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Assistance and contract payments Assistance and Contract Payments Policy Capital expenditures SR&ED Capital Expenditures Policy Claims for partnerships SR&ED Claims for Partnerships Policy Contract expenditures Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy Developing an asset SR&ED while Developing an Asset Policy Eligibility of work Eligibility of Work for SR&ED Investment Tax Credits Policy Filing requirements SR&ED Filing Requirements Policy Glossary SR&ED Glossary Investment tax credits SR&ED Investment Tax Credit Policy Lease expenditures SR&ED Lease Expenditures Policy Materials Materials for SR&ED Policy Outside consultants – Conflict of interest Application policy: Conflict of Interest with Regard to Outside Consultants Overhead and other expenditures SR&ED Overhead and Other Expenditures Policy Penalties Application Policy: Penalties under Subsection 163(2) Pool of deductible expenditures Pool of Deductible SR&ED Expenditures Policy Prescribed proxy amount Prescribed Proxy Amount Policy Production runs SR&ED During Production Runs Policy Recapture of investment tax credits Recapture of SR&ED Investment Tax Credit Policy Salary or wages SR&ED Salary or Wages Policy Shared‑use equipment SR&ED Shared‑Use Equipment Policy Third‑party payments Third‑Party Payments Policy Total qualified expenditures Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy Traditional and proxy methods Traditional and Proxy Methods Policy Date modified: 2015-04-07 ...

Example – Amount paid before a written agreement Since the couple separated in January 2014, Brendan has been paying $500 monthly to Sarah in spousal support. ...

New Year- January 1 Bank holiday – January 3 (Quebec only) Family Day- February 13 (British Columbia only) Islander Day- February 20 (Prince Edward Island only) Heritage Day- February 20 (Nova Scotia only) Family Day- February 20 (Alberta, Ontario and Saskatchewan only) Louis Riel Day- February 20 (Manitoba only) Heritage Day- February 24 (Yukon only) Good Friday- April 14 Easter Monday- April 17 Victoria Day (National Patriots' Day in Quebec)- May 22 National Aboriginal Day- June 21 (Northwest Territories and Yukon only) Quebec's National Day- June 24 (Quebec only) Canada Day- July 1 Nunavut Day- July 9 (Nunavut only) Civic Holiday- August 7 (All except Quebec and Yukon) Discovery Day- August 21 (Yukon only) Labour Day- September 4 Thanksgiving Day- October 9 Remembrance Day- November 11 Christmas Day- December 25 Boxing Day- December 26 Date modified: 2017-05-17 ...

Example – Spousal support from a resident of another country Carol and Doug divorced on December 9, 2015. ...

Individuals-- Students Guides P105 Students and Income Tax RC4092 Registered Education Savings Plans (RESPs) RC4112 Lifelong Learning Plan (LLP) Forms RC96 Lifelong Learning Plan (LLP) Request to withdraw funds from an RRSP T1013 Authorizing or Cancelling a Representative T2202A Tuition, Education, and Textbook Amounts Certificate TL11A Tuition, Education, and Textbook Amounts Certificate- University Outside Canada TL11B Tuition, Education, and Textbook Amounts Certificate – Flying School or Club TL11C Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States TL11D Tuition Fees Certificate- Educational Institutions Outside Canada for a Deemed Resident of Canada Other publications IT211R Membership dues- Associations and societies IT340R Scholarships, fellowships, bursaries and research grants- Forgivable loans, repayable awards... ...

Forms and publications General Income Tax and Benefit package – Guide, return, and schedules Pamphlet RC4210, GST/HST Credit Related topics GST/HST Credit Date modified: 2017-01-03 ...

Statement of Joint Cooperation Regarding Abusive Tax Transactions The commissioners of the tax administrations of Australia, Canada, the United Kingdom (Inland Revenue and Customs & Excise), and the United States have begun discussions to establish a joint task force to increase collaboration and coordinate information about abusive tax transactions. ...

For more information, see Interpretation Bulletin IT-320R, Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds, or contact your RRSP issuer. ...

For more information, see Information Sheet RC4178, Death of a RRIF Annuitant, or Form T1090, Death of a RRIF Annuitant – Designated Benefit. ...

Line numbers for Refund or balance owing- related guides, schedules and forms Line # Information and related guides Schedules and other forms 421 CPP contributions payable on self-employment and other earnings Schedule 8 for residents of all provinces/territories except Quebec Schedule 8 for residents of Quebec Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016 428 Provincial or territorial tax Form 428 for your province 430 Employment insurance premiums payable on self-employment and other eligible earnings Schedule 13 for residents of all provinces/territories except Quebec Schedule 13 for residents of Quebec 453 Working income tax benefit Schedule 6 for residents of all provinces/territories except Quebec, Alberta, British Columbia, and Nunavut Schedule 6 for residents of Quebec Schedule 6 for residents of Alberta Schedule 6 for residents of British Columbia Schedule 6 for residents of Nunavut 454 Refund of investment tax credit Form T2038(IND), Investment Tax Credits (Individuals) 457 Employee and partner GST/HST rebate Form GST370, Employee and Partner GST/HST Rebate Application 479 Provincial or territorial credits Form 479 for your province Date modified: 2017-01-04 ...