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Box 15 – Survivor benefit The CPP or QPP may pay you a monthly pension if you are the surviving spouse or common-law partner of a person who contributed to CPP or QPP. ... Box 17 – Child benefit This amount is already included in box 20 of your T4A(P) slip. ... Box 18 – Death benefit This amount is already included in box 20 of your T4A(P) slip. ...

Examples – Remitting the GST/HST The following examples will help you apply the rules for remitting the GST/HST on employee benefits. ... Example 3 – Long-service award You bought a watch for $560 (including the GST/HST and PST) for your employee to mark the employee's 25 years of service. ... Example 4 – Special clothing You provided safety footwear designed to protect your employee from hazards associated with their employment. ...

In 2014, we sent out 26 reminder letters (including 23 for political activities – see Audit screening process for more information). ... Transparency – reporting We have just completed the first full year of annual return (T3010) reporting with the new political activities schedule (Schedule 7). ... Audit findings – political activities Many of the audits are ongoing. ...

Chapter History S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs Introduction The purpose of this Chapter History page is to highlight any amendments to the information contained in a chapter of an income tax folio, including amendments to the information originally contained in an interpretation bulletin that has been cancelled and replaced with a folio chapter. ... The Summary and ¶1.70 have been updated to include a cross-reference to new Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, and TFSAs. ¶1.61 and ¶1.62 have been removed, and a number of paragraphs have been revised because of changes to the qualified investment rules that apply to RDSPs and RESPs to be consistent with those rules that apply to RRSPs, RRIFs, and TFSAs (added by S.C. 2017, c. 33, generally applicable after March 22, 2017). ... Update September 2, 2016 General Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, and TFSAs, replaces and cancels Interpretation Bulletin IT-320R3, Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds. ...

If you are uncertain as to whether a supply is made in a participating province, 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. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership and possession of the property transfer to the purchaser after September 2016. ... Transitional rules – HST at 14% The HST at 14% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership or possession of the property transfers to the purchaser before October 2016. ...

Frequently Asked Questions – 2018 Tax Implications of Phoenix payroll issues For information about income tax and/or government benefit and credit implications of certain situations related to your 2021, 2020, 2019, 2017 or 2016 personal income tax return go to Frequently Asked Questions – 2021 Tax Implications of Phoenix payroll issues, Frequently Asked Questions – 2020 Tax Implications of Phoenix payroll issues, or Frequently Asked Questions- 2019 Tax Implications of Phoenix payroll issues, or Frequently Asked Questions- 2017 Tax Implications of Phoenix payroll issues or Frequently Asked Questions- 2016 Tax Implications of Phoenix payroll issues. For CRA telephone support with respect to the tax implications of Phoenix payroll issues, please call 1-888-556-5083 (9:00 am – 5:00 pm EST). ... For more information on how and when to file an objection, please go to File an objection – Income tax. e. ...

April 30, 2025 – Deadline for most individuals to file their tax return and pay any taxes owed. June 15, 2025 – Deadline to file your tax return if you, or, your spouse or common-law partner, are self-employed. ... Online chat in My Account – You can now discuss account-specific issues with a live CRA agent in My Account. ...

Simplified Northern Residents Travel Deduction Consultations – What we learned report October 2023 On this page Executive Summary Background Purpose and objectives Facilitated Roundtables Considerations and approach Participant recruitment Logistics and structure Roundtable evaluations Online Consultation Questionnaire Considerations and approach Participant demographics Email Submissions Considerations and approach What We Learned Experience claiming the northern residents travel deduction Perspectives on the pilot project Resources and support for claiming the deduction Next Steps Conclusion Appendix Roundtable discussion guide Executive Summary When the Canada Revenue Agency (CRA) met face-to-face with small and medium businesses and accountants in Whitehorse, Yellowknife, and Iqaluit through the Serving You Better consultations in 2016, we heard feedback about issues that affect individuals. ... Table 3: CRA-hosted roundtable discussions Date Location Language Number of participants July 21, 2023 Whitehorse, Yukon English 6 August 30, 2023 Iqaluit, Nunavut English 4 September 13, 2023 Virtual – Microsoft Teams English 12 September 14, 2023 Virtual – Microsoft Teams French 0 Providing multiple formats for consulting affected and interested northern residents and groups was central to the CRA’s approach in obtaining feedback in an inclusive, open, fair, and balanced manner. ...

Section 1 – Plans at a glance Document navigation Previous- A message from the Commissioner Next- Section 2 – Planned results Overview The Canada Revenue Agency (CRA) is responsible for administering hundreds of billions of dollars in taxes annually. ... Our focus on talent management and building the Agency's leadership capacity will help to sustain a healthy, productive and high-performing workforce that can deliver on Government of Canada priorities, meet current and future business needs, and strive to provide the best possible service to all Canadians. * For more information on the CRA's plans, priorities and planned results, see the "Planned results" section of this report. ... Return to footnote1 referrer Document navigation Previous- A message from the Commissioner Next- Section 2 – Planned results Page details Date modified: 2018-04-16 ...

Application of Financial Signing Authorities – Accountability Monitoring and oversight activities are established and followed which ensure that accountability exists for CRA managers who exercise financial signing authorities. ... Responsibilities of alternates – The questionnaire indicated that seventy one per cent (71%) of respondents fully understood when alternates may exercise their delegated authority. ...