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For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Footnote 1 Tax credits included on page 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable which takes into account the amount of tax credits carried back to the current tax year. ... For additional information please refer to the Guide T4012, T2 Corporation — Income Tax Guide. ...

In addition, the Finance and Administration Manual – Financial Administration and Resource Management Volumes, Financial Administration Control Framework 2004, CAS Transition to New Year, and the CAS Report Guide all contain information on CAS reports. ... With Release 4.6C, SAP R/3 introduced an additional option – a User Menu. ... The Integrated Finance & Material System Program Office of Public Works Government Services Canada, which provides SAP R/3 implementation and technical support to government departments, is supporting the use of the User Menu option, as a best practice in its current release. ...

You can do so by using the CRA – Service Feedback process. To find out how to submit service feedback, see 9. ... For more information on your rights and obligations as an individual in paying disputed personal tax amounts, see When you owe money – collections at the CRA. 08| You have the right to have the law applied consistently It is your right to have us apply the law consistently so everyone gets their entitlements and pays the right amount. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

In the province of Quebec, the CRA offers the Income Tax Assistance – Volunteer Program in partnership with Revenu Québec. ... You have to volunteer with a community organization – if you need help finding one, a CRA coordinator can help match you up. ... Never miss another payment – sign up for direct deposit to have your payments deposited quickly and directly into your account. ...

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... 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. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...

(any place that is not an Indian reserve Footnote 6) Indians on presentation of a Certificate of Indian Status Card Footnote 7 Tax relieved Footnote 8 5% FNT Footnote 9 /FNGST 12% HST Footnote 10 Citizens of a self-governing First Nation that no longer have tax relief Footnote 11 12% HST 12% HST Footnote 12 12 % HST Footnote 13 Footnotes Footnote 1 The CRA recognizes that many First Nations people in Canada prefer not to describe themselves as Indians. ...

The provincial part of the HST would be relieved if the purchaser meets the criteria set out in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians. ...

Coloured text () has been used to indicate changes. Note- HST Reference in this memorandum is made to supplies taxable at 7% or 15% (the rate of the HST). ...

. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...