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"Property" means " any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. " "Service" means " anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. " A supply made by electronic means is not a supply of tangible personal property. ...

For more information, see GST/HST Memorandum 17-6, Definition of "Listed Financial Institution " and GST/HST Memorandum 17-7, De Minimis Financial Institutions. ... For more information, see the article " Reminder for organizations that have been designated as hospital authorities that subsequently amalgamate, merge or consolidate " in the Excise and GST/HST News – No. 103. ... For more information, see GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools. ...

Further information: Disability Tax Credit Disability Tax Credit Promoters Restrictions Act Disability Tax Credit Consultations Summary – 2014 CRA contact: Claire Arjang Manager, Specialized Statutes and Regulatory Affairs Section Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Telephone: 613-670-0532 E-mail: Regulations-Reglements@cra-arc.gc.ca Date the regulatory initiative was first included in the Forward Regulatory Plan: 2015-06-01 Agricultural Cooperatives- Reporting of tax deferred cooperative shares Enabling Act: Income Tax Act Description: The Income Tax Act currently allows members of agricultural cooperatives to defer the inclusion in income of patronage dividends they received in the form of shares until the disposal of the shares. ... Further information: Self-employed Business, Professional, Commission, Farming, and Fishing Income: Line 9605 – Patronage dividends CRA contact: Claire Arjang Manager, Specialized Statutes and Regulatory Affairs Section Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Telephone: 613-670-0532 Email: Regulations-Reglements@cra-arc.gc.ca Date the regulatory initiative was first included in the Forward Regulatory Plan: 2016-04-01 Canada Child Benefit- Gender- Neutral Eligibility Enabling Act: Income Tax Act Description: The Income Tax Act (ITA) defines a number of terms for the purposes of the Canada Child Benefit. ... Further information: Guidance on the Common Reporting Standard Common Reporting Standard Part XIX Information Return – International Exchange of Information on Financial Accounts How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary Guidance on the Canada-U.S. ...

Example – Are you a first-time home buyer Example 1 Aysha is a Canadian resident who is 29 years old. ... Example – Closing your FHSAs after 15 years Amr opened his first FHSA in August 2023 at the age of 30. ... Example – Closing your FHSAs at age 71 Sophia opened her first FHSA in June 2023 at the age of 60. ...

Key dates February 19, 2024 – This is the first day when you can start filing your 2023 tax return online. ... June 15, 2024 – If you or your spouse or common-law partner are self-employed, this is the deadline to file your tax returns. ... More than 184,000 Quebec residents were helped by free tax clinics through the Income Tax Assistance – Volunteer Program. ...

Minister of National Revenue Word from the Chair “ The Board recognizes the importance of supporting the country's news organizations to ensure Canadians continue to have access to new, factual and important information about issues, events, governments and other matters of public interest. ” As the Board concludes its third year, the process for designating qualified Canadian journalism organizations evolves and matures. ... The three tax measures introduced by the Government in Budget 2019 are: Canadian journalism labour tax credit – a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019; Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, since January 1, 2020. ...

An example would be the unbundling of a transaction involving the sale of goods to recognize royalties that were included in the sale – thus giving rise to Part XIII tax on the value of the royalties. ... " Historically, the courts have taken a broad interpretation of what constitutes a transaction – giving it a far wider meaning than "sales" or "contracts. ... Three examples of closely linked or continuous transactions are provided in paragraph 38 of IC87-2R: long term contracts for the supply of commodities or services – Where the price of a commodity would otherwise be low and easily discerned in the marketplace but for the fact that it is provided (presumably with a guarantee of supply) over a specified period of time; this term or condition of the transaction may contribute to and increase the price the commodity would otherwise command rights to use intangible property – Where the synergy or integration between intangible and/or tangible properties is so significant that neither element can be valued separate and apart from the other. ...

You may also be eligible to claim a public service bodies' rebate of a percentage of the provincial part of the HST under line 306 of Form RC7066-SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate. ... Temporary Confirmation of Registration Document (TCRD) – Some individuals who are registered as Indians under the Indian Act will receive this document from ISC. ... For more information, see GST/HST Notice 238, First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members. ...

(b) the objection is allowed in part – This means the disputed dollar amount of the assessment or determination is adjusted, and a notice of reassessment or another notice of determination is issued. ... (c) the objection is not allowed – This means that the assessment or determination under objection is upheld. ... Enquiries To make a general or technical enquiry on excise taxes or request a ruling or interpretation related to excise taxes, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...

Learning and activities Required materials step 1 Lessons: Working for yourself Teacher overview (with answers and resource links) – Working for yourself Quiz: Working for yourself Teacher overview (with answers) – Quiz: Working for yourself Common tax terms Optional equipment: Computer Projector Printer Warm-up exercises step 2 First exercise Step 1: Ask students if they have ever thought about starting their own business or side gig. ...