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Business video gallery Videos Title Description Series Dental Care Measures Act – T4 and T4A Updates The Dental Care Measures Act. ... August 8, 2019 |none| Payment on Filing (PoF) – CRA’s new policy to assist employers in meeting their remittance obligations This webinar provides information to employers, trustees, or payers of other amounts related to employment about the Payment on Filing (PoF) policy. ...

More help for filing your tax return Take our free online course to learn about personal income taxes in Canada Get ready to do your taxes Determine if you live on Indigenous government lands Questions and answers about filing your taxes Tax tip: Information for Indigenous peoples Factsheet: Indigenous Peoples Webinar – Indigenous peoples: get your benefits and credits COVID-19 related benefits COVID-19 benefits provided temporary income support to individuals who were directly affected by the pandemic and are generally taxable. ... Common guides For individuals: Income Tax Package- Guide, return and schedules For employers: Employer's Guide – Filing the T4 Slip and Summary Payments to First Nations workers Indian Act Exemption for Employment Income Guidelines For self-employed individuals: Small businesses and self-employed income Personal income tax for self-employed individuals Common forms Employment income: TD1 Personal tax Credits Return TD1-IN Determination of Exemption of an Indian's employment income GST returns: GST499-1 First Nations Tax (FNT) Schedule- Canada.ca GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)- Canada.ca CPP: CPT124 Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act For all products, refer to: Forms and publications Upcoming learning events View and register for upcoming national outreach events Resources Outreach materials to print and share Page details Date modified: 2025-02-20 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Proposed section 192.1 states that if a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section, referred to as the purchase agreement) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply: the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit the consideration for the other supply is deemed to be equal to the amount determined by the formula: A – B Where A is the consideration for the other supply as otherwise determined for GST/HST purposes B is: (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply that is solely attributable to the reimbursement of the deposit paid under the purchase agreement (ii) in any other case, zero Proposed section 192.1 applies in respect of any supply by way of assignment of an agreement of purchase and sale if the supply is made after May 6, 2022. ...

For more information on how to complete the NR4 return, see Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. ... If so you have to complete the remittance part (Part 2) of Form NR76, Non-Resident Tax – Statement of Account, and send it with the tax to: Sudbury Tax Centre Canada Revenue Agency Post Office Box 20000, Station A Sudbury ON P3A 5C1 Alternatively, you can make the payment to your chartered bank by the 15th day following the month in which the tax was withheld. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate. ...

As a result, the company charges HST at 13% on $50 (25% × $200); and HST at 15% on $150 (75% × $200). ...

Under the Proposals, the following will be Excluded Amounts from split income: For adult individuals – amounts received from an excluded business ("Excluded Business"): Excluded Business: amounts derived from a Related Business where the individual was actively engaged on a regular, continuous and substantial basis ("Actively Engaged") in the activities of the business in the taxation year or in any five prior taxation years of the individual. ... For any individual – taxable capital gains realized on death or from the disposition of qualified farm or fishing property and qualified small business corporation shares. ... Example 12: Retired Shareholders Facts Spouse A and Spouse B own respectively 95 % and 5% of all the issued and outstanding shares of Investco. ...

Minister of National Revenue Foreword from the Chair As I reflect on the development of this year’s Corporate Business Plan, I am struck by how much of the Canada Revenue Agency’s (CRA) Board of Management’s (the Board) thinking, conversations, and work was defined by a single concept – balance. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...

We are asking you – when should the VDP apply? Should it apply only to those who knowingly choose to not pay their taxes or also to those who make mistakes on their returns? ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...