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Position: Yes, if they fall within the requirements of subsections 230 (2) & (3) of the Regulations and are not one of the exceptions listed in subsection 230(7) of the Regulations. ...

Yours truly, Nerill Thomas-Wilkinson Acting Manager For Director Ontario Corporate Tax Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Lita Krantz, Assistant Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

8 November 2010 External T.I. 2010-0353711E5- Reassessment period to make a par. 128.1(8)(c) Unedited CRA Tags 152(3.1), (4)(b)(i) & (6)(f.2), Principal Issues: The time limit within which a taxpayer can request a reassessment of a prior year's return through a paragraph 128.1(8)(c) election Position: The reassessment needs to be made before the day that is three years after the end of the normal subsection 152(3.1) reassessment period. ...

That being said, as outlined in Chapter 2 of RC4120, Employers’ Guide – Filing the T4 Slip and Summary, an employer is not required to fill out a T4 slip for an individual if the remuneration paid during the year is less than $500. ...

The tax implications to qualified donees that return gifted property after March 21, 2011 are discussed in Guidance CG-016, Qualified donees – Consequences of returning donated property, which can be found on the CRA website (footnote 2). ...

Robin Maley Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Yours truly, Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Daryl Boychuk, Manager International Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...