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Note that IT-90, paragraph 1, states that "[a] partnership is not a person, nor is it deemed to be within the meaning of the Act [the Income Tax Act] ". ...

Receipts – Attach Form T1014 to your paper return. If you are filing electronically, keep all your documents in case we ask to see them. ...

File your tax return – You (and your spouse or common law partner) should file your 2014 tax return(s) as soon as possible. ...

[variance analysis for 2012-2013] An explanation of variances between planned and actuals of +/- 5% by program can be found in the table below. ...

Discussions were very constructive — many participants acknowledged our progress on reducing red tape and provided helpful feedback on what they felt should be our new priorities. ...

Revenue Processing – Repayment of Canada Dental Benefit Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 Be sure to include: The reason for returning the cheque ("not entitled" or "overpayment") Your Social Insurance Number (SIN) If you cannot pay in full The CRA does not charge interest on Canada Dental Benefit debts. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-420R3 DATE: March 30, 1992 SUBJECT: INCOME TAX ACT Non-Residents- Income Earned in Canada REFERENCE: Sections 3 & 115 (also sections 4, 115.1 and 253, subsection 2(3) and the definition of "taxable Canadian property" in subsection 248(1) of the Act, and sections 805 and 7400 of the Regulations) Application This bulletin cancels and replaces Interpretation Bulletin IT-420R2 dated March 14, 1985. ...

Volunteers from community organizations across Canada help eligible people do their taxes for free through the CRA’s CVITP or through Revenue Quebec’s Income Tax Assistance – Volunteer Program (ITAVP). ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...