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GST/HST Rulings – Experts in GST/HST Legislation Our commitment GST/HST Rulings is the centre of technical expertise on the goods and services tax/harmonized sales tax (GST/HST) in the Canada Revenue Agency (CRA). ...

Exercise 1 – High school student Catherine Casey was born on November 13, 1999. ... To complete this return, you will need the following: T1 General, Income Tax and Benefit Return Schedule 1, Federal Tax If province of residence is Quebec: use Exercise 2 – High school student (Quebec) Description of T4 slip from Best Bookstore Employer’s name: Best Bookstore Employee’s name and address: Casey, Catherine, 123 Main Street, City, Province, X0X 0X0 Year: 2016 Box 12 (Social insurance number): 123456789 Box 28: indicates CPP/QPP exempt Box 14 (Employment income – line 101): 3,600.00 Box 18 (Employee’s EI premiums – line 312): 67.68 Box 22 (Income tax deducted – line 437): 150.00 Box 26 (CPP/QPP pensionable earnings): 0.00 Description of T4 slip from Mario's Pizzeria Employer’s name: Mario's Pizzeria Employee’s name and address: Casey, Catherine, 123 Main Street, City, Province, X0X 0X0 Year: 2016 Box 12 (Social insurance number): 123456789 Box 28: indicates CPP/QPP exempt Box 14 (Employment income – line 101): 2,600.00 Box 18 (Employee’s EI premiums – line 312): 48.88 Box 22 (Income tax deducted – line 437): 101.00 Box 26 (CPP/QPP pensionable earnings): 0.00 Date modified: 2017-01-09 ...

Schedule C – Other items of interest Previous page Next page Linking the 2009-2010 to 2010-2011 Annual Report structures This annual report has been structured in a horizontal manner based on the priorities that the CRA has established for this planning period. ...

Previous page: Table 4.1: Respendable Non-Tax Revenue – Pursuant to the CCRA Act Next page: Table 4.3: Non-Respendable Non-Tax Revenue Table 4.2: Respendable Non-Tax Revenue – External Charging Initiatives 1 External User Fee/Initiative Name Authority to Charge Estimate of Full Program Cost Regardless of Charging Rates Cost Recovery/ User Fee Revenues (in thousands of dollars) 2001-2002 2002-2003 Sales of Goods and Services a. ... The numbers for full accrual accounting basis for 2001-2002 and 2002-2003 are $17,668K and $22,277K respectively. 2 Provincial Tax Credit Charges (including BC Film & TV Tax Credit and BC Science Research and Development Tax Credit) and Provincial Tobacco and Alcohol Mark-up/Levies pursuant to the Tax Collection Agreement, in the amount of $10.7M and $572K respectively, were based on a formula-derived agreement negotiated by Finance Canada and are not included in this report compiled on a cash accounting basis. ... Previous page: Table 4.1: Respendable Non-Tax Revenue – Pursuant to the CCRA Act Next page: Table 4.3: Non-Respendable Non-Tax Revenue Date modified: 2003-10-29 ...

Previous page: Audited Financial Statements – Administered Activities- Management Discussion and Analysis in Support of Audited Financial Statements Next page: Unaudited Supplementary Financial Information Audited Financial Statements – Administered Activities Management Discussion and Analysis in Support of Audited Financial Statements Analysis of Revenues Administered on behalf of the Federal Government of Canada Federal income tax revenues were $7.9 billion higher in 2005/06 than in 2004/05. ... Figure 46 Revenues 2005-2006 Audited Previous page: Audited Financial Statements – Administered Activities- Management Discussion and Analysis in Support of Audited Financial Statements Next page: Unaudited Supplementary Financial Information Date modified: 2006-11-23 ...

ETSL36R- Basic Facts – Insurance Premiums Other Than Marine ET/SL 36R February 2005 This notice replaces Canada Customs and Revenue Agency Notice ET/SL-0036 dated February 18, 1998. ... Every person resident in Canada, including a corporation, who places insurance on risks in this country with an unauthorized insurer or an authorized insurer through a broker or agent outside Canada is required to file a form B243, Excise Tax Return – Insured and account for tax at the rate of 10% on each taxable premium. ... The CRA requires that all brokers and agents who place or assist in placing contracts of insurance as described above are required to report the details of those contracts to the CRA no later than March 15 of each year on a form B241, Excise Tax Return – Broker. ...

When appropriate, the research and technology manager (RTM) and / or financial review manager (FRM) may need to participate in the discussion and the resolution of issues related to the claim. ... SR&ED contracts – to determine if contract expenditures are for SR&ED requires the RTA to decide whether the contractor or subcontractor (performer) has performed SR&ED. ... Prototypes and pilot plants – to determine if expenditures are for SR&ED requires the RTA to decide the actual or intended purpose and use of the property by the claimant. ...

Information for Canadian Small Businesses: Chapter 1 – General information On this page… Finding information on the web About the CRA Finding information on the web You can find information for businesses and search by topic at Businesses. You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... If you owe money to the CRA see When you owe money – collections at the CRA. ...

Section F – Entitlements to amounts or benefits Name and address of the entity providing the entitlement or benefit Enter the name and complete address of each entity providing an entitlement or benefit to a participant for this tax shelter. ... For each entity, tick () the appropriate column. Additional information required Attach to the application any draft agreement or similar document that will be offered to the participants. ...

Example 3 — Participating Province Previous page Date modified: 2002-04-23 ...