received by the qualifying survivor as a refund of premiums. ...

Restated Statement of Authorities (unaudited) (in thousands of dollars) Total available for use for the year ending March 31, 2022 table 1 note 1 Total available for use for the year ending March 31, 2021 if full supply had been released Variance in budgetary authorities Gross Vote 1 – Operating Expenditures 4,831,784 4,142,432 689,352 Revenue Credited to the Vote (429,530) (390,697) (38,833) Vote 5 – Capital Expenditures 89,892 83,900 5,992 Budgetary Statutory Authorities 7,072,913 4,392,186 2,680,727 Total Budgetary Authorities 11,565,058 8,227,821 3,337,237 Table 1 Notes Table 1 Note 1 This column is an extract of Appendix 1 of this report. ... Figure 1 – details Figure 1: Annual authorities against year-to-date and second quarter expenditures- 2021-2022 2020-2021 Authorities- Excluding CAI $5,709,060 $3,935,868 Authorities- CAI Payments $5,856,000 $3,405,000 Year-to-date Expenditures- Excluding CAI $2,621,424 $2,313,182 Year-to-date Expenditures- CAI Payments $3,566,830 $2,656,000 Second Quarter Expenditures- Excluding CAI $1,338,851 $1,148,568 Second Quarter Expenditures- CAI Payments $234,897 $269,688 Note 1: The 2020-2021 authorities represent interim supply, which includes 9/12 of Vote 1 (including CPP/EI) and Vote 5, 100% of authorities available for use from the prior fiscal year and 100% of statutory authorities. 2.1 Expenditures by Authority As displayed in the Statement of Authorities, the year-over-year second quarter expenditures have increased by $155 million, and year-to-date expenditures have increased by $1,219 million. ... Statement of Authorities (unaudited) (in thousands of dollars) Year to date used at September 30, 2021 table 2 note 1 Year to date used at September 30, 2020 Variance in year to date expenditures Net Vote 1 – Operating Expenditures 2,035,718 1,721,666 314,052 Vote 5 – Capital Expenditures 29,077 27,206 1,871 Budgetary Statutory Authorities 4,123,459 3,220,310 903,149 Total Budgetary Authorities 6,188,254 4,969,182 1,219,072 Table 2 Notes Table 2 Note 1 This column is an extract of Appendix 1 of this report. ...

RC192 CANCELLED Information for Students- Educational Institutions Outside Canada Notice to the reader This publication was cancelled as of 2023-10-13 and replaced by the Information for Students – Educational Institutions outside Canada web page. ...

EDM1-1-2 CANCELLED- Regional Excise Duty Offices Notice to the reader This publication was cancelled as of January 11, 2019 and replaced with CONTACTS Contact Information – Excise and Specialty Tax Directorate. ...

Screen image- Appendix A- Notice of objections and appeals to the Tax Court Return to previous page * Allowed fully or partially, with or without a "agreement" or a "consent" to a contested decision. ...

Identification and pre-numbered boxes Expand all Collapse all Box 20 – For the period ending The last day of the payer's reporting period for this return. ... Line 80 – Total number of T5018 slips filed Enter the total number of T5018 slips that you are including with the T5018 Summary. Line 82 – Total construction subcontractor payments Add the amounts in box 22 on all T5018 slips. ...