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Part XIII – Tax on income from Canada of non-resident persons As discussed above, when a trust acquires a non-qualified investment, the fair market value of the non-qualified investment at the time it was acquired by the trust is included in computing the income of the taxpayer who is the annuitant under the plan. ...

This approach is acceptable as long as there are no particular events that would warrant a complete AVR – such as a termination, retirement, or death of a plan member. ...

Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ...

. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

Tax Preparation Clinics- PETERBOROUGH ON Name & Address Types Returns prepared Languages Clientele Activity Haven 180 Barnardo Avenue K9H 5V3 Walk-ins Current year and prior year returns English General Public Canadian Legion 1550 Lansdowne Street West K9J 2A2 Walk-ins Current year and prior year returns English General Public Cephas Church 220 Goodfellow Road K9J 5X3 Walk-ins Current year and prior year returns English General Public Friends Peterborough 283 George Street North K9J 3H3 Walk-ins Current year and prior year returns English General Public Mark Street Church 90 Hunter Street East K9H 1G5 Walk-ins Current year and prior year returns English General Public One Roof Community Centre 99 Brock Street K9H 2P2 Walk-ins Current year and prior year returns English General Public Peterborough Library 345 Aylmer Street K9H 3V7 Walk-ins Current year and prior year returns English General Public Salvation Army Tax Clinic 219 Simcoe Street K9H 2H6 By appointments Current year and last year returns English General Public St. ...

The former statement, “… such that the net number of shares reflects the adjusted FMV of the property transferred” has been revised so that the sentence now reads, “…such that the FMV of the shares reflects the adjusted FMV of the property transferred. ¶1.12 has been amended to remove the phrase “that governs a transaction” which formerly followed the words “that meets the conditions listed in ¶1.5 in an agreement”. ¶1.12 has also been amended to further clarify that a price adjustment clause cannot be used to retroactively satisfy the pro-rata requirement found in the definition of distribution in subsection 55(1). ...

The deemed proceeds of disposition under paragraph 20(1)(a) are then calculated as follows: 20(1) Capital cost $100 (ITAR) Proceeds of disposition as otherwise determined $115 less: FMV on Valuation Day 105 10 Deemed proceeds $110 less: Capital cost 100 Capital gain $ 10 The donor therefore is subject to tax on the recapture of CCA of $25 and on $1.50 (the taxable capital gain of $7.50 less the $6 capital gains deduction). 20(1)(b)(i) (ITAR) The donee is deemed to acquire the depreciable property at a capital cost of $110 for all purposes of the Act except where paragraph 13(7)(e) applies. 13(7)(e)(i) In such a case the donee's capital cost for purposes of paragraphs 8(1)(j) and (p), sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), will be $101.50 determined as follows Capital cost to donor immediately before the transfer $100.00 Plus: 3/4 of the donor's proceeds of disposition $110 less:- the donor's capital cost immediately before the transfer $100- 4/3 of the donor's capital gains deduction (4/3 x $6) 8 3/4 x 2 108 1.50 Donee's capital cost $101.50 5. ...

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Maybe you should have filed a return for a previous year (see " Do you have to file a return? ...