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Box 15 – Foreign income See line 121 to know how to report this amount on your return. Box 16 – Foreign tax paid This amount is used to calculate your foreign tax credit. ... Box 19 – Accrued income: Annuities This amount is the earnings part of a general annuity. ...

Frequently Asked Questions – Tax Implications of Phoenix payroll issues The government is committed to resolving all pay issues as quickly as possible. ... For details on how to avoid tax implications or government benefit and credit implications in the event that you were overpaid by Phoenix, visit the Phoenix website or contact 1-855-686-4729 (7:00 am – 9:00 pm EST). For CRA telephone support, please call 1-888-556-5083 (9:00 am – 5:00 pm EST). ...

If you are uncertain as to whether a supply is made in a participating province, 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. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in New Brunswick or Newfoundland and Labrador if ownership and possession of the property transfer to the purchaser after June 2016. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick, or GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador. ...

Information for Canadian Small Businesses: Online services – For more information On this page… Online services My Account Handling business taxes online Receiving your CRA mail online Authorizing the withdrawal of a pre-determined amount from your bank account MyCRA – Mobile app Electronic payments For more information What if you need help? ... Step 1 – Talk to us first If you are not satisfied with the service you received, you can file a service complaint. ... Step 2 – Contact the CRA Service Complaints Program The CRA Service Complaints Program is for individuals and businesses. ...

In 2014, we sent out 26 reminder letters (including 23 for political activities – see Audit screening process for more information). ... Transparency – reporting We have just completed the first full year of annual return (T3010) reporting with the new political activities schedule (Schedule 7). ... Audit findings – political activities Many of the audits are ongoing. ...

If you are uncertain as to whether a supply is made in a participating province, 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. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership and possession of the property transfer to the purchaser after September 2016. ... Transitional rules – HST at 14% The HST at 14% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership or possession of the property transfers to the purchaser before October 2016. ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services GST/HST Info Sheet GI-140 February 2013 The Government of Prince Edward Island has proposed a harmonized sales tax (HST) that would come into effect on April 1, 2013. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for passenger transportation services The following illustrates the transitional rules for passenger transportation services performed during the period that includes July 1, 2010. Appendix B – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Transitional rules are required to determine which tax rate – the existing HST rate of 13% or the new HST rate of 15% – applies to transactions that straddle the July 1, 2016 implementation date. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulleting B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. ... For more information on the HST rate change in respect of real property in New Brunswick and Newfoundland and Labrador, refer to the following publications: GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick; GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador; GST/HST Info Sheet GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders; GST/HST Info Sheet GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing; GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate. ...

Transitional rules are required to determine which tax rate – the existing HST rate of 14% or the new HST rate of 15% – applies to transactions that straddle the October 1, 2016, implementation date. ... If you are uncertain as to whether a supply is made in a participating province, 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. ... TABLE 1 – New quick method remittance rates for GST/HST registrants with a permanent establishment in Prince Edward Island GST/HST registrants Supplies made in a non-participating province Supplies made in Ontario Supplies made in Nova Scotia, New Brunswick, Newfoundland and Labrador or Prince Edward Island Mainly purchase goods for resale 0.0%* (credit 4.0%)* 3.3% 5.0% Mainly provide services 1.4% 8.4% 10.0% * Businesses that use the 0% remittance rate for eligible sales are entitled to a credit on those sales as they generally pay HST at 15% on their inputs but collect 5% GST on those sales. ...