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Schedule E – Glossary Previous page Next page Term Description Caller accessibility A measure of the percentage of callers who succeed in accessing our telephone service. ...

Schedule A – The CRA Governance Structure Previous page Next page Board Membership The Board of Management of the Canada Revenue Agency (CRA) comprises 15 members appointed by the Governor in Council. ...

Schedule D – Glossary Previous page Next page Term Description Caller accessibility A measure of the percentage of callers who succeed in reaching our telephone service. ...

Schedule A – The CRA Governance Structure Previous page Next page Board Membership The Board of Management of the Canada Revenue Agency (CRA) comprises 15 members appointed by the Governor in Council. ...

Reminder – File and pay on or before the tax filing deadline to avoid any interest and penalties The Canada Revenue Agency (CRA) encourages you to use its quick, easy, and secure electronic services to file your income tax and benefit return on time and pay any amount owing. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Safeguarding taxpayer information CRA's obligation The Canada Revenue Agency (CRA) recognizes that trust is the foundation of Canada's voluntary self-assessment tax system, and therefore, places the highest priority on protecting the personal information entrusted to it by taxpayers. ...

Registered Disability Savings Plans (RDSP) and Registered Education Savings Plans (RESP) – Anti-avoidance Rules. ...

Businesses – A to Z index of taxes topics Atopics for businesses Btopics for businesses Ctopics for businesses Dtopics for businesses Etopics for businesses Ftopics for businesses Gtopics for businesses Htopics for businesses Itopics for businesses Jtopics for businesses Ktopics for businesses Ltopics for businesses Mtopics for businesses Ntopics for businesses Otopics for businesses Ptopics for businesses Qtopics for businesses Rtopics for businesses Stopics for businesses Ttopics for businesses Utopics for businesses Vtopics for businesses Wtopics for businesses Xtopics for businesses Ytopics for businesses Ztopics for businesses A Aboriginal peoples Access code, Ready to file-GST/HST Netfile Account, closing Account number, registration Account number, registration (GST/HST) Accounting, legal, and other professional fees Accounting method: Quick method for GST/HST Sole proprietorships/partnerships Accounts with CRA Adding accounts to your business number (BN) Address, change of Adjustments and errors: Corporation instalments Corporation tax return GST/HST Administration and management fees Advertising AgriStability and AgriInvest Programs Air Travellers Security Charge (ATSC) Allowance on eligible capital property Allowances and benefits, taxable, payroll Amalgamation Amendment, GST/HST returns Appeals and objections, GST/HST Apprenticeship job creation tax credit Assessment, corporation Assessments, Notice of Objection, GST/HST Assets, bringing into a business Association, non-profit, definition Audit Auto-fill my return Automated teller machine (ATM) payment, corporation Automobile, motor vehicle expenses, sole proprietor or partnership Average annual exchange rates, foreign currencies B Baby-sitter, caregiver or maid, payroll Babysitting, operating service Bad debts, sole proprietorships/partnerships Bank charges, business expense Bank machine (ATM), payment: Corporation Bankruptcy: Bankruptcy and receivership Corporations Partnerships Sole proprietorships Benefits and allowances, taxable, payroll Books and records Branches, divisions, more locations, opening Bringing assets into a business British Columbia, Corporations Business activity, changing Business expenses: Bank charges Building lease Sole proprietorships, partnerships Wages paid to a spouse and/or child Canada Business Network Business: Activity, changing Business Service Centre Income and expenses, reporting, sole proprietorships/partnerships Losses, application of Name, Change of operating name Registration, online Responsibilities Starting a Business Start-up costs Start-up options Stops operating Structure or type Taxes, fees, licences, dues, memberships, and subscriptions What is a business? Business Number (BN) adding accounts definition how it works Business-use-of-home, sole proprietorship / partnership Buying a business C Calculating: Deductions, payroll Instalments, corporation Net tax, quick method, GST/HST Calendar year-end Canada Pension Plan (CPP) deductions, payroll Canada Revenue Agency (CRA) accounts Canadian controlled private corporation Cancelling registration Capital cost allowance (CCA): Partnership Sole proprietorship Capital Gains Caregiver, baby-sitter or maid, payroll Certificate of residency Change: Address Business activity Business representative Contact person Fiscal year-end Legal status Operating name Owner Charity, registered Claiming missed ITCs, time limits, GST/HST Clearance certificate Closing accounts Club, non-profit (definition) Collections Comfort Letters Commerce, electronic Completing: Return, GST/HST Slips and information returns, payroll Slips and summaries T2 return, corporation T4 slips and summary, payroll T4A slips and summary, payroll Computer and other equipment leasing costs Confidentiality (authorized representative) Construction Contact person Contract payment reporting: Construction industry Government Contractors Convention expenses Converting the Filer Identification Number to the Business Number Corporate Internet filing Corporate Tax Administration for Ontario (CTAO) Corporation Income tax Payments Return Types Customs D Date of registration Daycare, operating Death or retirement of owner, partner, or director Deductions, payroll, calculating CPP deductions, calculating EI deductions, calculating Tax deductions, calculating Delivery, freight, and express Depreciation: Partnerships Sole proprietorships Director's liability Direct deposit Disagree: Corporation income tax Objections and appeals, GST/HST Disasters and disaster relief Disclosure, voluntary Disposition of Farm Property Dividends: T5 slips Divisions, branches, more locations, opening Documents: Early destruction Retention period Donations and gifts Draw down, drawings, salary, of owner(s) Drivers of taxis or limousines, GST/HST Due dates: Balance due, corporation Holidays and due dates Instalments, corporation Payments and instalments, GST/HST Payments, corporation Return, corporation Duty: Duty free Excise Excise, registration Rates E E-commerce Effective date of registration for GST/HST EI deductions, payroll Electronic filing methods, businesses Electronic payments, businesses Eligible capital: Expenditures, partnership Expenditures, sole proprietorship Property Emergency volunteers Employee: Determination if employee or self-employed, payroll Hiring your first Rebate, GST/HST Employer-employee relationship, payroll Employer responsibilities Employment status, payroll Enquiries, teletypewriter (TTY) Entertainment expenses, sole proprietorships/partnerships Equipment leasing costs Errors and adjustments, GST/HST Events and seminars Exchange rates, foreign income Excise duty: Generally Registration Excise taxes: Generally Registration Executor fees, payroll Expenses and income: Partnership Sole proprietorship Expenses: Business, self-employed and partnership Convention Exports and imports: Registration Canada Border Services Agency F Fair market value (FMV), definition Fairness provisions Farmers AgriStability and AgriInvest Programs Farming Fees: Legal, accounting, and other professional Management and administration Filer Identification Number (FIN), converting to Business Number (BN) Filing: Information returns, payroll Information returns, Pooled Registered Pension Plan (PRPP) Partnership information return (PIR)- T5013 T1 Personal income tax and benefits return T2 Corporate income tax return (what to include and how to file) Filling out a return, corporation Film tax credit Financing- Business Support and Financing Fiscal year-end Fiscal year-end, GST/HST Fishing Flow-through shares Foreign: Income- average annual exchange rates Reporting, forms and information returns Spin-offs Forms, guides, and publications Form T2125, Statement of Business or Professional Activities Completing General information Freight, express and delivery expenses Fuel costs G GIFI (general index of financial information) corporation Gifts and donations Goods and Services Tax (GST) Government contract payment reporting Government grants and subsidies, sole proprietorship/partnership Guides, forms, and publications H Harmonized Sales Tax (HST) Harmonized T2 (Ontario) Hiring an employee, payroll Hiring your first employee Hiring credit for small business (HCSB) Holidays and due dates Housing rebates, GST/HST GST/HST new housing rebate GST/HST new residential rental property rebate Home, business-use-of, expenses I Identity theft Important dates for business Imports/Exports: Registration Canada Border Services Agency GST/HST Income and expenses: Partnership Sole proprietorship Income tax: Act Deductions, payroll Rates Rulings and interpretations Incorporating a business Industry Campaign Approach Industry codes, sole proprietorship/partnership Informant Leads Program Information slips and returns, payroll Input tax credit (ITC): General information, GST/HST Time limits, GST/HST Instalments: Corporation, income tax GST/HST Sole proprietor/partnership Insurance premiums expenses Interest, motor vehicle expense Interest and Penalties: Corporation, interest Corporation, penalty GST/HST Prescribed rates Cancel/Waive International Financial Reporting Standards (IFRS) Internet commerce Internet filing, corporation Investment tax credit J No topics for the letter "J" K Keeping records L Labrador and Newfoundland, Corporations Late-filing penalty, corporation Leasing costs: Computer and other equipment Motor vehicle expenses Legal, accounting and professional fees Legal: Entities Name, changing business name Status, change in Liaison Officer Initiative (LOI) Licences, business taxes, fees, dues, memberships and subscriptions Locations, branches, divisions, opening Lottery prize commissions Lumber, softwood M Maintenance and repairs expenses Making deductions, payroll Management and administration fees Mandatory registration, GST/HST Manitoba, Corporations Market development Market value (fair) Marketing Meals, sole proprietorship/partnership Memberships, subscriptions, business taxes, fees, licences, and dues Method of accounting, quick, GST/HST Methods of accounting, business income Motor vehicle expenses (automobile) sole proprietor/partnership My Business Account My Payment N Name: Business, change Operating, change of Non-residents: dispositions Non-residents: waivers Netfile, GST/HST Net Income Stabilization Account (NISA) Net tax: Quick method of accounting, GST/HST New Brunswick, Corporations Newfoundland and Labrador, Corporations New registrants, GST/HST New housing rebate, GST/HST New residential rental property rebate, GST/HST Nexus NISA (see Net Income Stabilization Account) Non-calendar year-end Non-profit organization Non-resident: Business, corporations Performers, registration Registration, GST/HST Registration, payroll Notice of assessment, corporations Notice of objection: Corporations GST/HST Northwest Territories, Corporations Nova Scotia, Corporations Nunavut, Corporations O Objection, corporation Objections and appeals Objection and appeals- GST/HST Office expenses, sole proprietorship/partnership One stop service (business services) Online business registration Online payments (My Payment) Ontario- Provincial Corporation Tax Opening a payroll program account Opening more locations, branches, or divisions Operating in Quebec: GST/HST Operating name of business, change Operators of taxis and limousines, GST/HST Organization, non-profit (definition) Overtime pay, payroll Owner, partner, director: Change of Death or retirement of P Partnership: Definition Information return Payments Contract reporting Corporations Electronic, businesses General information Instalments, GST/HST My Payment Payroll Voucher, corporation Payroll Benefits and allowances Canada Pension Plan (CPP) contributions Calculating deductions Completing slips and returns Deduction tables Deductions Employee Employer-employee relationship Employer responsibilities Employment Insurance (EI) premiums Employment status Filing information returns General information Hiring an employee Income tax deductions Information slips and returns Opening a payroll program account Penalties and interest Provincial Parental Insurance Plan (PPIP) Quebec Parental Insurance Plan (QPIP) Registration Remitting deductions Workers Penalties: Corporate income tax Failure to file, corporation GST/HST Payroll Cancel/Waive Pension, foreign Phishing Placement and employment agency workers Plan administrators: Deferred Profit Sharing Plan (DPSP), Supplementary Unemployment Benefits Plan (SUBP) Pooled Registered Pension Plan (PRPP) Registered Disability Savings Plan (RDSP) Registered Education Savings Plan (RESP) Registered Investment (RI) Registered Pension Plan (RPP) Registered Retirement Savings Plan (RRSP) and Registered Retirement Income Fund (RRIF) Tax-Free Savings Account (TFSA) Prepaid expenses Prescribed interest rates Prince Edward Island, Corporations Private health plan premiums, Business expenses Proceeds from bartering, business income Professional fees, legal, accounting and other Programs: AgriStability and AgriInvest Voluntary disclosure Property taxes Public corporation Publications, forms, and guides Q Quarterly: Filing, GST/HST Instalments, GST/HST Quebec create your business website Quebec, operating in: GST/HST Quick method of accounting, GST/HST R RSI (return and schedule information) Rates: Corporation tax rates CPP rates (Canada Pension Plan) Currency exchange rates EI rates (Employment Insurance) Excise tax rates Federal and provincial/territorial tax rates Prescribed interest rates for amounts owed to the Canada Revenue Agency Prescribed interest rates for leasing rules Travel and meal expense rates for the medical expense, moving expense, and northern residents deductions Rebates, GST/HST Receivership, bankruptcy Record keeping Reduced EI premiums, payroll Registered charity, definition Registration: Business accounts, after you register Business accounts, before you register Business accounts, how to Business structure Corporate income tax program account Non-resident, GST/HST Operating in Quebec Remitting payroll deductions Rental income Rent expenses, business Reporting: Business income Contract payments Periods, GST/HST Representative Authorizing a business representative Representative (third party), authorized Representative, change of Research, scientific, and experimental development credit Residency, certificate of Residency of a corporation Residential rental property rebate, new, GST/HST Responsibilities: Running a business Restrictive covenant Restructure of business and CPP/EI Resuming, stopping or suspending operations Retirement compensation arrangements Retirement or death of owner, partner, or director Retiring allowance, payroll Returns: Corporations Errors and adjustments, GST/HST Filing, GST/HST Filing, payroll Reviving a business S Sale of eligible capital property, business Saskatchewan, Corporations Scam Scientific research and experimental development (SR&ED) Self-employed: Daycare Determination if self-employed or employee, payroll Generally Reporting Income Tax payments Selling a business Seminars and events Services rendered in Canada: non-residents Services and resources for Tax professionals Severence pay Single Administration of Ontario Corporate Tax Slips and summaries: Completing, various Filing, payroll Small business Small Business Job Credit Society, non-profit, definition Softwood lumber Sole proprietorship, definition Sole proprietorship, income and expenses Sole proprietorship and partnership Special levies Standby charge Starting a business Start-up costs, business Statements, corporation account Statement of Business or Professional Activities, Form T2125: Completing General information Statistics, industries Subscriptions, business taxes, fees, licences, dues, and memberships Subsidies and grants, government Succession of employers and CPP/EI Suspending, stopping or resuming operations T T1204, Government service contract payments T2, Corporation income tax return T2, harmonized Corporation income tax return (Ontario) T2125 Statement of Business or Professional Activities: Completing General information T5, Return of investment income T5013, Statement of Partnership Income T5018, Statement of contract payments Tax Alert Tax-free savings account (TFSA)- Issuers Tax Havens Tax professionals Tax rulings and interpretations Tax shelter Tax year-end Tax year-end, corporation Taxi and limousine drivers/operators, GST/HST Taxpayer relief provisions Technical information TELEFILE, GST/HST Telephone and utilities expenses Teletypewriter (TTY) enquiries TFSA (see Tax-free savings account- Issuers) Threshold, GST/HST account Trade data online Transfer pricing Travel expenses, business Types of business structures Types of corporations U Uniforms and special clothing (taxable benefits), payroll Union dues, payroll Use-of-home for business Utilities and telephone expenses V Vacation pay Special payments chart Payroll Vehicle: Automobile, expenses, sole proprietor or partnership Automobile, taxable benefit, payroll Victim Voluntary disclosure Voluntary registration, GST/HST Volunteers, emergency W Wages, salaries and benefits, payroll Waivers: non-residents When an employee leaves Worker, determination if employee or self-employed Workers Compensation, payroll Worksheets, calculation of corporation instalments X No topics for the letter "X" Y Year-end, change of fiscal Year-end, fiscal Yukon, Corporations Z No topics for the letter "Z" Date modified: 2017-01-05 ...

Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel June 2016 The purpose of this notice is to provide information on two proposed excise tax amendments to the Excise Tax Act (the Act) included in the federal budget tabled by the Minister of Finance on March 22, 2016. ...

Schedule D – Glossary Previous page Next page Term Description Accrual accounting A method in which revenues and expense transactions are recorded for the period in which they are considered to have been earned and incurred. ...