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The offices are listed at Contact Information – Excise and Specialty Tax Directorate. ... Refer to Contact information – Excise and Specialty Tax Directorate, for a listing of these offices. ... A refund or deduction of excise duty can only be claimed by submitting a completed Form B256, Excise Act, 2001 – Application for Refund. 48. ...

Learn more: Source Deductions and Employer Contributions | Revenu Québec. ...

Example 1- Finished inventory- customized shirts Direct material cost per item: $27.00 Labour cost per item: Non-basic services: $4.20 Basic services: $1.60 Other indirect cost per item: $ 0.70 Total product cost per item: $33.50 Percentage value added attributable to non-basic services ($4.20 ÷ $33.50): 12.5% Percentage total value added ($5.80 ÷ $33.50): 17.3% In this example, the business is not considered to be engaged in the substantial alteration of property because, although its percentage value added attributable to non-basic services exceeds 10%, the business's percentage total value added does not exceed 20%. ... Example 2- Imported customers' goods- customized shirts Total processing fees charged for the year: $ 810,000 Processing fees attributable to non-basic services (70%): $ 567,000 Total of base values of customers' goods and processing fees for the year (3,240,000- 810,000): $ 4,050,000 Percentage value added attributable to non-basic services (567,000 ÷ 4,050,000): 14% Percentage total value added (810,000 ÷ 4,050,000): 20% In this example, the business satisfies the value-added test with respect to its customers' goods because, although its percentage value added attributable to non-basic services exceeds 10%, its percentage total value added in respect of those goods does not exceed 20%. ...

See " Transferring and carrying forward amounts " on page 31 for more information. ...

For example, the OECD's Forum on Tax Administration in its 2014 report " Measures of Tax Compliance Outcomes " discusses the concept of "tax assured" which is a measure of the proportion of the revenue base where there is confidence that the taxpayer is complying with all tax obligations, and in particular that information reported on tax returns is reliable. ...

The CRA is committed to providing a healthy, safe and violence-free workplace, which respects the requirements outlined in the Canada Labour Code (CLC), Part II, and Canada Occupational Health and Safety Regulations (COHSR) – Part XX – Violence Prevention in the Work Place. ... Designated "Protected" Information and Assets – Information that lies outside the national interest, but is nevertheless sensitive (for example, taxpayer information and personal data). ... For more information, go to Security Risk Management – Information Technology Threat and Risk Assessments Policy. 4.8.7 Security of software Software installed on laptops is not to be copied. ...

Refresh your browser Try using a different browser Try using a different device Clear your cache, delete your cookies and internet history Try using the data on your cellphone as opposed to WIFI Restart your computer If you experience difficulties printing some pages from the CRA's secure online services, try "File – Print" found in the menu options in your browser. ...

Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Thank you for your feedback Page details Date modified: 2023-10-31 ...

Tax exemption under section 87 of the Indian Act Northern residents deductions Forms and publications B-039- GST/HST Administrative Policy- Application of the GST/HST to Indians GI-072- HST and First Nations in Ontario and British Columbia GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-127- Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means NOTICE254- Collecting First Nations Taxes in a Participating Province NOTICE264- Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document Links to government partners Aboriginal Canada Portal: Home Page Your single source of information for Canada's Aboriginal Peoples. ...

Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Report a problem or mistake on this page Thank you for your help! ...