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Current CRA website

Samples of Fraudulent Online Refund Forms

Sample 2 Sample 3 Dear Citizen, After the last anual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $475.20 From 2009, we process refunds through your VISA / Mastercard Please fill the form below and e-mail it to canada.revenue.agency.org@gmail.com [LINK to invalid email.] or simply reply it from this curent e-mail! ...
Current CRA website

Individuals -- Aboriginal Peoples

Mary's and Tobacco Plains First Nations NOTICE234 Nisga'a Citizens and GST/HST NOTICE237 Implementation of the Nisga'a First Nations Goods and Services Tax (FNGST) NOTICE238 First Nations Having a Self-Government Agreement Ending Indian Act Tax Relief Determining Tax Relief for Indian Members Who Are Not Citizens NOTICE239 The Tsleil-Waututh Nation Implements the First Nations Goods and Services Tax (FNGST) P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

Detailed information for VirtualTax

Exclusions: Does not support Form T1273-AgriStability / AgriInvest Programs Does not support the following provinces: Newfoundland, Prince-Edward-Island, Quebec, Nunavut, North West Territories, New Brunswick, Nova Scotia and Yukon Does not support limited partnerships, including tax shelters Does not support return that reports a spousal transfer from an ex-spouse with a disability Please note that this information was provided by the software developer. ...
Current CRA website

EP-003 Application of Excise Tax to Diesel Fuel Used in the Generation of Electricity for the Provision of Hotel Services on Vehicles

For information on excise tax relief, please see Excise Taxes and Special Levies Notice, ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel. ...
Current CRA website

GST/HST Policy Statements

P-217 Meaning of the Term-Railway Rolling Stock- P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act P-219 Place of Supply (HST) for National Equipment Maintenance Contracts P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home P-225 Payments for Vehicle Loss or Damage Under Rental Agreements P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies P-228 Primary Place of Residence P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority P-236 Supply of Photocopies P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. ...
Current CRA website

Completing your tax return

Forms and publications Income Tax Package Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

What should you do if your business goes through a restructure or reorganization, or amalgamates?

Similar to when a business stops operating or the partner or proprietor dies, the predecessor company has to do all of the following: send their final remittances to the CRA calculate any pension adjustment fill out and file all slips and summaries give employees their copies of T4 or T4A slips issue a record of employment to their employees deregister their business number close all program accounts For more information, go to Employer restructuring / Succession of employers. ...
Current CRA website

Making a payment

It allows individuals and businesses to make payments using Interac ® Online. ...
Current CRA website

Line 11400 - CPP or QPP benefits

Lump-sum benefits If you received a lump sum CPP or QPP payment in 2019, parts of which were for previous years, you have to report the whole payment on line 11400 of your return for 2019. ...
Current CRA website

Lines 21699 and 21700 - What is a business investment loss?

Also, at that time, the share in the corporation has a fair market value of nil, and it is reasonable to expect that the corporation will be dissolved or wound up and will not start to carry on business* * You or a person that you do not deal with at arm's length will be deemed to have realized an offsetting capital gain if the corporation, or a corporation it controls, carries on business within 24 months following the end of the year in which the disposition occurred. ...

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