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Don’t worry – you don’t need to be a tax expert! Volunteers do not prepare tax returns for complex situations, such as: returns for deceased persons; individuals who file for bankruptcy; self-employed individuals; individuals who report capital gains or losses; individuals who report employment expenses; or individuals who report business or rental income and expenses. ...

The U.S. ad valorem ATT will apply to ½ of the fare for return travel within their buffer zone commencing in 1996 and returning in 1997. ...

Diesel Fuel The current $ 0.04 per litre tax on diesel fuel will be removed from the following: bio-diesel fuel produced from waste materials or feed stocks of biological non-fossil fuel origin; that portion of blended diesel fuel that is equal to the percentage by volume of the blended fuel that constitutes bio-diesel fuel produced from waste materials or feed stocks of biological non-fossil fuel origin; that portion of ethanol-diesel fuel blend or methanol-diesel fuel blend that is equal to the percentage by volume of the fuel blend that constitutes ethanol or methanol that is made from biomass or renewable feed stocks, and not from petroleum, natural gas, or coal. ...

Tax relief provided to these former bands under Technical Information Bulletin B-039 GST/HST Administrative Policy – Application of the GST/HST to Indians will no longer apply after March 31, 2011. ...

"Person" is defined in subsection 123(1) of the Excise Tax Act and means "... an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, union, club, association, commission or other organization of any kind". ...

For information on how to calculate and report benefits, see Guide T4130, Employers' Guide – Taxable Benefits and Allowances. ...

Toronto resident sentenced to five years in prison for GST/HST fraud Toronto, Ontario, November 17, 2017 – The Canada Revenue Agency (CRA) announced that Alexander Wiafe of Toronto, Ontario was sentenced on November 8, 2017 to five years in prison and, in lieu of a forfeiture order, was fined $96,000. ...

Tax protesters: charges laid against multiple individuals Montréal, Quebec, December 7, 2017 – The Canada Revenue Agency (CRA) announced today that tax fraud charges were laid against four individuals belonging to a group of tax protesters. ...

Further information For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise Act, 2001 – Technical Information. ...

A CRA investigation revealed that Sharma, as owner and operator of a tax preparation business, S & S Associates, prepared 100 fraudulent individual tax returns for 37 clients for the years 2009 to 2012. ...