Search - 哈尔滨到北京 公里数
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Current CRA website
Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate
If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. ...
Current CRA website
Consultation on the lowest return airfare requirement for the northern residents deductions
Please refer to Line 255 – Places located in prescribed zones for a list of the places located in the prescribed northern and intermediate zones. ...
Current CRA website
Annual program statistics
SR&ED claims Filed 20,464 Processed 20,079 Acceptance rates of SR&ED claims* 91% accepted as filed 6% accepted after modifications 4% denied * Numbers do not add up to 100% due to rounding Investment tax credits (ITCs) Claimed $3.8 billion Allowed $3.6 billion Service standards 94% of claims accepted as filed during workload selection were processed within 60 days 95% of refundable claims selected for service or review were processed within 180 days Percentage of total ITCs allowed by field of science Image description Bar chart indicating percentage of total investment tax cedits allowed by field of science. ...
Current CRA website
GST/HST Info Sheets
Government Entities GI-154 Prince Edward Island: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Prince Edward Island Government Entities GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax- Tour Packages GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Property GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax- Transportation Passes GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax- Freight Transportation Services GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax- Admissions GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax- Passenger Transportation Services GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax- Memberships GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax- Intangible Personal Property GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax- Services GI-134 Insurance- Appraisals of Damage Caused to Property GI-133 Application of the GST/HST to Lift Chairs GI-127 Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-126 Direct Selling Industry- The Alternate Collection Method for Independent Sales Contractors GI-125 Direct Selling Industry- The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing GI-123 Application of GST/HST to Residential Care Services Provided in Ontario GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI-119 Harmonized Sales Tax – Place of Supply of Specified Motor Vehicles Delivered and Registered in a Different Province GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-114 Application of GST/HST to Indian Individuals GI-113 Specially Designed Training to Assist Individuals with Autism GI-112 Specially Designed Training to Assist Individuals with a Disorder or Disability GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario GI-076 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Continuous Supplies and Budget Payment Arrangements GI-075 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Returns and Exchanges GI-074 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Rights GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ...
Current CRA website
What's new - Savings and pension plan administration
Registered Disability Savings Plans (RDSPs) 2025-04-07 The Canada Revenue Agency has published guidelines for Registered Disability Savings Plan (RDSP) issuers on how to request a waiver to pay more than the maximum payment for reasons of financial hardship. 2023-11-15 The Canada Revenue Agency has updated Information Circular IC99-1R4- Registered Disability Savings Plan, the Sample pro forma – Declaration of Trust, RDSP Bulletin 3R3 and Register an RDSP. ...
Current CRA website
Income Tax Information Circular
Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII – Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...
Current CRA website
Application of the GST/HST to Home Care Services
Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website
Registered disability savings plan
Think about that for a second – that's a 250% return on Jane's mom's investment in her daughter's future. ... Having an RDSP or taking money out of an RDSP has no impact on federal benefits such as the Child Tax Benefit, the Goods and Services / Harmonized Sales Tax Credit, Old Age Security and Employment Insurance. ...
Current CRA website
Newcomers and Canadian Taxes: the right information for the right start
Slide 4 Section 1 – Residency Did you leave another country to settle in Canada in 2016? ... Mail Send your completed form by mail – addresses can be found at cra.gc.ca/taxcentre Slide 17 In this section we will discuss the benefits and credits you can get as a resident of Canada. ...
Current CRA website
Income Tax Information Circular
Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII – Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...