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Individuals and most organizations outside Canada, such as foreign charities and international aid agencies, are not qualified donees.  ... To direct and control its resources when working through an intermediary, a charity should follow the measures listed above, as well as: create a written agreement, and implement its terms and provisions; monitor and supervise the activity, including requiring regular reporting; and make periodic transfers of resources, based on demonstrated performance.  ...

Employment income not reported on a T4 slip Segment 8: Sources of income Amounts that are not taxed Schedule 4, Statement of Investment Income Non-residents of Canada Pamphlet T4055, Newcomers to Canada Segment 9: Scholarships, fellowships, and bursaries Video series: Canadian Students and Income Tax Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Pamphlet P105, Students and Income Tax cra.gc.ca/treaties International and Ottawa Tax Services Office Segment 10: The GST/ HST credit Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada cra.gc.ca/gsthstcredit Pamphlet RC4210, GST/HST Credit Segment 11: Deductions from your income All deductions, credits, and expenses [previously, Net income] Video series: Canadian Students and Income tax Line 219 – Moving expenses All deductions, credits, and expenses [previously, Taxable income] Segment 12: Non-refundable tax credits Provincial and territorial tax and credits for individuals revenuquebec.ca cra.gc.ca/videogallery Video series: Canadian Students and Income Tax All deductions, credits, and expenses [previously, Federal non-refundable tax credits] Pamphlet T4055, Newcomers to Canada Segment 13: Provincial and territorial tax and credits General income tax and benefit package revenuquebec.ca Form T2203, Provincial and Territorial Taxes- Multiple Jurisdictions Provincial and territorial tax and credits for individuals Provincial and territorial programs Segment 14: Childcare credits and expenes Do you share custody? [previously, Shared custody] Booklet T4114, Canada Child Benefits Video series: Canadian Students and Income Tax Form T778, Child Care Expenses Deduction Child care expenses Segment 15: After filing your income tax and benefit return Video series: Preparing Your Income Tax and Benefit Return netfile.gc.ca My Account Form T1-ADJ, T1 Adjustment Request International and Ottawa Tax Services Office Form T400A, Objection – Income Tax Act Pamphlet P148, Resolving your dispute: Objection and appeal rights under the Income Tax Act Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Goods and services tax / harmonized sales tax (GST/HST) credit: Low- and modest-income individuals and families may apply for this quarterly payment by completing the application on the first page of their 2011 income tax and benefit return. ... You can also sign up for direct deposit to receive your refund directly into your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

Benefits and deductions Goods and services tax / harmonized sales tax (GST/HST) credit: A quarterly payment that helps individuals and families with low or modest incomes to offset all or part of the GST/HST they pay. ... You can also sign up for direct deposit to receive your refund directly into your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

Subsections 37(1) and 37(2) of the Act specify the timing for filing Form K50B, Excise Duty Return – Brewer, and subsections 5(1) and 5(2) of the Brewery Regulations specify the timing for making monthly and semi-annual excise duty payments. ... Monthly and semi-annual schedules for filing Form K50 Monthly schedule for filing Form K50B Month Return due date January 2015 February 13, 2015 February 2015 March 13, 2015 March 2015 April 16, 2015 April 2015 May 14, 2015 May 2015 June 12, 2015 June 2015 July 15, 2015 July 2015 August 17, 2015 August 2015 September 15, 2015 September 2015 October 15, 2015 October 2015 November 16, 2015 November 2015 December 14, 2015 December 2015 January 15, 2016 January 2016 February 12, 2016 February 2016 March 14, 2016 March 2016 April 14, 2016 April 2016 May 13, 2016 May 2016 June 14, 2016 June 2016 July 15, 2016 July 2016 August 15, 2016 August 2016 September 15, 2016 September 2016 October 17, 2016 October 2016 November 15, 2016 November 2016 December 14, 2016 December 2016 January 16, 2017 January 2017 February 14, 2017 February 2017 March 14, 2017 March 2017 April 18, 2017 April 2017 May 12, 2017 May 2017 June 14, 2017 June 2017 July 17, 2017 Semi-annual schedule for filing Form K50B Semi-annual Period beginning Period ending Return due date January 2015 to June 2015 January 1, 2015 June 30, 2015 July 15, 2015 July 2015 to December 2015 July 1, 2015 December 31, 2015 January 15, 2016 January 2016 to June 2016 January 1, 2016 June 30, 2016 July 15, 2016 July 2016 to December 2016 July 1, 2016 December 31, 2016 January 16, 2017 January 2017 to June 2017 January 1, 2017 June 30, 2017 July 17, 2017 Monthly and semi-annual schedules for paying excise duty Monthly schedule for excise duty payments Month Period beginning Period ending Payment due date January 2015 January 1, 2015 January 31, 2015 March 2, 2015 February 2015 February 1, 2015 February 28, 2015 March 31, 2015 March 2015 March 1, 2015 March 31, 2015 April 30, 2015 April 2015 April 1, 2015 April 30, 2015 June 1, 2015 May 2015 May 1, 2015 May 31, 2015 June 30, 2015 June 2015 June 1, 2015 June 30, 2015 July 31, 2015 July 2015 July 1, 2015 July 31, 2015 August 31, 2015 August 2015 August 1, 2015 August 31, 2015 September 30, 2015 September 2015 September 1, 2015 September 30, 2015 November 2, 2015 October 2015 October 1, 2015 October 31, 2015 November 30, 2015 November 2015 November 1, 2015 November 30, 2015 December 31, 2015 December 2015 December 1, 2015 December 31, 2015 February 1, 2016 January 2016 January 1, 2016 January 31, 2016 February 29, 2016 February 2016 February 1, 2016 February 29, 2016 March 31, 2016 March 2016 March 1, 2016 March 31, 2016 May 2, 2016 April 2016 April 1, 2016 April 30, 2016 May 31, 2016 May 2016 May 1, 2016 May 31, 2016 June 30, 2016 June 2016 June 1, 2016 June 30, 2016 August 2, 2016 July 2016 July 1, 2016 July 31, 2016 August 31, 2016 August 2016 August 1, 2016 August 31, 2016 September 30, 2016 September 2016 September 1, 2016 September 30, 2016 October 31, 2016 October 2016 October 1, 2016 October 31, 2016 November 30, 2016 November 2016 November 1, 2016 November 30, 2016 January 3, 2017 December 2016 December 1, 2016 December 31, 2016 January 31, 2017 January 2017 January 1, 2017 January 31, 2017 February 28, 2017 February 2017 February 1, 2017 February 28, 2017 March 31, 2017 March 2017 March 1, 2017 March 31, 2017 May 1, 2017 April 2017 April 1, 2017 April 30, 2017 May 31, 2017 May 2017 May 1, 2017 May 31, 2017 June 30, 2017 June 2017 June 1, 2017 June 30, 2017 July 31, 2017 Semi-annual schedule for excise duty payments Semi-annual Period beginning Period ending Payment due date January 2015 to June 2015 January 1, 2015 June 30, 2015 July 31, 2015 July 2015 to December 2015 July 1, 2015 December 31, 2015 February 1, 2016 January 2016 to June 2016 January 1, 2016 June 30, 2016 August 2, 2016 July 2016 to December 2016 July 1, 2016 December 31, 2016 January 31, 2017 January 2017 to June 2017 January 1, 2017 June 30, 2017 July 31, 2017 All technical publications related to the Excise Act and its regulations are available on the CRA website at www.cra.gc.ca/exciseduty, under the title “Excise Act – Technical Information”. ...

Further information Specific information relating to the movement of spirits within Canada for personal use is available in Excise Duty Notice EDN38, Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces. ... All technical publications related to the Excise Act and its regulations are available on the CRA website at www.cra.gc.ca/exciseduty, under the title “Excise Act – Technical Information”. ...

In a Notice of Ways and Means Motion dated February 21, 1994, the federal government has proposed that: "... where manufactured tobacco, within the meaning of the Excise Act, that is marked in accordance with an Act of the legislature of a province in such a way as to indicate that the manufactured tobacco is intended for sale in that province, is sold (a) by the manufacturer of the manufactured tobacco, or (b) by a person who is authorized pursuant to an Act of the legislature of that province to sell tobacco products in that province, to a purchaser who is not authorized pursuant to an Act of that province to sell tobacco products in that province, other than a consumer located in that province for consumption by that person or for consumption by others at the expense of that person, an excise tax equal to the difference between (c) the excise tax imposed on the manufactured tobacco pursuant to any enactment founded on paragraph 4 of this motion, and (d) the excise tax imposed pursuant to any enactment founded on any of paragraphs 1 to 3 of this motion on manufactured tobacco marked for sale in the province be imposed on the manufactured tobacco so sold, payable by the person who sold the manufactured tobacco to the purchaser at the time the manufactured tobacco was so sold". ... In addition, the federal government has proposed to amend the Excise Tax Act so that: "... any person who sells or offers for sale manufactured tobacco, within the meaning of the Excise Act, that has been marked in accordance with an Act of the legislature of a particular province, to a consumer located in a province other than the particular province in respect of which the manufactured tobacco is marked for sale, be made guilty of an offence and liable to a fine of not less than $1,000 and not more than triple the difference between (a) the excise tax that would have been imposed on the manufactured tobacco pursuant to any enactment founded on paragraph 4 of this motion had it not been marked for sale in a specific province, and (b) the excise tax imposed pursuant to any enactment founded on any of paragraphs 1 to 3 of this motion on manufactured tobacco marked for sale in that particular province. ...

Every licensed tobacco dealer is required, under section 160, to file Form B271, Excise Duty Return – Tobacco Dealer in respect of each reporting period. 15. ... All of the excise duty memoranda are available on the CRA Web site at www.cra.gc.ca/exciseduty, under "Excise Act, 2001 – Technical Information". ...

For a listing of acceptable bonding companies, go to the Treasury Board Secretariat’s Contracting Policy webpage and scroll down to “Appendix L ­– Acceptable Bonding Companies”. 8. ... Click on “Excise Act, 2001 – Technical Information” under the Publications heading. ...

The following is the prescribed information: 1. the operator's complete legal name, 2. the operator's registration number, 3. the operator's mailing address (including city & postal code). 4. the name, title and telephone number of a contact person for the operator, 5. the operator's language of preference, 6. the complete legal name of the other participants, 7. the registration numbers of the other participants, if any, 8. the mailing address (including city & postal code) of the other participants, 9. the name, title and telephone number of a contact person for the other participants, 10. the language preference of the other participants, 11. the name of the joint venture, if any, 12. a brief description of the joint venture activity, 13. a statement certifying that the joint venture operates according to an agreement evidenced in writing and that the joint venture is organized in a manner other than a partnership or corporation, 14. the effective date of the election, 15. a certification, signed by the operator, indicating that the information given in the form is true, correct and complete in every respect to the best of the operator's knowledge and that the person signing is authorized to sign on the operator's behalf, 16. the signature of the other participants, unless the operator is authorized in other supporting documentation, which is signed by the other participants, to sign the election form on their behalf, and 17. a statement which acknowledges that, by signing the form, the joint venture participants elect jointly to have the person identified as the operator account for the GST in respect of all properties and services that are supplied, acquired or imported by the operator on behalf of the co-venturer(s) in the course of activities of the joint venture while the election is in effect pursuant to paragraph 273(1)(a) of the Excise Tax Act. ...