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Current CRA website
Rates of excise tax on fuel-inefficient vehicles
Legend Model AWD All-wheel drive (automobile designed to operate with all wheels powered) 4WD/4X4 Four-wheel drive (automobile designed to operate with either two wheels or four wheels powered) FFV Flexible-fuel vehicle (automobile designed to operate on gasoline and ethanol blends of up to 85% ethanol) SWB Short wheelbase LWB Long wheelbase EWB Extended wheelbase # High output engine Engine size Total displacement of all cylinders (in litres) year table of vehicles year table of vehicles Null Make Model Engine size (in litres) Number of cylinders Transmission Fuel type Weighted fuel consumption (L/100 km) Rate of excise tax L/100 km Based on City: 55% of L/100 km Highway: 45% of L/100 km Page details Date modified: 2025-06-17 ...
Current CRA website
GST/HST Incremental Federal Rebate for Municipalities Report - January 1, 2012 to December 31, 2012 - British Columbia
VANDERHOOF V0J $1,595.09 OAK BAY KIWANIS HOUSING COOPERATIVE VICTORIA V9B $2,126.94 OKANAGAN BASIN WATER BOARD KELOWNA V1W $15,190.30 OKANAGAN COMMEMORATIVE PIONEER CULTURAL SOCIETY VERNON V1T $3,772.40 OKANAGAN FALLS IRRIGATION DISTRICT OKANAGAN FALLS V0H $10,033.51 OKANAGAN HOUSING CO-OPERATIVE ASSOCIATION KELOWNA V1X $2,590.09 OKANAGAN LANDING VOLUNTEER FIREFIGHTERS ASSOCIATION VERNON V1H $1,788.67 OKANAGAN METIS & ABORIGINAL HOUSING SOCIETY KELOWNA V1Y $16,948.85 OKANAGAN REGIONAL LIBRARY DISTRICT KELOWNA V1W $109,892.26 OKANAGAN-KOOTENAY STERILE INSECT RELEASE BOARD KELOWNA V1W $15,263.30 OOTISCHENIA IMPROVEMENT DISTRICT CASTLEGAR V1N $17,632.85 ORCHARD GREEN HOUSING COOPERATIVE VICTORIA V8X $169.06 ORCHARD VALLEY SENIOR HOUSING SOCIETY KELOWNA V1Y $11,496.16 ORGANIZED CRIME AGENCY OF BRITISH COLUMBIA SOCIETY NEW WESTMINSTER V3M $648.79 OSOYOOS IRRIGATION DISTRICT OSOYOOS V0H $4,322.70 OSOYOOS RURAL FIRE PROTECTION DISTRICT OSOYOOS V0H $31.90 OTTER LAKE WATERWORKS DISTRICT ARMSTRONG V0E $1,996.46 OYSTER RIVER VOLUNTEER FIRE RESCUE ASSOCIATION BLACK CREEK V9W $1,803.47 P. & J. WATER SERVICES (1987) LTD. TAYLOR V0C $6,864.95 PACIFIC HEIGHTS HOUSING CO-OPERATIVE NEW WESTMINSTER V3L $1,632.19 PACIFIC PARK PLACE (1985) HOUSING CO-OPERATIVE VANCOUVER V5R $831.69 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ... WHISTLER V0N $13,337.16 WHITECROFT VILLAGE WATER USERS SOCIETY HEFFLEY CREEK V0E $249.17 WILDERNESS PARK CO-OPERATIVE HOUSING ASSOCIATION VICTORIA V9B $5,049.50 WILLIAMS LAKE & DISTRICT SOCIETY FOR PEOPLE IN MOTION WILLIAMS LAKE V2G $1,012.94 WILLIAMS LAKE INDIAN BAND WILLIAMS LAKE V2G $6,043.87 WILLIAMS LAKE SOCIAL HOUSING SOCIETY WILLIAMS LAKE V2G $1,842.01 WILMER WATERWORKS DISTRICT INVERMERE V0A $3,425.09 WISHS HOUSING CO-OPERATIVE VANCOUVER V5T $5,216.20 WIT'S END HOUSING CO-OPERATIVE VANCOUVER V6P $2,429.18 WOODWARDS HOUSING SOCIETY NEW WESTMINSTER V3M $4,632.89 WYNNDEL IRRIGATION DISTRICT WYNNDEL V0B $912.77 YARROW WATERWORKS DISTRICT CHILLIWACK V2R $2,277.05 YEW STREET HOUSING CO-OPERATIVE VANCOUVER V6K $298.49 YOUNG WOMEN'S CHRISTIAN ASSOCIATION VANCOUVER V6C $4,476.74 Page details Date modified: 2013-11-04 ...
Current CRA website
Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...
Current CRA website
Ontario and British Columbia: Transition to the Harmonized Sales Tax - Transportation Passes
As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...
Current CRA website
Children's Camps Operated by Public Sector Bodies
Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website
EFILE certified software for the 2018 EFILE program
Auto-fill, T1013, T1135, ReFILE, Express NOA, PAD 2016, 2015, 2014 TaxFreeway Express Win Entropy Technology LTD Auto-fill, T1013, T1135, ReFILE, Express NOA, PAD 2016 TaxFreeway Express Mac Entropy Technology LTD Auto-fill, T1013, T1135, ReFILE, Express NOA, PAD 2016 FutureTax 2016 for EFILE FUTURECA CORP T1013, T1135, PAD 2016, 2015, 2014 HRB – DT MAX H&R Block Canada Inc. ... Information Circular 97-2, Customized Forms – Returns and Information Slips, provides detailed guidelines for software packages. ...
Current CRA website
T4A information return
Service bureaus filing returns – If a service bureau is filing an information return for you, you are still responsible for the accuracy of the information, for any balance owing, and for filing on time. Branch offices filing returns – If the branch office of a company has sent in income tax deductions under a separate account, which only that office uses, file the information return (slips and related summary) for that office as a separate return. ...
Current CRA website
EDBN23 K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019)
Subsections 37(1) and 37(2) of the Act specify the timing for filing Form K50B, Excise Duty Return – Brewer monthly or semi-annually, 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 K50B Monthly schedule for filing Form K50B Month Return due date September 2017 October 16, 2017 October 2017 November 15, 2017 November 2017 December 14, 2017 December 2017 January 15, 2018 January 2018 February 15, 2018 February 2018 March 14, 2018 March 2018 April 16, 2018 April 2018 May 14, 2018 May 2018 June 14, 2018 June 2018 July 16, 2018 July 2018 August 15, 2018 August 2018 September 17, 2018 September 2018 October 15, 2018 October 2018 November 15, 2018 November 2018 December 14, 2018 December 2018 January 15, 2019 January 2019 February 15, 2019 February 2019 March 14, 2019 March 2019 April 12, 2019 April 2019 May 14, 2019 May 2019 June 14, 2019 June 2019 July 15, 2019 July 2019 August 15, 2019 August 2019 September 16, 2019 September 2019 October 15, 2019 October 2019 November 15, 2019 November 2019 December 13, 2019 December 2019 January 15, 2020 July 2017 August 15, 2017 August 2017 September 15, 2017 Semi‑annual schedule for filing Form K50B Semi-annual Period beginning Period ending Return due date July 2017 to December 2017 July 1, 2017 December 31, 2017 January 15, 2018 January 2018 to June 2018 January 1, 2018 June 30, 2018 July 16, 2018 July 2018 to December 2018 July 1, 2018 December 31, 2018 January 15, 2019 January 2019 to June 2019 January 1, 2019 June 30, 2019 July 15, 2019 July 2019 to December 2019 July 1, 2019 December 31, 2019 January 15, 2020 Monthly and semi-annual schedules for paying excise duty Monthly schedule for making excise duty payments Month Period beginning Period ending Payment due date July 2017 July 1, 2017 July 31, 2017 August 31, 2017 August 2017 August 1, 2017 August 31, 2017 October 2, 2017 September 2017 September 1, 2017 September 30, 2017 October 31, 2017 October 2017 October 1, 2017 October 31, 2017 November 30, 2017 November 2017 November 1, 2017 November 30, 2017 January 2, 2018 December 2017 December 1, 2017 December 31, 2017 January 31, 2018 January 2018 January 1, 2018 January 31, 2018 February 28, 2018 February 2018 February 1, 2018 February 28, 2018 April 3, 2018 March 2018 March 1, 2018 March 31, 2018 April 30, 2018 April 2018 April 1, 2018 April 30, 2018 May 31, 2018 May 2018 May 1, 2018 May 31, 2018 July 3, 2018 June 2018 June 1, 2018 June 30, 2018 July 31, 2018 July 2018 July 1, 2018 July 31, 2018 August 31, 2018 August 2018 August 1, 2018 August 31, 2018 October 1, 2018 September 2018 September 1, 2018 September 30, 2018 October 31, 2018 October 2018 October 1, 2018 October 31, 2018 November 30, 2018 November 2018 November 1, 2018 November 30, 2018 December 31, 2018 December 2018 December 1, 2018 December 31, 2018 January 31, 2019 January 2019 January 1, 2019 January 31, 2019 February 28, 2019 February 2019 February 1, 2019 February 28, 2019 April 1, 2019 March 2019 March 1, 2019 March 31, 2019 April 30, 2019 April 2019 April 1, 2019 April 30, 2019 May 31, 2019 May 2019 May 1, 2019 May 31, 2019 July 2, 2019 June 2019 June 1, 2019 June 30, 2019 July 31, 2019 July 2019 July 1, 2019 July 31, 2019 September 3, 2019 August 2019 August 1, 2019 August 31, 2019 September 30, 2019 September 2019 September 1, 2019 September 30, 2019 October 31, 2019 October 2019 October 1, 2019 October 31, 2019 December 2, 2019 November 2019 November 1, 2019 November 30, 2019 December 31, 2019 December 2019 December 1, 2019 December 31, 2019 January 31, 2020 Semi‑annual schedule for making excise duty payments Semi-annual Period beginning Period ending Payment due date July 2017 to December 2017 July 1, 2017 December 31, 2017 January 31, 2018 January 2018 to June 2018 January 1, 2018 June 30, 2018 July 31, 2018 July 2018 to December 2018 July 1, 2018 December 31, 2018 January 31, 2019 January 2019 to June 2019 January 1, 2019 June 30, 2019 July 31, 2019 July 2019 to December 2019 July 1, 2019 December 31, 2019 January 31, 2020 Further information For all technical publications related to the Excise Act and its regulations, go to Excise Act – Technical Information. ...
Current CRA website
Personal information of directors, trustees and like officials
The applicant’s directors / trustees and like officials (officials) have a fiduciary duty to keep themselves reasonably informed when making decisions based on what is best for the organization that they serve. ... Use of personal information The Charities Directorate initially collects personal information of officials and authorized representatives so that it can validate their identity for contact and general administration purposes, as well as to assess arm’s length / non-arm’s length relationships between officials (used to determine an organization’s designation). ...
Current CRA website
Application of the GST/HST to Core Charges
Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, you may 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. ...