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Example 2 — Non-Participating Province Previous page Date modified: 2002-04-23 ...

Example 4 — Specified Beverage Retailer Previous page Date modified: 2002-04-23 ...

Example 1 — Fully refundable deposit Previous page Date modified: 2002-04-23 ...

Schedule A – The CRA governance structure Previous page Next page Organizational structure Previous page Next page Date modified: 2011-11-02 ...

Canada-Norway Tax Convention – Agreement between Competent Authorities regarding Article 11 (Interest) As provided for under Article 11, paragraph 3(c) of the Canada-Norway Tax Convention, the Competent Authorities for Canada and Norway have agreed to exempt Export Credit Norway from tax in Canada in respect of any interest arising in Canada and paid to it after September 30, 2014. ...

EDN38 Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Spirits between Provinces June 2014 As indicated in the Federal Budget of February 11, 2014, the Government of Canada is taking action within its jurisdiction to strengthen internal trade by removing the barriers to the movement of goods within Canada and by introducing further amendments to the Importation of Intoxicating Liquors Act so that Canadians will be allowed to move beer and spirits between provinces for their personal use. ... Further information Specific information relating to the movement of beer within Canada for personal use is available in Excise Duty Notice EDBN20, Budget 2014 – Amendment to the Importation of Intoxicating Liquors Act for the Movement of Beer between Provinces. ... All technical publications related to the Excise Act, 2001 and its regulations are available on the CRA website at www.cra.gc.ca/exciseduty, under the title “Excise Act, 2001 – Technical Information”. ...

Provincial Income Allocation Newsletter Gross Revenue – Exclusion of Interest No.1 February 2010 This newsletter outlines the Canada Revenue Agency's technical opinion regarding the exclusion of interest amounts in relation to provincial income allocation and Part IV of the federal Income Tax Regulations. ...

Canada-Barbados Tax Agreement – Agreement between Competent Authorities regarding Article XVI In March 1989, the Competent Authorities for Canada and Barbados agreed to increase to $10,000 the amount of remuneration that a resident of one country can derive from employment in the other country without being taxed therein. ...

Schedule E – Acronyms and Abbreviations Previous page Next page Acronym Description CAP Core Audit Program CBSA Canada Border Services Agency CCTB Canada Child Tax Benefit CEO Chief Executive Officer CPP Canada Pension Plan CRA Canada Revenue Agency CSA Children’s Special Allowances DTC Disability Tax Credit EI Employment Insurance FTE Full-Time Equivalent GST Goods and Services Tax HST Harmonized Sales Tax IT Information Technology MAF Management Accountability Framework N/A Not applicable n/a Not available NCB National Child Benefit PA Program Activity SME Small and Medium Enterprise SR&ED Scientific Research and Experimental Development T1 Income Tax and Benefit Return for individuals T2 Corporation Income Tax Return T4 Statement of earnings and employer deductions TBS Treasury Board of Canada Secretariat TSO Tax Services Office UCCB Universal Child Care Benefit VDP Voluntary Disclosures Program Previous page Next page Date modified: 2007-11-01 ...

EDN28 – Becoming a Prescribed Person under the New Tobacco Stamping Regime March 2011 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... For information on how to become registered and how to order excise stamps, see Excise Duty Notice EDN 29, Tobacco Stamping Regime – Excise Stamp Order Process. ... Additional information The Excise Stamp Order Desk can be reached at the following address and numbers: Excise Stamp Order Desk Canada Revenue Agency Excise Duties and Taxes Division Strategic Policy and Program Improvement Unit 320 Queen Street, Tower A, 20th Floor Ottawa, ON K1A 0L5 Telephone: 1-866-330-3304 Fax: 613-954-2226 Email: Tobacco.stamp@cra.gc.ca All technical publications related to the Excise Act, 2001 and regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title “Excise Act, 2001 – Technical Information”. ...