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Technical Interpretation - External
4 May 2021 External T.I. 2020-0853361E5 F - Frais d'asepsie / asepsis fees
Position Adoptée: Non, mais ils peuvent donner droit à un crédit d'impôt pour frais médicaux selon les circonstances. / No, but they may qualify for a medical expense credit depending on the circumstances. ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l’impôt sur le revenu, L.R.C. 1985, ch. 1 (5e suppl.) (« Loi »). ... Toutefois, de tels frais pourraient, à certaines conditions, donner droit à un crédit d’impôt pour frais médicaux (« CIFM »). ...
Technical Interpretation - External
10 May 2012 External T.I. 2012-0440731E5 F - Employer-provided gifts & Awards
10 May 2012 External T.I. 2012-0440731E5 F- Employer-provided gifts & Awards Unedited CRA Tags 6(1)(a) Principales Questions: Whether an employee recognition program falls within the gifts and awards policy where employees receive points which can be accumulated and redeemed for one or more services chosen from a catalogue containing 40 services. ... XXXXXXXXXX 2012-044073 Sylvie Labarre, CA Le 10 mai 2012 Madame, Objet: Récompenses La présente est en réponse à votre courriel du 20 mars 2012 dans lequel vous nous demandez si la politique de l’Agence du revenu du Canada (« ARC ») sur les cadeaux et récompenses à un employé s’appliquerait dans la situation hypothétique suivante. ... Nos commentaires Sous réserve de certaines exceptions, l’alinéa 6(1)a) de la Loi de l’impôt sur le revenu (ci-après la « Loi ») prévoit que la valeur d’un avantage reçu par un employé ou dont il a joui au cours de l’année au titre, dans l’occupation ou en vertu d’une charge ou d’un emploi doit être ajoutée à son revenu d’emploi. ...
Current CRA website
Request for tax deductions, CPP and EI information if you remit late – PD1114
Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Request for tax deductions, CPP and EI information if you remit late – PD1114 On this page What is a PD1114 How to respond to a PD1114 request What happens if you do not respond What is a PD1114 The PD1114 is sent to you when a CPP, EI or income tax remittance is expected but not received. How to respond to a PD1114 request You must respond to the PD1114 request and provide an explanation: if a remittance has been made but not received by the Canada Revenue Agency the reason for not remitting a payment You can send your response by: using the online services at CRA sign-in services and select " Respond to notices "; fax at the number or by mail to the address provided on the PD1114 (using the Remittance breakdown form); phone at 1-800-959-5525. ...
Technical Interpretation - External
18 October 2012 External T.I. 2012-0436181E5 - Part IV Tax / Denied Dividend Refund
In the Particular Taxation Year, Bco earns investment income of approximately $ XXXXXXXXXX. 4. ... You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...
Technical Interpretation - External
7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD
Position Adoptée: Il s'agit d'une allocation. / The amount would be an allowance. ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... Ces reçus sont jugés nécessaires pour garantir que les dépenses personnelles admissibles qui sont remboursées sont correctement comptabilisées et que le système est équitable pour tous les Canadiens, malgré les coûts comptables supplémentaires qui peuvent s'ensuivre. » Par ailleurs, le terme « allocation » n'est pas défini dans la Loi. ...
Old website (cra-arc.gc.ca)
Dual tax rates – Example 1
Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2016 from its permanent establishment in Saskatchewan. ... Corp X calculates its Saskatchewan rate tax payable as follows: Taxable income $90,000 Minus: Amount taxed at lower rate (least of lines 400, 405, 410, and 427 from the T2 return in the small business deduction calculation) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Saskatchewan tax payable: Taxes payable at the lower rate: $78,000 × 2% $1,560 Plus: Taxes payable at the higher rate: $12,000 × 12% + 1,440 Saskatchewan tax payable = $3,000 Forms and publications T2 Corporation Income Tax Return Date modified: 2017-04-20 ...
Archived CRA website
ARCHIVED — T2203A Forward Averaging Supplement for 1997 - Multiple Jurisdictions
ARCHIVED — T2203A Forward Averaging Supplement for 1997- Multiple Jurisdictions Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 1996 – Standard print PDF (t2203a-96e.pdf) 1995 – Standard print PDF (t2203a-95e.pdf) 1994 – Standard print PDF (t2203a-94e.pdf) 1993 – Standard print PDF (t2203a-93e.pdf) 1992 – Standard print PDF (t2203a-92e.pdf) 1991 – Standard print PDF (t2203a-91e.pdf) 1990 – Standard print PDF (t2203a-90e.pdf) 1986 – Standard print PDF (t2203a-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Archived CRA website
ARCHIVED — T1033-WS Worksheet for Calculating 2003 Instalment Payments
ARCHIVED — T1033-WS Worksheet for Calculating 2003 Instalment Payments Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2003 – Standard print PDF (t1033-ws-03e.pdf) 2001 – Standard print PDF (t1033-ws-01e.pdf) 2000 – Standard print PDF (t1033-ws-00e.pdf) 1998 – Standard print PDF (t1033-ws-98e.pdf) 1997 – Standard print PDF (t1033-ws-97e.pdf) 1996 – Standard print PDF (t1033-ws-96e.pdf) 1995 – Standard print PDF (t1033-ws-95e.pdf) 1994 – Standard print PDF (t1033-ws-94e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
GST/HST Ruling
27 October 2021 GST/HST Ruling 209595 - – […][Whether a] band-empowered entity
Amended section […] of By-Law […] states, […][that the Board of Directors manages the Organization. ... Section […] of By-Law […] states, in part, […][how a vacancy is filled between AGMs]. 15. Amended section […] of By-Law […] states, in part, […][the composition of the Executive Committee]. 16. ...
Current CRA website
Statement of account and payment on existing balance remittance voucher – PD7D(X)
Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and payment on existing balance remittance voucher – PD7D(X) On this page What is a PD7D(X) How often is a PD7D(X) sent What to do if you received a PD7D(X) What is a PD7D(X) The PD7D(X) is a notice that is generated as per your request when there is an existing balance owing. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...