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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). ...