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ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

For more information, see " Making additional CPP contributions " on page 33. ... If you are using EFILE (see " Filing your return " on page 7) show them to your EFILE service provider. ...

ARCHIVED – Mandatory Internet Filing for T2 Corporation Tax Returns Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Internet filing offers the following distinct advantages: convenience- file from the office or from home- the Corporation Internet Filing service is available 21 hours a day, Monday to Saturday, and 20 hours on Sunday. traditional delivery expenses and delays are eliminated with internet filing. immediate acknowledgement of filing- no more guessing as to whether your return has been received. sustainable development – reduces paper consumption and storage requirements. 4. ... If a paper T2 return is filed and processed, and it is determined that the return should have been internet filed, a penalty will be assessed as follows: For Taxation Years Ending*: Penalty (per return) in 2011 $ 250 in 2012 $ 500 after 2012 $1,000 *There will not be any penalty for taxation years ending in 2010. 12. ...

ARCHIVED – Employee Stock Options Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ... In 2008, John's marginal tax rate is 40% and has no taxable capital gains that would enable him to benefit from any allowable capital losses. 2008 Tax Implications under the Current Rules: Deferred stock option benefit brought into income $14,000 Less: Stock option deduction $7,000 Taxable portion of stock option benefit (employment income) $ 7,000 Taxes on employment income $ 2,800 Allowable Capital Loss Proceeds Adjusted cost base ($14,000 + $1,000) Capital loss Allowable capital loss $750 ($15,000) $14,250) ($7,125) 2008 Tax Implications under the Proposed Rules: Deferred stock option benefit $14,000 Offsetting deduction ($14,000) Taxes on employment income 0 New taxable capital gain $7,000 50% of lesser of a) stock option benefit of $14,000, or b) capital loss of $14,250 Allowable Capital Loss Proceeds $750 Adjusted cost base ($14,000 + $1,000) ($15,000) Capital loss ($14,250) Allowable capital loss ($7,125) ($7,125) Allowable capital loss for the year ($125) Special tax equal to proceeds of disposition of optioned shares $750 12. ...

ARCHIVED- Proposal – Registration of Tax Preparers Program (RTPP) We have archived this page and will not be updating it. ... Table of contents Message from the Minister Invitation for comments on the proposal – Registration of Tax Preparers Program Executive summary Tax preparers in Canada Registration of Tax Preparers Program – Addressing recurring errors Registration of Tax Preparers Program – The registration process Registration of Tax Preparers Program – A strategic compliance approach Registration of Tax Preparers Program – Enhanced services Registration of Tax Preparers Program – Reduction of red tape Appendix A – Examples of registration programs in other countries Kerry-Lynne D. ... Registration of Tax Preparers Program – Addressing recurring errors Approximately 70% of individuals and business taxpayers use tax preparers. ...

For details, see " Which tax package should you use?" on page 6. ... For 1997, the deadline for filing it is the same as for your 1997 tax return (see " What date is your 1997 return due? ...

See " Authorizing your representative " below. In person- If you visit us, we will ask you for one piece of signed identification with your picture. ... " (see above) we will charge you a late-filing penalty. We will also charge you interest. For more information, see " When will we pay or charge interest? ...

The Budget also mentions the ecoENERGY Retrofit – Homes grant. What is it and how can I obtain more information? ... The Budget also mentions the ecoENERGY Retrofit – Homes grant. What is it and how can I obtain more information? The ecoENERGY Retrofit – Homes grant is administered by Natural Resources Canada. ...