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Air Travellers Security Charge Act – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on April 23, 2024 The delegations listed below were first approved on December 18, 2002 and replaced on January 26, 2021. ... Schedule Air Travellers Security Charge Act Section 2 – Subparagraph (b)(iii) of the definition of “continuous journey” May accept evidence that there is no stopover between any of the legs of the journey for which separate tickets are issued Headquarters Positions Director General, Collections and Verification Branch Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Excise Duty and Taxes Team Leader, Excise Duty and Taxes History: Delegation in respect of section 2, subparagraph (b)(iii) was amended on May 24, 2022. ... Subsection 20(1) – Definition of “electronic payment” May specify any electronic means for payment to the Receiver General Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office History: Delegation in respect of subsection 20(1) was initially approved on April 23, 2024. ...

SR&ED Program archives – 2015 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2015 is organized by date. [2015-11-19] The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives [2015-11-16] SALT can help you figure out if you can claim R&D tax incentives [2015-11-10] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2015-11-10] T1263 Third-party payments for scientific research and experimental development (SR&ED) [2015-11-10] T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 [2015-11-10] T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2015-07-23] Federal SR&ED legislative proposals status as at June 30, 2015 [2015-07-22] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2015 [2015-07-06] Make the most of tax incentives available for scientific research and experimental development [2015-06-25] Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers [2015-06-23] Claiming SR&ED tax incentives? There is free information and help [2015-06-19] Filing a SR&ED claim when the T2, Corporation Income Tax Return has already been filed [2015-04-29] The SR&ED Technical Review: A Guide for Claimants [2015-04-24] A brief history of the definition of SR&ED [2015-04-24] A brief history of the guidance on the eligibility of work [2015-04-24] Eligibility of Work for SR&ED Investment Tax Credits Policy [2015-04-24] SR&ED Glossary [2015-04-21] The updated CRM for Research and Technology Advisors is now available [2015-04-07] SR&ED Program website redesign [2015-02-26] Federal SR&ED legislative proposals status as at December 31, 2014 [2015-01-29] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2015-01-14] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2014 [2015-01-13] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Page details Date modified: 2016-10-27 ...

Customs Act – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on November 10, 2020 The delegations listed below were first approved on July 30, 2007 and replaced on February 28, 2012. ... Schedule Customs Act Subsection 2(1) – Definition of “prescribed”, paragraphs (a) and (b) May authorize a form or the manner of filing a form for purposes of Part V.1 of the Act, and specify the information to be provided on or with that form Headquarters Positions Director General, Collections Director, Collections History: Delegation in respect of subsection 2(1) was amended on November 6, 2014. ... Subsection 97.28(1) May require a third party that is, or is within one year to become, liable to make a payment to a debtor to pay those moneys to the Receiver General on account of a debtor’s liability (Garnishment – general) Headquarters Positions Director General, Collections Director, Collections Manager, Revenue Collections Field Positions Director, Tax Services Office Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Team Leader, New Intake/Projects Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Senior Collection Enforcement Officer Technical Advisor, Revenue Collections Resource Officer/Complex Case Officer Collections Officer Collections Contact Officer Trust Accounts Examination/Collection Officer Trust Accounts Compliance/Collection Contact Officer History: Delegation in respect of subsection 97.28(1) was amended on November 6, 2014. ...

Centres of Expertise – Film Industry We have three Centres of Expertise that provide specialized service to non-residents in the film and television industry. ... Contact us For services performed in British Columbia, Alberta, Saskatchewan, and Manitoba: Vancouver Tax Services Office (VTSO) Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified /registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Fax: 604-691-4067 For services performed in Ontario, Nunavut, the Northwest Territories, and the Yukon Territory: Regular mail Canada Revenue Agency – International Waivers P.O. Box 9807 Ottawa ON K1G 4A5 Certified/registered mail Ontario Centre of Expertise- IOTSO C/O International Waivers 2204 Walkley Road Ottawa ON K1A 1A8 Fax: (613) 952-0730 For services performed in Quebec, Prince Edward Island, New Brunswick, Nova Scotia, and Newfoundland and Labrador: Regular/certified/registered Mail Montréal Tax Services Office Non-resident services section 305 René Lévesque Boulevard West, 7th floor Montréal QC H2Z 1A6 Fax: 514-496-4574 For employers applying for Non-resident employer certification application: Completed RC473, Application for Non-Resident Employer Certification applications should be sent to the Pacific International Waivers Centre of Expertise located in the Vancouver Tax Services Office at: Regular mail Canada Revenue Agency – International Waivers PO Box 470 STN Main Surrey BC V3T 5B7 Certified / registered mail Pacific International Waivers Centre of Expertise- VTSO C/O International Waiver Program – Sec 445-15 9755 King George Boulevard Surrey BC V3T 5E1 Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Yukon – Territorial corporation tax Important notice A decrease in the Yukon lower and higher corporation income tax rates has been announced. ... What's new for corporations Lower tax The lower rate of Yukon income tax is 3 %. ... On line 245 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ...

Line 25100 – Limited partnership losses of other years If you had limited partnership losses in previous years that you have not already claimed, you may be able to claim a portion of these losses in 2024. ... For more information, see archived Interpretation Bulletin IT-232R3, Losses – Their Deductibility in the Loss Year or in Other Years, or call 1-800-959-5525. ... Forms and publications Income Tax Package Form T5013, Statement of Partnership Income Interpretation Bulletin IT232R3 ARCHIVED, Losses – Their deductibility in the loss year or in other years Related topics Line 12200 – Net partnership income (limited or non-active partners only) Page details Date modified: 2025-01-21 ...

Excise Tax Act – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on April 23, 2024 The delegations listed below were first approved on September 27, 1999, and are effective as of that date, unless otherwise indicated in the history notes. ... Subsection 211.19(1) – definition of “qualifying foreign currency” May specify another foreign currency that is not the U.S. dollar or the euro Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, GST/HST Returns and Payment Processing Delegation in respect of subsection 211.19(1) was initially approved on November 24, 2021. ... Subsection 295(1) – Definition of “contact information” May specify other information in respect of a holder of a business number that may constitute “contact information” Headquarters Positions Director General, Business Returns Directorate Director, Business Registration and Corporation Programs Division Field Positions Director, Tax Centre Assistant Director, Tax Centre Manager, Business Registration History: Delegation in respect of subsection 295(1) was approved on July 19, 2011. ...

SR&ED Program archives – 2003 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2003 is organized by date. [2003-09-25] Revised – On-line help guide to completing Form T661 [2003-06-27] Form T665: withdrawn due to the streamlining of Form T661(03) (PDF, 116 KB) [2003-04-22] Revised – Form T661 (03), Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 116 KB) [2003-04-22] Capital Property Intended to be Used All or Substantially All for SR&ED [2003-04-04] In-Situ Heavy Oil and Bitumen R&D Guidance Document [2003-03-31] Plastics Guidance Document [2003-03-26] Revised – Application Policy 2002-02R: Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures [2003-03-03] On-line help guide to completing Form T661 Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Internal Audit – Information Technology Branch Project Time Estimation and Reporting Final Report Audit, Evaluation, and Risk Branch June 2019 Table of contents Executive summary 1. ... External Administrative Correspondence – Phase 1 Phase 1 of the External Administrative Correspondence project was set out to redesign the CRA’s highest volume pieces of correspondence, which represents approximately 75% of the total external correspondence generated by the CRA. Identity and Access Management (IAM) – Phase IV Phase 4 of the Identity and Access Management project will automate identity management, request management, and access reviews across all CRA computing platforms. ...

Newfoundland and Labrador – Provincial corporation tax What's new for corporations Lower rate The lower rate of Newfoundland and Labrador income tax is 3 %. ... On line 200 and/or 205 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Direct equity tax credit Film and video industry tax credit Foreign tax credit Interactive digital media tax credit Manufacturing and processing profits tax credit Political contribution tax credit Research and development tax credit Resort property investment tax credit Venture capital tax credit Forms and publications Schedule 307, Newfoundland and Labrador Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Newfoundland and Labrador (provincial site) Date modified: 2017-04-20 ...