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Date of Issue: August 9, 2004 Subject: Partnerships – Application of subsection 272.1(1) of the Excise Tax Act Legislative Reference: Subsection 272.1(1) of the Excise Tax Act (the Act) National Coding System File Number: 11635-8 Effective Date: April 24, 1996 Issue and decision The issue is the interpretation of the phrase “anything done by a person as a member of a partnership” in subsection 272.1(1) of the Excise Tax Act (the Act). ...

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. ...

") is a company that is involved in the home building business in the province of Alberta. 2. ...

Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

Subject matter expert: If you want to use the Quick Method, you would have to file Form GST74 – Election and Revocation of an Election to use the Quick Method of Accounting to the CRA. ...

The kind of situation that the CRA is thinking of is, for example, a transfer of antibiotics, something that can very likely only be used to heal the sick, to foreign hospital with a long, excellent record of serving its community under at least some kind of agreement such as an exchange of emails between the directors of the charity – charities-- that shows the non-qualified donee has agreed to use the antibiotics as the charity directs, which is to say for the Canadian charities own charitable activities. ...

Tax forms (income tax, excise, GST/HST) Tax forms (income tax, excise, GST/HST) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z TD TL TX T1 T2 T3 T4 T5 T6 T7 T8 T9 T1 T1-ADJ T1 Adjustment Request T1-M Moving Expenses Deduction T1-OVP 2016 Individual Tax Return for RRSP Excess Contributions T1-OVP-S 2016 Simplified Individual Tax Return for RRSP, SPP and PRPP Excess Contributions T1A Request for Loss Carryback T1E-OVP Individual Tax Return for RESP Excess Contributions T10 Pension Adjustment Reversal (PAR) T10SEG T10 Segment T10SUM Summary of Pension Adjustment Reversals (PARs) T100A Flow-Through Share Information- Application for a Selling Instrument T100 Identification Number (SITIN) T100B Flow-Through Share Information- Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed T100C Flow-Through Share Information- Application for a T100 Identification Number (TIN) on the Exercise of Flow-Through Warrants (FTWs) and Details of the FTWs Exercised T101 Statement of Resource Expenses T101A Claim for Renouncing Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) T101B Claim for Adjustments to Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) Previously Renounced T101C Part XII.6 Tax Return T101D Summary of Assistance T106 Information Return of Non-Arm's Length Transactions with Non-Residents T123 Election on Disposition of Canadian Securities T137 Request for Destruction of Records T183 Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return T183CORP Information Return for Corporations Filing Electronically T184 2016 Capital Gains Refund for a Mutual Fund Trust T1004 Applying for the Certification of a Provisional PSPA T1005 Manitoba Tuition Fee Income Tax Rebate T1006 Designating an RRSP, an PRPP or an SPP Withdrawal as a Qualifying Withdrawal T1007 Connected Person Information Return T1013 Authorizing or Cancelling a Representative T1014 British Columbia Training Tax Credit (Individuals) T1014-1 British Columbia Training Tax Credit (Employers) T1014-2 British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers) T1024 Election to Deem a Proportional Holding in a Qualified Trust Property T1030 Election To Claim A Capital Gains Reserve For Individuals (Other Than Trusts) When Calculating The Amount Of A Capital Gain Using The Replacement Property Rules T1031 Subsection 13(29) Election in Respect of Certain Depreciable Properties, Acquired for use in a long Term Project T1032 Joint Election to Split Pension Income for 2016 T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP T1043 Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP, or RRIF T1044 Non-Profit Organization (NPO) Information Return T1046 Designation of Resource Amount by an Original Owner T1055 Summary of Deemed Dispositions- 2002 and later taxation years T1061 Canadian Amateur Athletic Trust Group Information Return T1079 Designation of a Property as a Principal Residence by a Personal Trust T1079WS Principal Residence Worksheet T1086 Election by a Partner Waiving Canadian Development Expenses or Oil and Gas Property Expenses T1089 Manitoba Manufacturing and Processing Tax Credit T1090 Death of a RRIF Annuitant- Designated Benefit for Year 20__ T1105 Supplementary Schedule for Dispositions of Capital Property Acquired Before 1972 T1123 Part II Tax Return- Tobacco Manufacturers' Surtax T1129 Newfoundland and Labrador Research and Development Tax Credit (Individuals) T1131 Canadian Film or Video Production Tax Credit (2011 and later tax years) T1132 Alternative Address Authorization T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates (2011 and later taxation years) T1135 Foreign Income Verification Statement T1136 Old Age Security Return of Income T1139 Reconciliation of 2016 Business Income for Tax Purposes T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length T1149 Remittance Form for Labour-Sponsored Funds Tax Credits Withheld on Redeemed Shares T1157 Election For Child Support Payments T1158 Registration of Family Support Payments T1159 Income Tax Return for Electing Under Section 216 T1161 List of Properties by an Emigrant of Canada T1163 Statement A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1164 Statement B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1167 Nova Scotia Tax on Large Corporations T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust T1170 Capital Gains on Gifts of Certain Capital Property T1171 Tax Withholding Waiver on Accumulated Income Payments from RESPs T1172 Additional Tax on Accumulated Income Payments from RESPs T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) T1175 Farming- Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses T1177 Film or Video Production Services Tax Credit T1178 General Index of Financial Information- Short T1189 Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act T1196 British Columbia Film and Television Tax Credit (2015 and later tax years) T1197 British Columbia Production Services Tax Credit (2015 and later tax years) T1198 Statement of Qualifying Retroactive Lump-Sum Payment T1200 Actuarial Information Summary T1204 Government Service Contract Payments T1204SUM Government Service Contract Payments- Summary T1206 Tax on Split Income- 2016 T1212 Statement of Deferred Security Options Benefits T1213 Request to Reduce Tax Deductions at Source T1213(OAS) Request to Reduce Old Age Security Recovery Tax at Source T1221 Ontario Focused Flow-Through Share Resource Expenses (Individuals) T1223 Clergy Residence Deduction T1229 Statement of Resource Expenses and Depletion Allowance T1231 British Columbia Mining Flow-Through Share Tax Credit T1232 Yukon Research and Development Tax Credit (Individuals) T1234 Schedule B, Allowable Amounts of Non-Refundable Tax Credits- includes Form T1248, Schedule D T1235 Directors/Trustees and Like Officials Worksheet T1236 Qualified Donees Worksheet / Amounts provided to other organizations T1237 Saskatchewan Farm And Small Business Capital Gains Tax Credit T1240 Registered Charity Adjustment Request T1241 Manitoba Mineral Exploration Tax Credit T1243 Deemed Disposition of Property by an Emigrant of Canada T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property T1248 Schedule D, Information About Your Residency Status- Includes Form T1234, Schedule B T1249 British Columbia Mining Exploration Tax Credit Partnership Schedule (2003 and later taxation years) T1255 Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual T1256 Manitoba Community Enterprise Development Tax Credit T1256-1 Manitoba Small Business Venture Capital Tax Credit (Individuals) T1256-2 Manitoba Employee Share Purchase Tax Credit T1258 New Brunswick Small Business Investor Tax Credit T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents T1262 Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds T1263 Third-party payments for scientific research and experimental development (SR&ED) T1272 Newfoundland and Labrador Direct Equity Tax Credit T1273 Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1274 Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1275 AgriStability and AgriInvest Programs Additional Information and Adjustment Request T1284 Saskatchewan Employee's Tools Tax Credit T1285 Nova Scotia Equity Tax Credit T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production T1288 Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production T1296 Election, or Revocation of an Election, to Report in a Functional Currency T1297 Newfoundland and Labrador Resort Property Investment Tax Credit T1299 Manitoba Book Publishing Tax Credit (Individuals) Report a problem or mistake on this page Thank you for your help! ...

Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

For a list of these offices, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...