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Current CRA website
RC634 Monthly Beer Credit Claim Worksheet – April 1, 2025 to March 31, 2026
RC634 Monthly Beer Credit Claim Worksheet – April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc634-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 – Fillable PDF (rc634-fill-24e.pdf) 2023 – Fillable PDF (rc634-fill-23e.pdf) 2022 – Fillable PDF (rc634-fill-07-22e.pdf) 2022 – Fillable PDF (rc634-fill-22e.pdf) 2021 – Fillable PDF (rc634-fill-21e.pdf) 2020 – Fillable PDF (rc634-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc634-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 – Standard print PDF (rc634-24e.pdf) 2023 – Standard print PDF (rc634-23e.pdf) 2022 – Standard print PDF (rc634-07-22e.pdf) 2022 – Standard print PDF (rc634-22e.pdf) 2021 – Standard print PDF (rc634-21e.pdf) 2020 – Standard print PDF (rc634-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026
RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc633-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 – Fillable PDF (rc633-fill-24e.pdf) 2023 – Fillable PDF (rc633-fill-23e.pdf) 2022 – Fillable PDF (rc633-fill-07-22e.pdf) 2022 – Fillable PDF (rc633-fill-22e.pdf) 2021 – Fillable PDF (rc633-fill-21e.pdf) 2020 – Fillable PDF (rc633-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc633-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 – Standard print PDF (rc633-24e.pdf) 2023 – Standard print PDF (rc633-23e.pdf) 2022 – Standard print PDF (rc633-07-22e.pdf) 2022 – Standard print PDF (rc633-22e.pdf) 2021 – Standard print PDF (rc633-21e.pdf) 2020 – Standard print PDF (rc633-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
GST/HST Interpretation
11 July 2011 GST/HST Interpretation 122138 - Admissibilité du [...] [le Centre] au remboursement de 83% à titre d'exploitant d'établissement
[cité 1]. [...] 6) Les patients ne passent pas la nuit au Centre et le Centre n'offre pas de soins palliatifs. 7) Les notes complémentaires à la fin des états financiers du Centre pour l'année qui se termine le [jj/mm/aaaa] indiquent que la totalité des revenus du Centre [...] 8) Selon l'Entente [...] 9) Le Rapport de [...] ... Exploitant d'établissement Le paragraphe 259(1) définit un " exploitant d'établissement " comme étant un organisme de bienfaisance, une institution publique ou organisme à but non lucratif admissible, sauf une administration hospitalière, qui exploite un " établissement admissible ". ... Ainsi, si le Centre, à titre d'exploitant d'établissement, effectue des " fournitures connexes " ou des " fournitures de biens ou services médicaux à domicile ", il pourrait également avoir droit à ce remboursement. ...
GST/HST Ruling
11 April 2011 GST/HST Ruling 133908 - Tax Status of [...] Crackers
[The Product comes] in [...] flavours [...], and [...] in a [...]g box.. 2. The labelling of the Product [...]. 3. The [...] flavoured product is [...] 4. The Product's shape is [...]. 5. [...] [listing of the Product's ingredients] 6. [...] ...
GST/HST Ruling
11 June 2013 GST/HST Ruling 144979 - Tax status of [...] Snack Crackers
Product A is sold in [...]g multi-serving bags. [...]. 7. The contents of Product A are [...], with [...] packaged loosely in a bag. 8. ... The appearance of Product A is [...]. [...]. 11. Words such as [...] appear on the bag of Product A. 12. [...]. 13. ... Also, Product A is somewhat crunchy and [...] in texture like a traditional [...]. ...
Technical Interpretation - External
29 July 1998 External T.I. E9816275 - CEDOE, EXPLORATION & DEVELOPMENT EXPENSES
E9816275- CEDOE, EXPLORATION & DEVELOPMENT EXPENSES Unedited CRA Tags Rg 1204 CEDOE (d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... The total of Company X’s costs in respect of the gas is $800 ($100 + $300 + $400). Company X had purchased the gas from Company Y, and Y’s costs in respect of the gas were $600 ($450 + $50 + $100). ...
Technical Interpretation - External
29 July 1998 External T.I. 9816275 - CEDOE, EXPLORATION & DEVELOPMENT EXPENSES
29 July 1998 External T.I. 9816275- CEDOE, EXPLORATION & DEVELOPMENT EXPENSES Unedited CRA Tags Rg 1204 CEDOE (d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... The total of Company X’s costs in respect of the gas is $800 ($100 + $300 + $400). Company X had purchased the gas from Company Y, and Y’s costs in respect of the gas were $600 ($450 + $50 + $100). ...
Old website (cra-arc.gc.ca)
Prince Edward Island: Transition to the Harmonized Sales Tax Tour Packages
Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... Example 6 From Example 1, the registrant tour operator calculates the GST and the HST on the tour package as follows: Selling price for the tour package $2,200.00 GST ($302.50 × 5%) $15.13 14% HST ($412.50 × 14%) $57.75 15% HST ($330.00 × 15%) $49.50 Total $2,322.38 Consequently, the registrant tour operator would charge the non-resident visitor to Canada a total GST/HST amount of $122.38 ($15.13 + $57.75 + $49.50 = $ 122.38). ... Using the amounts provided in Example 1, the registrant tour operator determines that: the taxable percentage of the GST-taxable portion of the tour package is 32.5% ($650 ÷ $2,000 = 32.5%) and the consideration for the GST-taxable portion is $715 ($2,200 × 32.5% = $715); and the taxable percentage of the 15% HST-taxable portion of the tour package is 15% ($300 ÷ $2,000 = 15.0%) and the consideration for the 15% HST taxable portion is $715 ($2,200 × 15% = $330.00). ...
Technical Interpretation - External
17 September 1993 External T.I. 9323300 - Non-résidents — Revenu gagné au Canada
17 September 1993 External T.I. 9323300- Non-résidents — Revenu gagné au Canada Unedited CRA Tags 214(13)(c), ITR 802, 805 Question 36 Non-résidents — revenu gagné au Canada Lorsqu'un non-résident exploitant une entreprise au Canada reçoit des montants visés à la Partie XIII, il y a risque d'assujettissement aux impôts de la Parties I, XIII et XIV. ... Une des étapes de la méthodologie d'interprétation fondée sur la règle moderne développée prévoit entre autres que: "Si, malgré que les termes soient clairs et non ambigus dans leur sens grammatical ordinaire, il existe des incohérences à l'intérieur même de la loi, ou entre celle-ci et des lois in part materia ou le droit en général, il faudra conférer aux termes un sens inhabituel qui fera disparaître les incohérences, à condition qu'ils puissent raisonnablement recevoir ce sens. ...
Administrative Letter
8 April 1992 Administrative Letter 920302A F - Whether Sale Redeems & Acquires Includes a Deemed Disposition
8 April 1992 Administrative Letter 920302A F- Whether Sale Redeems & Acquires Includes a Deemed Disposition Unedited CRA Tags ITR 230(2), ITR 230(3) April 8, 1992 W.S. Hume Business and General Director Division Assessment of Returns Directorate Bill Guglich (613) 957-2102 920302 Subject: T5008 Security Transactions Reporting This is in reply to your memorandum of January 24, 1991 wherein you request our views whether Regulations 230(2) and (3) require the reporting of deemed dispositions. ...