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Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2006 : Index

Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Date modified: 2007-01-02 ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2006 : Index

Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Date modified: 2007-01-02 ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2010 : Index

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2011-01-05 ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2011 : Index

Please send your comments and suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2012-01-04 ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2008 : Index

Please send your comments and suggestions on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Date modified: 2009-01-06 ...
Old website (cra-arc.gc.ca)

Canada Revenue Agency 2015-16 Departmental Performance Report

This Agency Sustainable Development Strategy presents the results for Theme IV Shrinking the Environmental Footprint- Beginning with Government. ...
Current CRA website

Consulting with Canadians on the Voluntary Disclosures Program

We are asking you when should the VDP apply? Should it apply only to those who knowingly choose to not pay their taxes or also to those who make mistakes on their returns? ...
Current CRA website

4.1.3 Ferment-On-Premises Registrants

Restrictions imposed on a ferment-on-premises registrant Prohibition ferment-on-premises facilities ss 62(1) and s 65 6. ...
Current CRA website

Coupons and Bottle Deposits

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...
Current CRA website

Partnerships - Application of subsection 272.1(1) of the Excise Tax Act

Date of Issue: August 9, 2004 Subject: Partnerships Application of subsection 272.1(1) of the Excise Tax Act Legislative Reference: Subsection 272.1(1) of the Excise Tax Act (the Act) National Coding System File Number: 11635-8 Effective Date: April 24, 1996 Issue and decision The issue is the interpretation of the phrase “anything done by a person as a member of a partnership” in subsection 272.1(1) of the Excise Tax Act (the Act). ...

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