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This approach is acceptable as long as there are no particular events that would warrant a complete AVR – such as a termination, retirement, or death of a plan member. ...

The following points should be covered in a rental contract: the identification of the parties involved, (such as the worker and payer); the responsibilities of the lessor (worker) and the lessee (payer) — including the responsibilities for the cost of maintenance, repair, and transportation related to using the leased equipment; the duration of the rental agreement; the monetary amount for the heavy machinery rental and the method of calculation (for example, hourly, per diem, weekly, per cord, per cubic metre, or by the length of the logs handled); insurance and indemnification clauses for liability resulting from the possession, use, transportation, and condition of the equipment used; the amount for the heavy machinery rental must be clearly distinguishable from the remuneration paid for the worker's services; the amount for the rental must not depend on the remuneration paid for the worker's services. ...

For more information on the deadline extension see What's new – SR&ED Program. ...

The CWB has two components – a basic amount, and a disability supplement for those who are eligible for the Disability Tax Credit. 2. ...

For information on how to make a general or technical enquiry on excise taxes, go to Contact Information – Excise and Specialty Tax Directorate. ...

To make a general or technical enquiry on the air travellers security charge or to request a ruling or interpretation related to charge, go to Contact Information – Excise and Specialty Tax Directorate. ...

This results in excess member contributions of $5,000 [$50,000_ (50 % of $90,000)]. ...

This table lists the countries with which Canada has an Income Tax Convention affected by the change in policy and the applicable revised Part XIII tax rates Tax Treaty Country Periodic Pension Payments- CPP and QPP Periodic Pension Payments- OAS Bangladesh 15% 15% Bulgaria 15% 15% Cyprus 1 15% 15% Dominican Republic 18% 18% Senegal 2 15% 15% Tanzania 15% 15% Trinidad & Tobago 15% 15% Note 1 Under the Canada-Cyprus Income Tax Convention, periodic and lump sum pensions (including OAS benefits, periodic CPP/QPP and lump-sum death benefits) paid to a resident of Cyprus may be taxed in Canada but only to the extent that the total pension payments from Canada in the year exceed $10,000 or its equivalent in Cyprus pounds. ...

Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities The competent authorities of Canada and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canada-Netherlands Convention) to investors in a closed fund for mutual account / besloten fonds voor gemene rekening (hereinafter: “closed FGR”) established in the Netherlands. ...

These tax clinics are hosted by community organizations across Canada through the Community Volunteer Income Tax Program (CVITP) and the Income tax assistance – Volunteer Program (ITAVP) in Quebec. ...