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For more information, see Lines 21698, 21699 and 21700 – Business investment loss any disposition of qualified small business corporation shares if you elect to defer the capital gains that resulted from it. For more information, see Capital gains deferral for investment in small business Forms and publications Guide T4037, Capital Gains Schedule 3, Capital Gains or Losses Related topics Line 25400 – Capital gains deduction Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Page details Date modified: 2025-02-27 ...

How to fill out the fuel charge return for registrants If you are a registrant, you must file Form B400, Fuel Charge Return – Registrant and related schedules by the end of the month that follows the month in which the charge became payable. ... A list of the offices is available at Contact Information – Excise and Specialty Tax Directorate. ...

The competencies, knowledge, and experience required of the Chair of the Board are detailed in section 8 of the Governance Manual – Board Competency Profiles. ... Nominates Directors to serve as Chair, Vice-Chair and members of each Committee, to be appointed on an annual basis, or as otherwise required, by resolution of the Board; Delegates to members of the Board such duties and functions as are deemed necessary in order to fulfill the mandate of the Board and make the best use of its resources; Maintains knowledge of corporate governance practices in the public and private sectors and promotes the adoption of “best practices”, where appropriate, in how the Board and its Committees function; Liaises with and provides direction to the Corporate Secretary on matters affecting the work of the Board; Represents the Board and appears on its behalf at official functions and has prime responsibility for interaction with the Minister, Commissioner, Agency officials, and other government officials, having due regard to the Board’s mandate and to the considerations outlined in section 6.3 of the Governance Manual – Guidelines on Representing the Agency for Members of the Board of Management; Facilitates, in conjunction with the Commissioner, the effective and transparent interaction of Board members and Agency management by taking steps to ensure the Commissioner is fully aware of the concerns of the Board on matters falling within its mandate and the Board is aware of the principal concerns of Agency management; Ensures effective and transparent processes for review and evaluation of Board, Committee, and Director performance in conjuncture with the GSC; Ensures, in conjuncture with the GSC, there is an up-to-date orientation program for new directors and an ongoing development program for existing directors aimed at increasing the knowledge of directors about the Canada Revenue Agency, its governance structure and operating environment, and corporate governance practices. ...

When you file your return, you could also be eligible for the following benefits and credits: Line 21400 – Child care expenses If you or another person pays for child care expenses so that you can work, operate a business, attend school, or do research or similar work for which you have received a grant, you may be entitled to claim a child care expenses deduction. ... With that in mind, here are a few topics to think about: Social insurance number – Newborn registration Breastfeeding and infant nutrition Recalls and safety alerts Child car seat clinics and other resources Health insurance cards Passport for children Birth abroad Children and travel Save for your child's education: Registered education savings plans, Canada education savings grant and Canada Learning Bond Page details Date modified: 2018-04-04 ...

On line 474 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming. Forms and publications Schedule 572, Ontario Made Manufacturing Investment Tax Credit Schedule 5, Tax Calculation Supplementary – Corporations Income Tax Folio S4-F15-C1, Manufacturing and Processing Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance IT-458 Canadian-Controlled Private Corporation IT-177 Permanent Establishment of a Corporation in a Province Government partners Ontario Made Manufacturing Investment Tax Credit Ontario Ministry of Finance Ontario e-Laws Page details Date modified: 2025-05-21 ...

Preparing your return using CRA-issued paper forms If you use paper forms to file your T2 return, you can prepare your financial statement as follows: If both your gross revenue and assets are less than $1 million, complete Form T1178, General Index of Financial Information – Short to file your financial statement information. ... Forms and publications Guide RC4088, Guide to the General Index of Financial Information (GIFI) Form T1178, General Index of Financial Information – Short Schedule 100, Balance Sheet Information Schedule 101, Opening Balance Sheet Information Schedule 125, Income Statement Information Schedule 141, General Index of Financial Information (GIFI)- Additional Information Page details Date modified: 2025-05-26 ...

If you have questions about non-resident returns, go to Businesses – International and non-resident taxes. Forms and publications Guide RC4088, General Index of Financial Information (GIFI) Guide T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2 Short Return Page details Date modified: 2025-05-26 ...

All right, let's start with yesterday – my first day on the "job". ... But, with all that info I was able to give her … I got her donation! Then there was the Mayor. ...

Figure 1: Percentage of CRA Facilities and Employees with Access to the No Waste Program between 2008 and 2013 Year % Facilities with access to No Waste % of Employees with access to No Waste 2008-2009 67% 83% 2009-2010 72% 89% 2010-2011 84% 96% 2011-2012 86% 97% 2012-2013 84% 96% Green procurement The CRA continued to procure environmentally friendly products and services, where possible, to reduce the impacts of its operations on the environment. ... Figure 2: CRA Green Product Spending through Synergy between 2006 and 2013 Footnote 2 Year % of CRA Synergy spending on traditional products % of CRA Synergy spending on green products 2006-2007 70% 30% 2007-2008 72% 28% 2008-2009 73% 27% 2009-2010 72% 28% 2010-2011 50% 50% 2011-2012 30% 70% 2012-2013 31% 69% Office paper reduction The annual national paper reduction campaign was held on April 22, 2012, as part of the CRA's Earth Day celebrations. ... Figure 3: Annual Office Paper Use in Sheets/FTE and expenditures between 2003 and 2013 Year Sheets/FTE Paper expenditures ($ millions) 2003-2004 7399 2.42 2004-2005 7234 1.81 2005-2006 6407 1.56 2006-2007 5761 1.45 2007-2008 5721 1.48 2008-2009 5385 1.46 2009-2010 5147 1.41 2010-2011 5362 1.47 2011-2012 4351 1.2 2012-2013 4264 1.14 Real property footprint reduction and sustainability Efforts to reduce the CRA's real property footprint continued in 2012-2013. ...

DATE OF ISSUE March 30, 1999 SUBJECT Guidelines for determining a person's primary place of residence LEGISLATIVE REFERENCE(S) Excise Tax Act: Subsection 254(2) Subsection 254.1(2) Subsection 255(2) Subsection 256(2) NATIONAL CODING SYSTEM FILE NUMBER(S) 11870-4-2 EFFECTIVE DATE January 1, 1991 TEXT Issue and decision This policy statement outlines guidelines and criteria that may be used in determining " primary place of residence " for purposes of GST/HST new housing rebates that are claimed by purchasers or owners, or paid or credited by builders. ...