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" For detailed information on electing under section 217, including the types of income to which section 217 applies, see the section called " What is a section 217 election? ". Were you a deemed resident in 2001? You were a deemed resident of Canada for tax purposes in 2001 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 2001 and, under a tax treaty, you were not considered a resident of another country. You were also a deemed resident if you lived outside Canada during 2001, you did not have residential ties in Canada, and you were: a member of the Canadian Forces at any time in 2001; a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident (if you left Canada during 2001, see " Were you a member of the overseas Canadian Forces school staff who left Canada in 2001? ...

" For detailed information on electing under section 217, including the types of income to which section 217 applies, see the section called " What is a section 217 election? ". Were you a deemed resident in 2001? You were a deemed resident of Canada for tax purposes in 2001 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 2001 and, under a tax treaty, you were not considered a resident of another country. You were also a deemed resident if you lived outside Canada during 2001, you did not have residential ties in Canada, and you were: a member of the Canadian Forces at any time in 2001; a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident (if you left Canada during 2001, see " Were you a member of the overseas Canadian Forces school staff who left Canada in 2001? ...

" For detailed information on electing under section 217, including the types of income to which section 217 applies, see the section called " What is a section 217 election? ". Were you a deemed resident in 2001? You were a deemed resident of Canada for tax purposes in 2001 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 2001 and, under a tax treaty, you were not considered a resident of another country. You were also a deemed resident if you lived outside Canada during 2001, you did not have residential ties in Canada, and you were: a member of the Canadian Forces at any time in 2001; a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident (if you left Canada during 2001, see " Were you a member of the overseas Canadian Forces school staff who left Canada in 2001? ...

See " Schedule 7 " below for details about completing Schedule 7. ... For more details, see " Split income of a child under 18 ". ... Previous page | Table of contents | Next page Date modified: 2007-01-02 ...

See " What is a voluntary disclosure? ". Interest If you have a balance owing for 2005, we charge compound daily interest starting May 1, 2006, on any unpaid amounts owing for 2005. ... To find out how to get a General forms book and guide for a particular province or territory, see " Publications ". ... Previous page | Table of contents | Next page Date modified: 2006-01-04 ...

See " What is a voluntary disclosure? ". Interest If you have a balance owing for 2005, we charge compound daily interest starting May 1, 2006, on any unpaid amounts owing for 2005. ... To find out how to get a General forms book and guide for a particular province or territory, see " Publications ". ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

See " What is a voluntary disclosure? ". Interest If you have a balance owing for 2005, we charge compound daily interest starting May 1, 2006, on any unpaid amounts owing for 2005. ... To find out how to get a General forms book and guide for a particular province or territory, see " Publications ". ... Previous page | Table of contents | Next page Page details 2018-07-27 ...

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ... Supporting documents – If you are filing electronically, keep all of your documents in case we ask to see them at a later date. ...

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ... Supporting documents – If you are filing electronically, keep all of your documents in case we ask to see them at a later date. ...

Opioid overdose treatment drug – naloxone Prescription drugs and certain non-prescription drugs that are used to treat life-threatening conditions are relieved (zero-rated) from the GST/HST. ... All persons who are liable to pay the inventory tax were required to complete and file Form B273, Excise Return – Cigarette Inventory Tax, on or before May 31, 2017. ... The deemed tax paid on the reimbursement is equal to the amount determined by the formula A × B where A is the tax paid by the employee, partner or volunteer in respect of that person's acquisition, importation or bringing into a participating province of the property or service; and B is the lesser of the percentage of the cost to the employee, partner or volunteer of the property or service that is reimbursed, and the extent (expressed as a percentage) to which the property or service was acquired, imported or brought into the province, as the case may be, by the employee, partner or volunteer for consumption or use in relation to the activities of the employer, partnership, charity or public institution. ...