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Current CRA website
Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...
Current CRA website
Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...
Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2007-2008 - Audited Financial Statements – Agency Activities
Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 11. ... The estimated costs for significant services provided without charge include: 2008 2007 (in thousands of dollars) Employer’s contribution to the health insurance plan and employee benefit plans – Treasury Board Secretariat (TBS) 154,143 158,610 Legal services – Justice Canada 50,761 46,800 Audit services – Office of the Auditor General of Canada 2,470 2,110 Workers’ compensation benefits – HRSDC 2,090 1,806 Payroll services – Public Works and Government Services Canada (PWGSC) 1,589 1,635 Accommodation – PWGSC [Footnote 1] – 225,335 211,053 436,296 [Footnote 1] Effective April 1, 2007, accommodations services are no longer received without charge from PWGSC. ...
Current CRA website
The Canada Revenue Agency to Begin Mediation with Public Service Alliance of Canada – Union of Taxation Employees in mid-April
The Canada Revenue Agency to Begin Mediation with Public Service Alliance of Canada – Union of Taxation Employees in mid-April From: Canada Revenue Agency Statement The Canada Revenue Agency (CRA) values the important role its employees play from across the country in delivering services to Canadians. ... The CRA respects the collective bargaining process and remains committed to pursuing meaningful negotiations with the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) with a view to conclude a new collective agreement that is both fair to employees and reasonable for Canadian taxpayers. ... Contacts Media Relations Canada Revenue Agency 613-948-8366 cra-arc.media@cra-arc.gc.ca- 30- Search for related information by keyword: Taxes | Canada Revenue Agency | Canada | general public | statements Page details Date modified: 2023-03-31 ...
Current CRA website
Reporting suspected tax or benefit cheating in Canada – Information to include
Reporting suspected tax or benefit cheating in Canada – Information to include From: Canada Revenue Agency 1. ... Key identifiers Include specific information about the subject (such as the business, charity, or person) of your lead, for example: full name of the suspected tax or benefit cheat / spouse’s name / address / birthdate / social insurance number / social media accounts business name / business address / business number any related businesses, shareholders, contractors, etc. description of the suspected tax or benefit cheat’s properties, vehicles, loans, mortgages, banking information, or personal expenditures Facts Describe what you know about the subject of your lead, with as many details as possible, including: why you believe this business, charity, or person is cheating dates or length of time the suspected cheating occurred whether anyone else was involved any lifestyle issues like lavish spending not in line with income level (include details of purchases such as where, when, how, how much) Supporting documents If you have supporting documents to complement the lead, send them by mail or by fax to the National Leads Centre. ...
Current CRA website
Line 25000 – Other payments deduction
Line 25000 – Other payments deduction Generally, you can deduct the amount from line 14700 of your return. This amount is the total of: Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Completing your tax return Enter the amount from line 14700 of your return on line 25000 if you did not enter an amount on line 14600. ... Enter this amount on line 25000 of your return. = 10 Forms and publications Income Tax Package Related topics Taxes when you retire or turn 65 years old Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Page details Date modified: 2025-01-21 ...
Technical Interpretation - External
28 September 2006 External T.I. 2006-0197841E5 F - Shareholders agreement & 256(1.4)
28 September 2006 External T.I. 2006-0197841E5 F- Shareholders agreement & 256(1.4) Unedited CRA Tags 256(1.4) Principal Issues: Whether subsection 256(1.4) applies because of a provision of a shareholder agreement? ... D possèdent chacun 25 % des actions ordinaires émises et en circulation du capital-actions de OPCO. 6. ... D et OPCO ont conclu une convention unanime entre actionnaires (" Convention ") au cours de l'année 2004, laquelle est toujours en vigueur. ...
Current CRA website
Example – Disposing of a principal residence partly used for earning income
He divides the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on John's sale agreement. ... He divides the rental portion of the expenses of the outlays and expenses relating to the sale between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $10,500 = $3,360 Land: (40%) x ($30,000 ÷ $150,000) x $10,500 = $840 John can now determine if he has a recapture of CCA or a terminal loss on the rented part of the building. ... He reports the sale of the rental property by entering $70,000 ($56,000 + $14,000) as the proceeds of disposition on line 13599, and $15,800 ($15,140 + $660) as the capital gain on line 13800. ...
Current CRA website
Telephone numbers – Canada Revenue Agency
To use this service, be ready to give: your social insurance number your day, month, and year of birth the total income you entered on line 150 of either your 2018 or 2017 tax return- Individual tax enquiries Phone: 1-800-959-8281 (Canada and United States) | Hours of service | Calls from outside Canada and the United States | Services offered by the individual tax enquiries line | My Account Personal Identification Number You now have the option of using a Personal Identification Number (PIN) when calling the Individual Tax and Benefits enquiries lines. ... Also call this number for information and assistance with our electronic services for benefit recipients such as the MyBenefits CRA mobile app.- Individual tax and Benefit enquiries – Territorial residents Phone: 1-866-426-1527 | Hours of service | Northern Service Centres Call this number for tax information for individuals living in the Territories. ... Payment arrangements- Income tax Phone: 1-888-863-8657 | Hours of service | My Account Call this number to discuss income tax payment arrangements with an agent.- Child and family benefits overpayments Phone: 1-888-863-8662 | Hours of service Call this number to discuss child and family benefits overpayments and make payment arrangements with an agent.- Business and self-employed Phone: 1-877-477-5068 for GST/HST debts | Hours of service Phone: 1-877-548-6016 for payroll tax debts | Hours of service Phone: 1-866-291-6346 for corporate income tax debts | Hours of service Call the applicable number to discuss your business debt and make payment arrangements with an agent.- Other payment arrangements Phone: 1-866-864-5823 | Hours of service Call this number to discuss payment arrangements for debts owing to Employment and Social Development Canada, such as; defaulted Canada student loans, employment insurance overpayments, employment programs overpayments and Canada Pension Plan overpayments. ...
GST/HST Ruling
20 June 2024 GST/HST Ruling 193029 - – […][Goods] and delivery services provided through […][the Platform]
STATEMENT OF FACTS We understand the following: 1. […] [The] ([…][merchant]) is operating […] in […][Canada]. 2. ... The relevant provisions of […][the Merchant Agreement] between [the] [merchant] and [the Platform] dated [mm/dd/yyyy] include: […]: […][The agreement is between the merchant and the Platform] […] […]: […][The merchant makes goods available on the Platform] […]: […][The Platform provides the merchant with access to delivery drivers and various services related to the merchant’s sale and delivery of goods. ... Finally, for use of its services, [the Platform] charges a service fee to the [merchant] […]. ...