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<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. <ShareFairMarketValueAmount></ShareFairMarketValueAmount> Share fair market value amount (Column C)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column J)- 1% of share market value amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period2> <Period3> For agreements after 1992 but before April 26, 1995. <ShareFairMarketValueAmount></ShareFairMarketValueAmount> Share fair market value amount (Column D)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareDividendPaymentAmount></ShareDividendPaymentAmount> Share Dividend payment amount (Column E)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareDividendReceiveAmount></ShareDividendReceiveAmount> Share dividend received amount (Column F)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareFairMarketValueTaxCalculationAmount></ShareFairMarketValueTaxCalculationAmount> Share fair market value tax calculation amount (Column K)- 1% of share fair market value amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareExcessDividendAmount></ShareExcessDividendAmount> Share excess dividend amount (Column L)- Share dividend paid amount minus Share dividend received amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column M)- Lesser of Share Fair Market Value Tax Calculation Amount (column K) vs Share Excess Dividend Amount (column L)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period3> <Period4> For agreements after April 25, 1995. ...

Ethnocultural applicants and the four categories of charity Relief of poverty Advancement of education Advancement of religion Other purposes beneficial to the community Appendix A – Research Appendix B – Resources Footnotes References A. ... For more details on the requirements involved, see paragraphs 17 to 23 of this policy, and also section 3.2.2, " Restricting or focussing benefit to a specific group of beneficiaries ", in Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test. 46. ... Footnote 17 See paragraphs 161 to 174 of the Vancouver Society decision for a discussion of what constitutes education or "Appendix II- Income Tax Act and case law references" of the Political Activities policy (scroll down to "Vancouver Society "). ...

To view a table showing the federal excise duty increases that will apply beginning July 1, 2006, please see Excise Duty Notice EDN9, Excise Duty Rate Changes – July 1, 2006. ... Third party authorization – keep your BN account up to date It is important for you to keep your Business Number (BN) account up to date when it comes to information regarding authorized third parties. ... 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 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. ...

In accordance with this principle, the CRA encourages individuals, businesses, and other groups to explore the following informal methods of access (the CRA Web site and the CRA's toll-free telephone lines) at their disposal: The topical index on the CRA's Internet Web site: www.cra.gc.ca/azindex/menu-eng.html Individual income tax enquiries: 1-800-959-8281 Businesses and self-employed individuals: 1-800-959-5525 Universal child care benefit, Canada child tax benefit and related provincial and territorial programs, child disability benefit, and children's special allowances: 1-800-387-1193 Forms and publications: 1-800-959-2221 TTY (Teletypewriter) for persons who are deaf or hard of hearing or who have a speech impairment: 1-800-665-0354 Charities Client Assistance (information about registered charities): 1-800-267-2384 International Tax Services Office: individuals – 1-800-267-5177; non-resident corporations, non-resident corporation accounts, and non-resident trusts – 1-800-561-7761; Part XIII tax and non-resident withholding accounts – 1-800-267-3395. ... The following table represents the disposition of these requests: Disposition Number of requests Percentage Fully disclosed 326 12.51% Partially disclosed 1,357 52.09% Excluded in their entirety 68 2.61% Exempted in their entirety 58 2.23% Transferred to another institution 6 0.23% Unable to process 296 11.36% Abandoned by applicant 479 18.39% Treated informally 15 0.58% Exemptions invoked The following table identifies the number of requests in which the listed sections under the ATIA were invoked: Section Description Number Percentage 13 Obtained in confidence from other governments 73 2.80% 14 Injurious to federal-provincial affairs 38 1.46% 15 Injurious to the conduct of international affairs and the defence of Canada or pertaining to subversive activities 79 3.03% 16 Law enforcement and investigation information or security of institutions 620 23.80% 17 Safety of an individual 3 0.12% 18 Prejudice to the economic interests of Canada 3 0.12% 19 Personal information 823 31.59% 20 Third-party business information 44 1.69% 21 Operations of government – Advice 489 18.77% 22 Testing procedures, tests and audits 26 1.00% 23 Solicitor-client privilege 184 7.06% 24 Statutory prohibitions 837 32.13% 26 Information to be published 8 0.31% Exclusions cited Exclusions were invoked 45 times under section 68 and 44 times under section 69. ... Appendix A- Statistical Report View larger image (PDF, 235 KB) Appendix B- Additional Reporting Requirements for 2010-2011 Part III – Exemptions invoked Paragraph 13(1)(e): 0 Paragraph 16.1(1)(a): 0 Paragraph 16.1(1)(b): 0 Paragraph 16.1(1)(c): 0 Paragraph 16.1(1)(d): 0 Subsection 16.2(1): 0 Section 16.3: 0 Paragraph 16.4(1)(a): 0 Paragraph 16.4(1)(b): 0 Section 16.5: 0 Paragraph 18.1(1)(a): 0 Paragraph 18.1(1)(b): 0 Paragraph 18.1(1)(c): 0 Paragraph 18.1(1)(d): 0 Paragraph 20(1)(b.1): 0 Section 20.1: 0 Section 20.2: 0 Section 20.4: 0 Subsection 22.1(1): 6 Part IV – Exclusions cited Section 68.1: 0 Paragraph 68.2(a): 0 Paragraph 68.2(b): 0 Subsection 69.1(1): 0 Appendix C- Discrepancies There is a discrepancy between the method of access number (1,673) and the number of records that were either disclosed or disclosed in part (1,683). ...

Degree of completion immediately before April 1, 2013 % of estimated PST to be rebated < 10% 0% ≥ 10% and < 25% 25% ≥ 25% and < 50% 50% ≥ 50% and < 75% 75% ≥ 75% and < 90% 90% ≥ 90% 100% Where a condominium complex is constructed or substantially renovated, the degree of completion of each residential condominium unit in the complex would be based on the degree of completion of the entire condominium complex. ... Consideration method $475,000 × 4.5% × 75% The provincial transitional new housing rebate would be equal to $16,031.25. Floor space method 160 square metres × $60 per square metre × 75% The provincial transitional new housing rebate would be equal to $7,200. ...

Degree of completion as of July 1, 2010 % of estimated RST/PST to be rebated < 10% 0% ≥ 10% and < 25% 25% ≥ 25% and < 50% 50% ≥ 50% and < 75% 75% ≥ 75% and < 90% 90% ≥ 90% 100% Where a condominium complex is constructed or substantially renovated, the degree of completion of each residential condominium unit in the complex is based on the degree of completion of the entire condominium complex. ... Consideration method $475,000 × 2% × 75% The provincial transitional new housing rebate is equal to $7,125 Floor space method 160 square metres × $60 per square metre × 75% The provincial transitional new housing rebate is equal to $7,200 Applying for the rebate: Purchaser The provincial transitional new housing rebate application for housing situated in Ontario, Form RC7000-ON, Ontario Retail Sales Tax (RST) Transitional New Housing Rebate and the application for new housing situated in B.C., Form RC7000-BC, British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate, are available on the CRA Web site. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Excise and GST/HST News- No. 84 (Spring 2012) Table of Contents Federal Budget 2012 Proposed transitional rules – elimination of the harmonized sales tax in British Columbia Prince Edward Island harmonized sales tax Rebate for tax remitted in error by suppliers Sale of new, used, or donated goods in a second-hand store Reminder – GST/HST Web registry What's new with GST/HST electronic filing? ... For more information please see GST/HST Notice270, Elimination of the HST in British Columbia in 2013 – Questions and Answers on the CRA Web site and GST/HST Notice272, Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates. ... The CRA has published two Info Sheets that explain these rebates: GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children's Goods and GST/HST Info Sheet GI-065, Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Books. ...

Line 18 – Gross income Enter the total of box 18 from all T4A-NR slips. Line 20 – Travel expenses Enter the total of box 20 from all T4A-NR slips. ... Appendix A – Country codes Enter the appropriate three-letter code in box 27 of the T4A-NR slip. ...

View larger image Schedule – Privacy Act Officers authorized to perform the powers, duties, and functions given to the Minister of National Revenue as head of a government institution under the provisions of the Privacy Act and its regulations. ... Indeed, at the end of 2011-2012, the ATIP Directorate had eliminated 100% of its pre-April 2010 inventory and 92.4 % of its carry-forward inventory from the previous fiscal year. ... Appendix A- Statistical Report on the Privacy Act [1] Outlined in the Audit Report of the Privacy Commissioner of Canada – Privacy Management Frameworks of Selected Federal Institutions. ...

Therefore, the business would charge GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...