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Legislative References Income Tax Act Subsection 37(1)(b) Pool of deductible SR&ED expenditures – capital expenditures [Repealed] Subclause 37(8)(a)(ii)(A)(III) SR&ED expenditures in Canada under the traditional method – ASA capital expenditures [Repealed] Subclause 37(8)(a)(ii)(B)(III) SR&ED expenditures in Canada under the proxy method – ASA capital expenditures [Repealed] 4.2 Operating time SR&ED use of SR&ED capital property should be determined as a percentage of the total operating time on an annual basis. ... Legislative References Income Tax Act Paragraph 20(1)(a) Deduction for capital cost of a property Paragraph 37(1)(b) Pool of deductible SR&ED expenditures – capital expenditures [Repealed] Subclause 37(8)(a)(ii)(B)(III) SR&ED expenditures in Canada under the proxy method – ASA capital expenditures [Repealed] 5.0 Depreciable property Depreciable property is any property that has an expected useful life and / or benefit of more than 12 months and on which the claimant has claimed or would be allowed to claim capital cost allowance (CCA) (see section 5.1). ... Software and the rights or licenses to use computer and / or systems software fall within prescribed classes for capital cost allowance (CCA) purposes. ...

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the GST) or 13% (the rate of the HST). ... Determining the consideration for the taxable portion Consideration for portions of tour package – first supplier para 163(1)(a) 33. ... The subsequent supplier sells the tour package to a consumer for $3,269 and uses the same percentages to determine the consideration for the relevant portion: Consideration for non-provincially taxable portion ($3,269 × 20%) $653.80 Consideration for provincially taxable portion ($3,269 × 80%) $2,615.20 The subsequent supplier charges the following amounts with respect to the supply of the tour package to the consumer: Consideration for the supply of the tour package $3,269.00 GST ($653.80 × 5%) 32.69 HST ($2,615.20 × 13%) 339.98 Total $3,641.67 Documentation 35. ...

British Columbia: Transition to the Goods and Services Tax – Payment of the GST/HST by B.C. ... PST can be found by contacting 1-877-388-4440 or by visiting the Government of British Columbia Web site at www.gov.bc.ca and select " Learn about the transition to PST " under "Popular Services". ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Previous page: Table 8.2: Projects – Capital Facilities Next page: Print version Table 8.3: Projects – Asset Management Plan The following table details the Asset Management Plan by asset class. ... Asset Management Plan (in thousands of dollars) 2003-2004 Revised Asset Class Actual 2001-2002 Actual 2002-2003 Planned Spending Actual Spending Real Property Capital 24,045 23,840 Real Property O&M 26,745 21,787 27,483 26,983 Vehicles 4,031 1,702 180 180 Contraband 345 3,060 Laboratory 292 845 Customs Personal Alarm Security System (PASS) 1,615 1,556 IT Infrastructure 62,987 109,323 81,288 76,188 IT End User 10,350 23,762 19,090 8,779 Other initiatives 1,200 1,200 677 Total 131,610 187,075 128,718 112,130 Previous page: Table 8.2: Projects – Capital Facilities Next page: Print version Date modified: 2004-10-28 ...

My Payment – a new service for businesses and individuals My Payment is an electronic payment service accessed through the CRA Web site. ... The benefits of using this electronic payment service are: immediate payment – no accounting for the time it takes to mail a cheque; safety and security – the payment is completed through your existing online banking service; privacy – no personal information is exchanged between the CRA and your financial institution; and simplicity – payments to several CRA accounts can be made in a single transaction. ... GST/HST guides RC188  Keeping Records GST/HST memoranda 27-2   Conventions GST/HST notices Notice244 Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario Notice245 Supreme Court of Canada Decision – United Parcel Service Canada Ltd. v. ...

Previous page: Schedule G – Glossary Next page: Print version Schedule H – Acronyms and Abbreviations ADRS Alternate Dispute Resolution System APA Advance Pricing Agreement/Arrangement ARR Administrative Reform and Renewal ATIP Access to Information and Privacy BN Business Number BSC Balanced Scorecard CAS Corporate Administrative Systems CBSA Canada Border Services Agency CCRA Canada Customs and Revenue Agency CCTB Canada Child Tax Benefit CIAT Inter-American Centre of Tax Administrators CMD Corporate Management and Direction CPP Canada Pension Plan CPRI Contract Payment Reporting Initiative CSA Children's Special Allowances CSIS Canadian Security Intelligence Service DTC Disability Tax Credit EE Employment Equity EFILE Electronic Tax Return Filing Option EI Employment Insurance EX Executive Group FIS Financial Information Strategy FRR Foreign Reporting Requirements FTE Full Time Equivalent FTP File Transfer Protocol GERR GST/HST Enhanced Registration Review GOL Government On-Line GST Goods and Services Tax GTEC Government Technology Exhibition HR Human Resources HRSDC Human Resources & Skills Development Canada HRR&R Human Resources Reform and Renewal HST Harmonized Sales Tax IIS Interactive Information Service IMF International Monetary Fund IRM Integrated Risk Management IT Information Technology ITB Information Technology Branch MG Management Group MOU Memorandum of Understanding MPCI Management of Protected Client Information MRQ Ministère du revenu du Québec NCB National Child Benefit OAG Office of the Auditor General of Canada OECD Organization for Economic Cooperation and Development OGD Other Government Department PATA Pacific Association of Tax Administrators PCPR Preclaim Project Review PIPSC Professional Institute of the Public Service of Canada PPF Public Policy Forum PQP Pre-Qualification Process PWGSC Public Works and Government Services Canada RCMP Royal Canadian Mounted Police SDC Social Development Canada SD Sustainable Development SM Senior Management SR&ED Scientific Research and Experimental Development T1 Income Tax and Benefit Return T2 Corporation Income Tax Return T3 Statement of Trust Income Allocations and Designations T4 Statement of earnings and employer deductions TMFR Transparent Management for Results TSO Tax Services Office VDP Voluntary Disclosures Program Previous page: Schedule G – Glossary Next page: Print version Date modified: 2004-10-28 ...

Comprehensive Discussion of Our Performance by Business Line In Support of Account ability — 2001-2002 Annual Report to Parliament Introduction Tax Services About Tax Services Evaluating Our Overall Performance Discussing Our Performance by Anticipated Result The Road Ahead Attachment 1: Logic Model Attachment 2: Service Standards in Tax Services Benefit Programs and Other Services About Benefit Programs and Other Services Evaluating Our Overall Performance Discussing Our Performance by Anticipated Result The Road Ahead Attachment 1: Logic Model Customs Services About Customs Services Evaluating Our Overall Performance Discussing Our Performance by Anticipated Result The Road Ahead Attachment 1: Logic Model Attachment 2: Service Standards in Customs Appeals About Appeals Evaluating Our Overall Performance Discussing Our Performance by Anticipated Result The Road Ahead Attachment 1: Logic Model Corporate Management and Direction About Corporate Management and Direction Evaluating Our Overall Performance Discussing Our Performance by Anticipated Result The Road Ahead Attachment 1: Logic Model Appendices Appendix A – Managing the Compliance Continuum Appendix B – Working with our Partners Appendix C – Measuring Client Satisfaction Appendix D – Glossary Appendix E – Acronyms and Abbreviations Date modified: 2002-11-07 ...

Exception – Switzerland ¶ 9. The instructions and requirements of this circular with regard to agents/nominees do not apply to agents or nominees residing in Switzerland. ... Interest or Dividends Payable to a Non‑Resident Agent or Nominee ¶ 10. ... Management Fees [Footnote 6] Estate or Trust Income Interest Dividends Film Royalties [Footnote 24(i)] Other Including Copyright Royalties [Footnote 24(ii)] Immovable Property [Footnote 25] Algeria — 25 15 [Footnote 5] 15 15 Nil/15 [Footnote 26] 25 Argentina — 15 [Footnote 4], [Footnote 7] 12.5 [Footnote 5] 10/15 [Footnote 16] 15 [Footnote 27] 3/5/10/15 [Footnote 27] 25 Armenia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 21] 10 10 25 Australia — 15 [Footnote 4] 10 5/15 [Footnote 16] 10 10 [Footnote 33] 25 Austria — 15 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] Nil/10 [Footnote 37] 25 Azerbaijan — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 28] 5/10 [Footnote 28] 25 Bangladesh — 25 15 [Footnote 5] 15 10 10 25 Barbados 15 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4], [Footnote 5] 25 Belgium — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Brazil — 25 15/25 [Footnote 10] 15/25 [Footnote 16] 15/25 [Footnote 29] 15/25 [Footnote 29] 25 Bulgaria (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Cameroon — 25 15 15 15 15 25 Chile — 15 [Footnote 4], [Footnote 7] 10 [Footnote 13] 5/15 [Footnote 18] 10 [Footnote 30] 10 [Footnote 30] 25 China (PRC) [Footnote 1] — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Croatia — 15 [Footnote 4], [Footnote 7] 10 5/15 [Footnote 16] 10 10 25 Cyprus (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Czech Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Denmark — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Dominican Republic — 18 [Footnote 4] 18 [Footnote 4], [Footnote 5] 18 18 [Footnote 4] 18 [Footnote 4] 25 Ecuador — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 5/15 [Footnote 16] 15 [Footnote 31] 10/15 [Footnote 31] 25 Egypt — 154 15/25 [Footnote 5], [Footnote 11] 15 15 15 25 Estonia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Finland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 5] 10 [Footnote 5] 25 France — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 4], [Footnote 5], [Footnote 32] Nil/10 [Footnote 4], [Footnote 32] 25 Germany — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Guyana 10 25 15 [Footnote 5] 15 10 10 25 Hungary — 15 [Footnote 4] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Iceland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 India — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15/25 [Footnote 16] 15/20 [Footnote 34] 10/15/20 [Footnote 34] 25 Indonesia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Ireland (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Israel — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Italy — 25 15 [Footnote 5] 15 10 10 [Footnote 5] 25 Ivory Coast — 25 15 15 10 10 25 Jamaica 12.5 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10/12.5 [Footnote 4], [Footnote 35] 25 Japan — 25 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Jordan — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Kazakhstan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kenya 15 25 15 [Footnote 4], [Footnote 5] 15/25 [Footnote 5], [Footnote 16] 15 [Footnote 4] 15 [Footnote 4] 25 Korea, Republic of — 25 15 [Footnote 5] 15 15 15 25 Kuwait — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kyrgyzstan — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 10 [Footnote 41] Nil/10 [Footnote 41] 25 Latvia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Lithuania — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Luxembourg — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Malaysia (see ¶ 8) — 15 15 15 [Footnote 4] 25 15 25 Malta (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Mexico — 15 [Footnote 4] 10 [Footnote 5], [Footnote 12] 10/15 [Footnote 16] 10 [Footnote 38] Nil/10 [Footnote 38] 25 Moldova (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Mongolia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Morocco — 25 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4], [Footnote 39] 5/10 [Footnote 4], [Footnote 39] 25 Netherlands — 15 [Footnote 7], [Footnote 8] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 New Zealand — 15 [Footnote 4] 15 15 15 15 25 Nigeria — 25 12.5 [Footnote 4], [Footnote 5] 12.5/15 [Footnote 16] 12.5 [Footnote 4] 12.5 [Footnote 4] 25 Norway — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Oman — 15 [Footnote 4], [Footnote 7] 10 [Footnote 15] 5/15 [Footnote 22] 10 Nil/10 [Footnote 47] 25 Pakistan — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Papua New Guinea — 25 10 [Footnote 5] 15 10 10 25 Peru — 15 [Footnote 4], [Footnote 7] 15 10/15 [Footnote 16] 15 15 25 Philippines — 25 15 [Footnote 4], [Footnote 5] 15 [Footnote 16] 10 [Footnote 4] 10 [Footnote 4] 25 Poland — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Portugal — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Romania (see ¶ 8) — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Russia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Senegal — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 15 15 25 Singapore (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Slovak Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 41] Nil/10 [Footnote 41] 25 Slovenia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 South Africa — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 6/10 [Footnote 37] 25 Spain — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sri Lanka — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sweden — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Switzerland [Footnote 42] — 15 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Tanzania 20 25 15 [Footnote 5] 20/25 [Footnote 16] 20 20/25 [Footnote 43] 25 Thailand — 15 15 [Footnote 5] 15 15 15 25 Trinidad and Tobago 10 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Tunisia — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15/20 [Footnote 44] 15/20 [Footnote 44] 25 Ukraine 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 [Footnote 45] 25 United Arab Emirates — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 United Kingdom (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5], [Footnote 14] 5/15 [Footnote 16] 10 [Footnote 47] Nil /10 [Footnote 47] 25 United States — 15 [Footnote 8] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 46] 25 Uzbekistan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Venezuela — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] 5/10 [Footnote 36] 25 Vietnam 7.5 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 20] 10 10 25 Zambia — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Zimbabwe 10 15 [Footnote 9] 15 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Appendix B – Withholding Tax Rates on Amounts (Other Than Pensions and Annuities) Paid to Residents of Countries With Which Canada Has an Iincome Tax Convention Signed but Not Yet in Force (see Footnotes to Appendices) The following are countries for which, as of February 28, 2006, a convention with Canada has been negotiated or renegotiated and signed but has not yet entered into force. ...

Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 No.: IC72-17R6 Date: September 29, 2011 Subject: Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 This version is only available electronically. ... For the purpose of Article XIII, paragraph 9 of the Canada – United States Tax Convention, the reduction of the capital gain for properties owned on September 26, 1980 and disposed of after December 31, 1984, is normally calculated by using the following ratio: A ÷ B = ratio Where, A equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and December 31, 1984; and, B equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and the date of disposition. ... A – [A × (B/C) – D] where: A is the calculated gain B is one plus the number of taxation years ending after the acquisition date for which the property was the taxpayer's principal residence and during which the taxpayer was resident in Canada (both the year of acquisition [if after 1971] and the year of disposition can be included if the property qualified as a principal residence in the year). ...

Video: Filing online – fast, easy, and secure This is a video which explains how to file an income tax and benefit return online, and the electronic services available to help taxpayers with that process. Subscribe To be notified when this newsletter is updated, you can: Subscribe to the Individuals – Tax information newsletter electronic mailing list. Add our Individuals – Tax information newsletter RSS feed to your feed reader. ...