Search - 司法拍卖网 人民法院

Disability Tax Credit – Nurse Practitioners Individuals who have a severe and prolonged impairment in physical or mental functions may be eligible for the Disability Tax Credit (DTC). ...

Reminder – File and pay by the tax-filing deadline to avoid interest and penalties Most Canadian income tax and benefit returns for 2016 are due on April 30, 2017. ...

Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before Overview What you should know before How to file How to amend 2. ... For more information about loss restriction events, see "Loss trading – Rules for trusts" in Guide T4013, T3 Trust Guide. ...

Line 398 – Home accessibility expenses On this page Are you eligible? ... Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page COMPLIANCE OVERVIEW Maintaining the integrity of Canada's tax system Canada's tax system is based on voluntary compliance and self-assessment. ... Voluntary Disclosure Program (VDP) Increased submissions by taxpayers voluntarily reporting income – suggesting a reduction in non-compliance. ...

Charities and giving – A to Z index Atopics for charities and giving Btopics for charities and giving Ctopics for charities and giving Dtopics for charities and giving Etopics for charities and giving Ftopics for charities and giving Gtopics for charities and giving Htopics for charities and giving Itopics for charities and giving ZJtopics for charities and giving Ktopics for charities and giving Ltopics for charities and giving Mtopics for charities and giving Ntopics for charities and giving Otopics for charities and giving Ptopics for charities and giving Qtopics for charities and giving Rtopics for charities and giving Stopics for charities and giving Ttopics for charities and giving Utopics for charities and giving Vtopics for charities and giving Wtopics for charities and giving Xtopics for charities and giving Ytopics for charities and giving Ztopics for charities and giving A Aboriginal: Benefits to aboriginal peoples of Canada, CPS-012 Criteria for registration Municipal or public bodies performing a function of government in Canada About the Charities Directorate: Contact the Charities Directorate DG's Corner Our Service Standards Report on the charities program Who we are Accountability, political activities Accumulation: Accumulation of property (funds), requesting permission Accumulation of Property by a Public Foundation, CPC-005 Activities: Business activities Charitable activities Fundraising activities Lotteries, bingos, charity casinos, etc. ... (recorded webinar) Bylaws, changing C Calculation, disbursement quota Canada Not-for-profit Corporations Act (NFP Act) Canadian amateur athletic associations (see Registered Canadian amateur athletic association (RCAAA)) Caselaw, CSP-C08 Cause-related marketing Cemeteries, CSP-R17 Changes: Amalgamations, mergers, and consolidations Changing activities Changing address, phone number, and contact person Changing authorized representative Changing bylaws Changing director, trustee, or like official Changing legal name Changing legal status Changing purposes (objects) Changes requiring approval (see Making requests that require approval) Charitable activities Charitable activities outside Canada Charitable and political activities Charitable organization (see Types of registered charities (designations)) Charitable organizations outside Canada: Foreign charities that have received a gift from Her Majesty in right of Canada Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023) Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) Foreign charities: Requirements for qualified donee status (CPC-030) (archived) Charitable purposes (see Purposes) Charitable purposes and activities Charitable remainder trust, CSP-C02 Charities Connection (see Newsletters for charities) Charities Listings (see List of charities) Charities Program Updates (see DG's Corner) Checklists for charities: Activities, checklist Basic guidelines, checklist Books and records, checklist Changes, checklist GST/HST, checklist Legal status, checklist Receipting, checklist Spending requirement, checklist T3010 – how to avoid common mistakes, checklist Terrorism, checklist Claiming charitable tax credits: Charitable donation tax credit calculator Charitable donation tax credit rates How are gifts claimed for deceased individuals? ... E Ecological, CSP-E05 Education: Advancement of education, CSP-E01 Publishing a Magazine, CPC-027 School Associations, CSP-S09 School Councils, CPS-013 Educational resources for charities and donors: Checklists Electronic mailing lists (EML) External resources for charities Newsletters Resources for charities about political activities Small and Rural Charities Initiative (SARC) Toolbox for directors, officers, and volunteers Videos and recorded webinars Electronic books and records (see Books and records) Eligible donee, CSP-E09 Employee charity trust, CSP-E07 Engaging in allowable activities (checklist) Environment, CSP-E08 Ethnocultural: Applicants Assisting Ethnocultural Communities, CPS-023 Ethnocultural groups, CG-003 Excess corporate holdings: Excess corporate holdings regime for private foundations, T2082 Excess corporate holdings worksheet for private foundations, T2081 Excesses, disbursement quota Expenditures, revenue and F Factors that will prevent an organization from being registered Fair market value: Deemed fair market value rule Determining fair market value of gifts in kind (non-cash gifts) Fair Market Value of Donated Item and Taxes, CPC-006 Fairness, CSP-F15 Federal Budget (see Budget 2014) Festival: Festival, CSP-F03 Festivals and the Promotion of Tourism, CPS-005 Filing the T3010 information return Financial statements: Financial statements Financial statements and books and records (recorded webinar)  Financial statements, samples Fiscal period-end, requesting a change Foreign activities: Activities outside Canada (recorded webinar) Avoiding terrorist abuse (Checklist) Canadian Registered Charities Carrying Out Activities Outside Canada Charitable activities outside Canada Charities in the International Context Foreign charities: Foreign charities that have received a gift from Her Majesty in right of Canada Foreign charities that have received a gift from Her Majesty in right of Canada: Summary of recent legislative changes Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada (CG-023) Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived) Foreign charities: Requirements for qualified donee status (CPC-030) (archived) Forms and publications for charities Fraud: Fraud, CSP-F12 How can I donate wisely and avoid fraud? ...

Objections – Gifting tax shelter arrangements Donations through a gifting tax shelter arrangement may involve cash payments and the acquisition of in-kind property. ...

Place of supply – General rules for IPP with unlimited use Use the following rules to determine the GST/HST rate for the supply of intangible personal property (IPP) that can be used in more than one province if there are no limits to where the IPP can be used or there are limits, but the extent of the limits cannot be determined. ...

Transfer of education credits – effect on the family tax cut Notice to the reader This measure has received Royal Assent. ...

Notice to the Transportation Sector and Commodity Tax Practitioners – Request For Consultation on the Administration of the Excise Tax Exemption for Diesel Fuel Used in the Generation of Electricity Relating to Hotel Services on Vehicles ETSL73 March 2010 The purpose of this notice is to solicit input on ways to simplify the application of the excise tax exemption for diesel fuel used in the generation of electricity for hotel services on vehicles. ...