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B = $ 1,520 ($19,000 × 8%) – that is, the amount of the provincial part of the HST that would have been payable in Ontario. ... C = $500 ($5,000 × 10%) – that is, the tax payable if it was calculated at 10% on the consideration D = 60% – the extent of use in Nova Scotia. ... Therefore, B = $460 ($160 + $300) – that is, the total of 1) and 2) above. ...

ITC restrictions – memberships in dining, recreational or sporting clubs para 170(1)(a) 29. ... As a result, the corporation's use of the computer is deemed 100% in commercial activities (40% + 60% = 100%). ... Therefore, the tax deemed collected by the employer is equal to $160.71 (12/112 × $1,500). ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) How to complete this section Removal from the Register Contact Elections Canada Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2016, even if you did not receive an information slip. ...

Advance income tax rulings e-Services Helpdesk- telephone service level General enquiries – telephone service level Processing a request to authorize or cancel a representative – paper Processing a request to authorize or cancel a representative – electronic Processing T1 individual income tax returns (EFILE and NETFILE) Processing T1 individual income tax returns (paper) Processing T3 trust returns Responding to taxpayer-requested adjustments (T1) Responding to taxpayer-requested adjustments (T1) received by Internet Technical interpretations Advance income tax rulings What is this? ... General enquiries – telephone service level What is this? This is a timeliness service standard for responding to general and account-specific telephone enquires from individuals. ... Processing a request to authorize or cancel a representative – electronic What is this? ...

Advance income tax rulings e-Services Helpdesk- telephone service level General enquiries – telephone service level Processing a request to authorize or cancel a representative – paper Processing a request to authorize or cancel a representative – electronic Processing T1 individual income tax returns (EFILE and NETFILE) Processing T1 individual income tax returns (paper) Processing T3 trust returns Responding to taxpayer-requested adjustments (T1) Responding to taxpayer-requested adjustments (T1) received by Internet Technical interpretations Service standards for individuals and trusts Advance income tax rulings What is this? ... General enquiries – telephone service level What is this? This is a timeliness service standard for responding to general and account-specific telephone enquires from individuals. ... Processing a request to authorize or cancel a representative – electronic What is this? ...

Advance income tax rulings e-Services Helpdesk- telephone service level General enquiries – telephone service level Processing a request to authorize or cancel a representative – paper Processing a request to authorize or cancel a representative – electronic Processing T1 individual income tax returns (EFILE and NETFILE) Processing T1 individual income tax returns (paper) Processing T3 trust returns Responding to taxpayer-requested adjustments (T1) Responding to taxpayer-requested adjustments (T1) received by Internet Technical interpretations Service standards for individuals and trusts Advance income tax rulings What is this? ... General enquiries – telephone service level What is this? This is a timeliness service standard for responding to general and account-specific telephone enquires from individuals. ... How you can request this service from the CRA: Telephone How you will receive this service from the CRA: Telephone Performance results: 2013-2014 2014-2015 2015-2016 80% 81% 81% Processing a request to authorize or cancel a representative – paper What is this? ...

Excise and GST/HST News- No. 85 (Summer 2012) Table of Contents Elimination of the harmonized sales tax in British Columbia – transitional rules Bill C-38 receives Royal Assent The Supreme Court of Canada supports CRA's position Background SCC Decision HST place of supply rules for determining whether a supply is made in a province Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services Acceptable proof – expired Certificate of Indian Status card and Temporary Confirmation of Registration Document GST/HST rebate/refund holds and outstanding corporate income tax returns (T2s) for corporations exempt from paying tax under the Income Tax Act Interprovincial movement of wine Keeping businesses informed Online services built for businesses Online services built for individuals Prescribed rates of interest What's new in publications Enquiries Elimination of the harmonized sales tax in British Columbia – transitional rules On May 31, 2012, the Government of British Columbia (B.C.) passed Bill 56- 2012, New Housing Transition Tax and Rebate Act, giving effect to the B.C. transition tax and the B.C. transition rebate, which were proposed by B.C. on February 17, 2012. ... There was only one supply by the City – the exempt supply of municipal transit services to the public. ... Signing up for our Businesses – Tax information newsletter is a great way for business owners and their representatives to stop searching and start receiving general updates by email as they are issued. ...

Agency ' s Decision ‑ Making Structure and Processes As per the Board's comments from the 2009‑2010 BoMOF Assessment, the results of a review of corporate committees confirmed the need to modernize the corporate committee structure and identified several possible improvements. ... Sources of Evidence Board of Management Oversight Framework — Assessment of Performance 2009‑2010 Infozone committees page Corporate Committees — Mandates Board and Committee Agendas and Minutes Corporate Risk Profile Enterprise Risk Management Branch — Infozone page Ad Hoc Committee to Review Board Process and Content — Minutes and Reports Board's Assessment and Related Comments 2009‑2010 2010‑2011 Board's Assessment and Related Comments Strong Management has undertaken a review of governance structures and will be implementing changes to to those structures. ... Expectation (b): Internal Accountability – The Board must assure itself that the Agency has an appropriate internal accountability structure. ...

Both forms B273, Excise Return- Tobacco Products Inventory Tax and B274, Record of Inventory – Tobacco Products Inventory Tax are available on the CRA Web site. ... Trucking – driver services In the trucking industry, the services of truckers usually fall into one of three categories. ... Prescribed rates of interest   GST/HST ATSC (per annum) Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Excise Duty (beer) Period Interest Penalty Refund Interest Arrears and Instalment Interest Interest Penalty July 1 to September 30, 2006 3.5707 % 6.0 % 6.0 % 8.0 % 6.0 % 6.0 % April 1 to June 30, 2006 3.6099 % 6.0 % 6.0% 8.0 % 6.0 % 6.0 % January 1 to March 31, 2006 2.4333 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

M5T 2W6 By appointments Current year only English, Arabic, Burmese, Cantonese Newcomers Sorig Khang Canada M5R 2W3 By appointments Current year and prior year returns English, Cantonese, Mandarin General Public Stonegate CHC Tax Clinic 150 Berry Road M8Y 1W3 By appointments Current year only English, Russian, Ukrainian General Public Swansea Mews Tax Clinic By appointments Current year and last year returns English General Public Syme Woolner Neighbourhood & Family Centre 3-2468 EGLINTON AVE. ... TORONTO ON M5T 2W6 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 10:00 AM- 3:00 PM (starting March 1) (until April 28) Type By appointments Returns prepared Current year only Languages English, Arabic, Cantonese, Burmese Clientele Newcomers # of volunteers 7 Top of Page Sorig Khang Canada Organization Sorig Khang Canada Primary Contact Tsu-Ching Yu (416) 832-7891 info@sorigkhang.ca Address TORONTO ON M5R 2W3 Wheelchair Accessible No Session 1 Hours Every day from 9:00 AM- 5:00 PM (starting February 26) (until April 30) Type By appointments Returns prepared Current year and prior year returns Languages English, Cantonese, Mandarin Clientele General Public # of volunteers 1 Top of Page Stonegate CHC Tax Clinic Organization Stonegate Community Health Centre Primary Contact Carol Barbosa (416) 231-7070 Extension: 283 carol.barbosa@stonegatechc.org Address 150 BERRY ROAD TORONTO ON M8Y 1W3 Additional building information The plaza we are located in is under construction, the centre can be easily accessed by Stephen Dr. ... Wheelchair Accessible Yes Session 1 Hours Mon, Tue and Wed from 2:00 PM- 7:00 PM (starting February 26) (until April 30) Type By appointments Returns prepared Current year only Languages English, Russian, Ukrainian Clientele General Public Top of Page Swansea Mews Tax Clinic Organization Swansea Mews Tax Clinic Primary Contact Jerelena Roper (647) 289-4359 jerelenamarie@yahoo.ca Address The address will be provided when the appointment is booked TORONTO ON Wheelchair Accessible No Session 1 Hours Every Saturday from 2:00 PM- 5:30 PM (starting March 3) (until May 5) Type By appointments Returns prepared Current year and last year returns Languages English Clientele General Public Information Client must provide all forms and receipts Appointments are needed to drop off the tax returns Top of Page Syme Woolner Neighbourhood & Family Centre Organization Syme Woolner Neighbourhood & Family Centre Primary Contact Tanika Hewitt (416) 767-2186 thewitt@symewoolner.org Address 3-2468 EGLINTON AVE. ...