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Current CRA website
Newsletter no. 91-5SR, SPECIAL RELEASE: Transitional Rules and Other Administrative Issues for Pension Plans
Plan sponsors will have until January 15, 1993 to submit the appropriate amendments. ...
Current CRA website
Notice to Suppliers of Tobacco Products to Retailers in New Brunswick
To determine what part of your February 11 inventory of each type of tobacco product (cigarettes, tobacco sticks and manufactured tobacco) was destined for sale in New Brunswick, you should calculate the proportion of your total sales by type of tobacco during the period from November 11, 1993 to February 10, 1994 that was made to licensed retail outlets in New Brunswick. ...
Current CRA website
Extension of Transfer Payment Policy
GST/HST Policy Statement P-061 DATE OF ISSUE May 25, 1993 SUBJECT Extension of Transfer Payment Policy LEGISLATIVE REFERENCE(S) Definitions of 'consideration' and 'supply', subsection 123(1) of the Excise Tax Act. ...
Current CRA website
Forgiven Debts Considered Bad Debts
GST/HST policy statement P-084R Date of Issue September 2, 1993 Revised March 8, 1999 Subject Forgiven Debts Considered Bad Debts Legislative Reference(s) Subsections 231(1) and 232(2) of the Excise Tax Act (the ETA) National Coding System File Number(s) 11610-4, 11783-2/231(1), 232(2) Effective Data January 1, 1991 for GST; April 1, 1997 for HST Text This policy statement addresses the tax treatment of forgiven debts. ...
Current CRA website
Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder
GST/HST Policy Statement P-052 Date of Issue March 3, 1993 Subject Amounts eligible for s. 254 GST Housing Rebate for homes purchased from a builder. ...
Current CRA website
Administrative definition of a "participant" in a joint venture
GST/HST Policy Statement P-106 DATE OF ISSUE November 7, 1993 SUBJECT Administrative definition of a "participant" in a joint venture LEGISLATIVE REFERENCE(S) Section 273 of the Excise Tax Act. ...
Current CRA website
Tax Status of a Natural Resource Lease Payment 'Expense'
GST/HST Policy Statement P-105R DATE OF ISSUE October 27, 1993 Revised January 13, 1999 SUBJECT TAX STATUS OF A NATURAL RESOURCE LEASE PAYMENT "EXPENSE" LEGISLATIVE REFERENCE(S) Subsection 162(1) of the Excise Tax Act (ETA) NATIONAL CODING SYSTEM FILE NUMBER(S) 11667-5, 11725-1, and 11725-8 EFFECTIVE DATE January 1, 1991 for GST April 1, 1997 for HST TEXT The lessee of a resource property ("lessee") enters into an agreement with a drilling and well servicing contractor to have the contractor drill and complete a well on the resource site. ...
Current CRA website
Emphyteutic Leases
Included in the agreement are terms that provide that: (a) the lessee undertakes to make specific constructions which will cost one million dollars [lessee's obligation]; (b) at the expiration of the agreement the lessor will become the owner of all buildings and improvements on the property without compensation to the lessee [reversion]; (c) certain "wrongs" (which include failure by the lessee to pay any installments of rent, taxes or insurance premiums, or any other amount payable under the agreement on their due date), if not cured within specified limits, will lead to default and possibly termination of the agreement by the lessor [default and remedies]; and (d) the lessor has the right to cancel the agreement if the lessee has not commenced specified construction by May 1, 1993 [improvements]. ...
Current CRA website
A Conveyance or Cargo Container
GST/HST policy statement P-067R Date of Issue July 6, 1993 Revised: April 30, 1999 Subject Meaning of "a conveyance or cargo container" Legislative Reference(s) The following are all to the Excise Tax Act: Section 6 of Part V of Schedule VI Para. 6.2(a) of Part V of Schedule VI Definition of "stopover" of Part VII of Schedule VI Definition of "leg" of Part VI of Schedule IX Section 3 of Part VI of Schedule IX Section 2 of Part I of Schedule X Para. 3(f) of the Non-Taxable Imported Goods (GST) Regulations National Coding System File Number(s) 11640-3 Effective Date January 1, 1991 for GST April 1, 1997 for HST. ...
Current CRA website
T1-OVP 2024 Individual Tax Return for RRSP, PRPP and SPP Excess Contributions
Accessible Fillable PDF (t1-ovp-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t1-ovp-fill-23e.pdf) 2022 – Fillable PDF (t1-ovp-fill-22e.pdf) 2021 – Fillable PDF (t1-ovp-fill-21e.pdf) 2020 – Fillable PDF (t1-ovp-fill-20e.pdf) 2019 – Fillable PDF (t1-ovp-fill-19e.pdf) 2018 – Fillable PDF (t1-ovp-fill-18e.pdf) 2017 – Fillable PDF (t1-ovp-fill-17e.pdf) 2016 – Fillable PDF (t1-ovp-fill-16e.pdf) 2015 – Fillable PDF (t1-ovp-fill-15e.pdf) 2014 – Fillable PDF (t1-ovp-fill-14e.pdf) 2013 – Fillable PDF (t1-ovp-fill-13e.pdf) 2012 – Fillable PDF (t1-ovp-fill-12e.pdf) 2009 – Fillable PDF (t1-ovp-fill-09e.pdf) 2008 – Fillable PDF (t1-ovp-fill-08e.pdf) 2007 – Fillable PDF (t1-ovp-fill-07e.pdf) 2006 – Fillable PDF (t1-ovp-fill-06e.pdf) Print and fill out by hand Standard print PDF (t1-ovp-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t1-ovp-23e.pdf) 2022 – Standard print PDF (t1-ovp-22e.pdf) 2021 – Standard print PDF (t1-ovp-21e.pdf) 2020 – Standard print PDF (t1-ovp-20e.pdf) 2019 – Standard print PDF (t1-ovp-19e.pdf) 2018 – Standard print PDF (t1-ovp-18e.pdf) 2017 – Standard print PDF (t1-ovp-17e.pdf) 2016 – Standard print PDF (t1-ovp-16e.pdf) 2015 – Standard print PDF (t1-ovp-15e.pdf) 2014 – Standard print PDF (t1-ovp-14e.pdf) 2013 – Standard print PDF (t1-ovp-13e.pdf) 2012 – Standard print PDF (t1-ovp-12e.pdf) 2011 – Standard print PDF (t1-ovp-11e.pdf) 2010 – Standard print PDF (t1-ovp-10e.pdf) 2009 – Standard print PDF (t1-ovp-09e.pdf) 2008 – Standard print PDF (t1-ovp-08e.pdf) 2007 – Standard print PDF (t1-ovp-07e.pdf) 2006 – Standard print PDF (t1-ovp-06e.pdf) 2005 – Standard print PDF (t1-ovp-05e.pdf) 2004 – Standard print PDF (t1-ovp-04e.pdf) 2003 – Standard print PDF (t1-ovp-03e.pdf) 2002 – Standard print PDF (t1-ovp-02e.pdf) 2001 – Standard print PDF (t1-ovp-01e.pdf) 2000 – Standard print PDF (t1-ovp-00e.pdf) 1999 – Standard print PDF (t1-ovp-99e.pdf) 1998 – Standard print PDF (t1-ovp-98e.pdf) 1997 – Standard print PDF (t1-ovp-97e.pdf) 1996 – Standard print PDF (t1-ovp-96e.pdf) 1995 – Standard print PDF (t1-ovp-95e.pdf) 1994 – Standard print PDF (t1-ovp-94e.pdf) 1993 – Standard print PDF (t1-ovp-93e.pdf) 1992 – Standard print PDF (t1-ovp-92e.pdf) 1991 – Standard print PDF (t1-ovp-91e.pdf) 1990 – Standard print PDF (t1-ovp-90e.pdf) 1988 – Standard print PDF (t1-ovp-88e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...