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For more information, see Reason code 12 – Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (section 261.2) and Guide RC4033, General Application for GST/HST Rebates. ... For more information regarding self-assessment requirements and exceptions, see GST/HST Notice 266, Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province. ... This means that: you may need to charge, collect, and remit the GST/HST on your taxable supplies of property and services you make in Canada you may need to file GST/HST returns on a regular basis you may be able to claim input tax credits to recover the GST/HST paid or payable on your purchases and operating expenses For more information, see Find out if you have to register for a GST/HST account and Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents. ...

For matters pertaining to Canada Pension Plan or Employment Insurance disclosures, submit Form CPT139, Canada Pension Plan (CPP)/Employment Insurance (EI) – Authorizing or Cancelling a Representative. ... If it is determined that the five conditions to qualify for relief (paragraph 28) have been met, the taxpayer will be advised in writing of the following: the application has been accepted into the VDP (and for applications received on or after March 1, 2018, under which track – see paragraph 6), the taxation years eligible for VDP relief, the EDD, the disclosed information may be referred to another CRA program area, and the disclosed information will be sent to the appropriate area for processing the assessment or reassessment. ... All income tax technical publications are available on the CRA webpage Technical information – Income Tax. 69. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Footnote 1 Tax credits included on page 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable which takes into account the amount of tax credits carried back to the current tax year. ... For additional information please refer to the Guide T4012, T2 Corporation — Income Tax Guide. ...

In addition, the Finance and Administration Manual – Financial Administration and Resource Management Volumes, Financial Administration Control Framework 2004, CAS Transition to New Year, and the CAS Report Guide all contain information on CAS reports. ... With Release 4.6C, SAP R/3 introduced an additional option – a User Menu. ... The Integrated Finance & Material System Program Office of Public Works Government Services Canada, which provides SAP R/3 implementation and technical support to government departments, is supporting the use of the User Menu option, as a best practice in its current release. ...

You can do so by using the CRA – Service Feedback process. To find out how to submit service feedback, see 9. ... For more information on your rights and obligations as an individual in paying disputed personal tax amounts, see When you owe money – collections at the CRA. 08| You have the right to have the law applied consistently It is your right to have us apply the law consistently so everyone gets their entitlements and pays the right amount. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

(e.g. termination of employment, change in job functions, extended leave – where the leave period exceeds 60 consecutive days, transfer, on-loan). ... Access information from the eBCI platform, consultant / external (CRA Partner) users and generic accounts is not currently provided to supervisors/managers. ... Systems, Applications, and Products in Data Processing – Revenue Ledger SAP–RL Financial management system (RL) which holds program financial data for the provision of standardized external reporting in accordance with Treasury Board Accounting Standards and other financial reporting requirements. ...

Convenient – Service is available from your home and office anywhere in Canada well outside normal business hours, and on Saturdays. Easy-to-use – Questions guide you through the registration process. Helpful features such as pop-up messages are displayed when missing or incorrect information is entered. Secure – State-of-the-art encryption and security procedures allow you to follow steps that further protect your private information. ...

In the province of Quebec, the CRA offers the Income Tax Assistance – Volunteer Program in partnership with Revenu Québec. ... You have to volunteer with a community organization – if you need help finding one, a CRA coordinator can help match you up. ... Never miss another payment – sign up for direct deposit to have your payments deposited quickly and directly into your account. ...

Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... 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. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...

Dunn of Deloitte & Touche LLP, Toronto and Mr. Ron Durand of Stikeman Elliott LLP, Toronto. ... Treaty Forms Question In June 2009, the CRA released for public comment the following proposed prescribed declaration forms for applying treaty benefits to income paid to non-residents: Form NR301, “ Declaration of Benefits Under a Tax Treaty for a Non-Resident Taxpayer.” Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ...