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Current CRA website

Types of refundable tax credits and other items

Related topics Disability supports deduction Medical expenses Line 45200 Refundable medical expense supplement on Canada.ca Canada workers benefit Line 45300 Working individuals and families who earn a lower income may be eligible for the Canada workers benefit (CWB), which is a refundable tax credit This tax credit includes: a basic amount a supplement for people with disabilities In order to receive the CWB, the individual must meet the following requirements: they or their eligible spouse earned the minimum employment income they were a resident of Canada throughout the year in question they were 19 or older on December 31 of the year in question (or lived with their eligible spouse or eligible dependant) An individual may be eligible for the disability supplement if they have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA The individual cannot claim the CWB if, during the year in question, they were in one of the following situations: they were a full-time student for more than 13 weeks, unless they had an eligible dependant at the end of the year they were confined to a prison or similar institution for 90 days or more during the year in question Tax tip The individual may have received the CWB through advance payments during the year. ...
Current CRA website

Sustainable Development Strategy 2007-2010

., June 2006; Sustainability Research Initiative- Survey on the views and values of Canadians on the issue of sustainability, James Hoggan and Associates and McAllister Opinion Research, February 2006; the Canadians' View on Future Canada-US Relations, IPSOS Reid Report, March 31, 2004; and What Do You Think, IPSO Reid / University of British Columbia Poll, September 2002. ...
Current CRA website

Chapter History S4-F3-C1, Price Adjustment Clauses

The former statement, “… such that the net number of shares reflects the adjusted FMV of the property transferred” has been revised so that the sentence now reads, “…such that the FMV of the shares reflects the adjusted FMV of the property transferred. ¶1.12 has been amended to remove the phrase “that governs a transaction” which formerly followed the words “that meets the conditions listed in ¶1.5 in an agreement”. ¶1.12 has also been amended to further clarify that a price adjustment clause cannot be used to retroactively satisfy the pro-rata requirement found in the definition of distribution in subsection 55(1). ...
Current CRA website

Coupons and Bottle Deposits

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...
Current CRA website

Rebate for Cooperative Housing

Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...
Current CRA website

Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. 1. ...
Current CRA website

Input Tax Credits Related to Dental Practices

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. ...
Current CRA website

Application of the GST/HST to Credit Card Surcharges

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. ...
Current CRA website

2009-2010 Selected Fiscal Year-End Procedures Audit

Current year estimates were based on data from five tax years (2000 to 2004) for all revenue streams, except for GST and Subledger- Miscellaneous, which was based on four years (2001 2004). ...
Current CRA website

Protection of Information: Memorandum of Understanding with the Royal Canadian Mounted Police

The “Confidentiality and Security of Information section of the MOU, clause 11, states that information received by the CRA from the RCMP “will be treated according to the security classification assigned to it”. ...

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