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GI-190 New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

GI-191 New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

GI-189 New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

T5006 – Registered Labour-Sponsored Venture Capital Corporation A registered labour-sponsored venture capital corporation has to file the T5006 information return and complete and distribute the T5006 slips when individuals (other than trusts), or trusts governed by registered retirement savings plans or tax-free savings accounts, have acquired or irrevocably subscribed and paid for Class A shares of its capital stock. ...

Box 20 – Cost or book value Enter the cost or book value, in dollars only, of the securities involved. ...

Foreign spin-offs – Extension under the taxpayer relief provisions The Income Tax Regulations extend the application of the taxpayer relief provisions to the election that allows a tax deferral of eligible distributions of foreign spin-off shares. ...

Pooled Registered Pension Plan (PRPP) – information for individuals A PRPP is a retirement savings option for individuals, including self-employed individuals. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Assets and Liabilities as at March 31 (in thousands of dollars) 2008 2007 ADMINISTERED ASSETS Cash on hand 5,472,607 3,449,847 Amounts receivable from taxpayers (net of allowance for doubtful accounts of $8,612,494 in 2008 and $6,392,320 in 2007) (Note 3) 64,527,046 65,197,183 TOTAL ASSETS 69,999,653 68,647,030 ADMINISTERED LIABILITIES Amounts payable to taxpayers (Note 4) 48,997,229 41,353,461 Amounts payable to provinces (Note 5) 322,097 415,078 Deposit accounts (Note 6) 103,068 56,927 49,422,394 41,825,466 Net amount due to the Consolidated Revenue Fund on behalf of the Government of Canada and others (Note 7) 20,577,259 26,821,564 TOTAL LIABILITIES 69,999,653 68,647,030 Contingent liabilities (Note 8) The accompanying notes are an integral part of these financial statements. ...

Authorizing a representative – Overview Overview Before you authorize a representative How to authorize a representative After you authorize your representative Cancel your representative What is a representative? ...

When you owe money – collections at the CRA Services and information Debts the Canada Revenue Agency collects The CRA collects amounts owed for tax programs and other government programs If you want to pay in full Pay your debt now to avoid interest and other financial and legal consequences If you cannot pay in full now Make a payment arrangement, and get information about taxpayer relief provisions or financial hardship provisions If you refuse to pay or to cooperate with the Canada Revenue Agency If you do not pay your debt in full and on time, the CRA can use a variety of tools to recover the money you owe Contact the Canada Revenue Agency about your debt Speak with a collections agent about your debt, and find out more information about the CRA’s collections policies Date modified: 2016-08-31 ...