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Form GST189: Rebate under reason code 25 Who can apply Calculate the rebate How to apply After you apply Who can apply On this page Eligibility Definitions Claim conditions Eligibility The rebate payable under reason code 25 may be available to you if you are: An investment plan or a segregated fund of an insurer that is not a selected listed financial institution (SLFI), such as a trust governed by an RRSP that is not an SLFI A provincial stratified investment plan that is an SLFI If you are an insurer that elects with your segregated fund to pay or credit the relevant part of the rebate directly to your segregated fund, use Reason code 26 – Election under subsection 261.31(3) by the segregated fund and insurer. ...

The competencies, knowledge, and experience required of directors on the Agency’s Board are detailed in section 8 of the Governance Manual – Board Competency Profiles. ...

It's not as easy as just showing up and talking to people – there's way more to it. ...

Balbir gathers his paperwork, slowly gets up, and places a hand on Parmjit’s head – a gesture of immense gratitude. ...

Community Volunteer Income Tax Program 2023 Year-End Survey Results On this page Free Tax Clinics Volunteer Survey Response rates Respondents by location Respondents by years of experience Satisfaction levels What we’re doing Free Tax Clinics Volunteer Survey This survey gives participating organizations and volunteers an opportunity to tell us about their experiences with the Community Volunteer Income Tax Program (CVITP) or the Income Tax Assistance – Volunteer Program (ITAVP) in Quebec. ...

Key questions for discussion On July 11, 2019, the Accessible Canada Act was enacted – formalizing the Government of Canada’s commitment to proactively identify, remove, and prevent barriers to accessibility wherever individuals interact with federal programs and services. ...

He may be able to deduct the remaining $500 ($10,000 − $9,500) on a future year’s income tax and benefit return. ...

Example Example – Registration threshold amount of accommodation platform operator exceeded on or after July 1, 2021 An accommodation platform operator that is not currently registered for the GST/HST operates an accommodation platform through which non-registered suppliers make supplies of accommodation to customers around the world, including taxable supplies of short-term accommodation in Canada. ...

Objection to an assessment or reassessment Proactive disclosure program How to contact us Compliance Bulletin No. 8 Over-contributions to an RPP Transfers from an RPP when the plan is underfunded at termination Prescribed information to register an education savings plan Requirements to provide information under section 231.2 of the Act How to contact us Compliance Bulletin No. 7 Registered disability savings plans Filing applications RPP Pensionable earnings from an employee profit sharing plan (EPSP) & PAs accrued under the associated employer-sponsored registered pension plan Making contributions and calculating and reporting pension adjustments for Specified Multi-Employer Plans when no benefit accrual occurs Penalties Contact Us Compliance Bulletin No. 6r1 Excess Qualifying Transfers in respect of Past Service Pension Adjustments (PSPAs) Penalties RRSP Project Tax-Free Savings Account Registered Disability Savings Plans How to Contact Us Compliance Bulletin No. 5 Primary Purpose Requirement Potential Tax Consequences Recent Federal Court of Appeal decisions Pension plan for Presidents of Jordan Financial Limited Pension plan for Presidents of 1346687 Ontario Inc. ...

Example – Instalment penalty and interest For 2025, John made instalment payments that were less than what he should have paid. ...