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For more information, see Line 9941 – Optional inventory adjustment – current year and Line 9942 – Mandatory inventory adjustment – current year. ... Dates to remember February 28, 2018 – If you have employees, file your 2017 T4 Summary and T4A Summary. ... March 31, 2018 – Most farm partnerships file a partnership information return. ...

The following memoranda in this series describe in detail the provincial place of supply rules for specific taxable supplies: GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview GST/HST Memorandum 3-3-4, Place of Supply in a Province – Real Property GST/HST Memorandum 3-3-5, Place of Supply in a Province – General Rules for Intangible Personal Property GST/HST Memorandum 3-3-5-1, Place of Supply in a Province – Specific Rules for Intangible Personal Property GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Specific Rules for Services GST/HST Memorandum 3-3-7, Place of Supply in a Province – Transportation NOTE: This series of memoranda is being published in stages. ... Table of Contents General Tangible personal property supplied by way of sale Deemed delivery Supplier retains a common carrier on behalf of the recipient Delivery of tangible personal property on exercise of option Sale of a specified motor vehicle Tangible personal property supplied otherwise than by way of sale Deemed supply Supply of property for each lease interval Supply for more than three months – specified motor vehicle Supply for more than three months – property other than specified motor vehicle Ordinary Location of Property Supply for three months or less Deemed delivery in a province Single determination of place of supply based on initial delivery Railway rolling stock supplied otherwise than by way of sale Rule 1 – Supplier delivers to a recipient in a province Rule 2 – Place of supply for lease interval Rule 3 – Renewal of agreement Rule 4 – Agreements entered into before April 1, 1997 Rule 5 – Agreements entered into before July 1, 2010 Rule 6 – Agreements entered into before April 1, 2013 First Nations goods and services tax – place of supply Supply is deemed to be made on FNGST lands in a non-participating province Supply is deemed to be made on FNGST lands in a participating province Supply is deemed to be made in Canada, but not on FNGST lands General 1. ... Supply for more than three months – property other than specified motor vehicle 32. ...

The evaluation also identified that the information resources provided to taxpayers to help them understand the interrelationship rules are limited to two main documents: the archived Information Bulletin IT-64R4 " Corporations: Association and Control " and the Income Tax Folio S1-F5-C1 " Related Persons and Dealing at Arm's Length ". ... (iv) CRA is investing in continuous improvement of the T2 tax line There are currently many continuous improvement initiatives in the CRA that aim at improving the compliance management of various programs, including those related to examining interrelationships, among other compliance issues: Enhanced Governance – Improved horizontal governance through the establishment of new committees and working groups: Senior Management – Compliance and Collections Executive Steering Committee Intermediate – T2 Strategies and Operations Committee Working Group – T2 Integrity Controls Review working group Workload Management – Implementation of new Economic Entity audit teams that organize workloads around interrelated taxpayers. Technology Investments – Completion of the Business Intelligence Redesign initiative as well as other Branch specific investments. ...

Box instructions – T3 slip Box 12 – Recipient identification number If the beneficiary is an individual (other than a trust), enter the individual’s social insurance number. ... For security purposes, do not include the trust account number on the copies you provide to the beneficiary. 1 alpha, 8 numeric: – T3 slip, box 14, example: T 00000000 – trust account number assigned by the CRA – must correspond to the Trust account number on the related T3 Summary – If you have not been assigned such a number, enter T00000000 in the field Box 16 – Report code Enter one of the following codes: Table describing code and type of slip Code Type of slip O Original A Amendment C Cancel Note An amended return cannot contain an original T3 slip. ... Box 30 – Capital gains eligible for deduction Only personal trusts complete box 30. ...

Question 1A – What do you want the CRA to keep doing? Question 1B – What do you want the CRA to change? ... Poor- ™1 2 ™3 ™4 ™ 5 6 7 ™8 ™ 9 10- Excellent C. What went well during this interaction? ... Poor- ™1 ™ 2 ™3 ™4 ™ 5 ™6 ™7 ™ 8 ™ 9 ™10- Excellent C. What didn’t go well in this interaction? ...

The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Amounts receivable from taxpayers (in millions of dollars) Description Gross 2019 Allowance for doubtful accounts 2019 Net 2019 Net 2018 Income taxes – Individuals and Trusts 70,466 (7,561) 62,905 59,931 Income taxes – Employers 22,541 (1,152) 21,389 20,807 Income taxes – Corporations 20,297 (2,976) 17,321 17,109 Income taxes – Non-residents 2,027 (97) 1,930 1,882 GST/HST 21,549 (2,185) 19,364 18,780 Excise taxes and duties and miscellaneous charges 1,756 (197) 1,559 1,534 Total 138,636 (14,168) 124,468 120,043 Changes in the allowance for doubtful accounts include the following: Changes in the allowance for doubtful accounts (in millions of dollars) Description Allowance for doubtful accounts March 31, 2018 Doubtful accounts expense Write-offs Allowance for doubtful accounts March 31, 2019 Income taxes – Individuals and Trusts (7,241) (1,597) 1,277 (7,561) Income taxes – Employers (1,101) (420) 369 (1,152) Income taxes – Corporations (3,066) (689) 779 (2,976) Income taxes – Non-residents (137) (147) 187 (97) GST/HST (2,207) (853) 875 (2,185) Excise taxes and duties and miscellaneous charges (296) (37) 136 (197) Total (14,048) (3,743) 3,623 (14,168) The doubtful accounts expense of $3,743 million ($3,295 million in 2018) reported above includes an amount of $3,640 million ($3,216 million in 2018) recorded as an expense administered for the Government of Canada (see note 2(e)) and $103 million ($79 million in 2018) recorded as an expense administered for the Canada Pension Plan. 4. ... Amounts payable to taxpayers The following table gives details of the amounts payable to taxpayers as reported in the Statement of Administered Assets and Liabilities: Amounts payable to taxpayers (in millions of dollars) Description 2019 2018 Income taxes – Individuals and Trusts 36,692 35,300 Income taxes – Corporations 14,924 13,710 Income taxes – Employers and non-residents 123 85 GST/HST 13,395 12,715 Excise taxes & duties and miscellaneous charges 78 81 Total 65,212 61,891 6. ...

ARCHIVED- Schedules – Certain Assets Used in Petroleum and Natural Gas Activities We have archived this page and will not be updating it. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

ARCHIVED- Schedules – Certain Assets Used in Petroleum and Natural Gas Activities From: Canada Revenue Agency We have archived this page and will not be updating it. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

Line 12100 – Interest and other investment income Interest and other investment income form part of your total income and must be reported on your return. ... Forms and publications Income Tax Package Federal Worksheet Form T1135, Foreign Income Verification Statement Form T2036, Provincial or Territorial Foreign Tax Credit Form T2209, Federal Foreign Tax Credits Guide T4037, Capital Gains Interpretation Bulletin IT-396R ARCHIVED, Interest Income Interpretation Bulletin IT-510 ARCHIVED, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property Related topics Line 22100 – Carrying charges, interest expenses and other expenses Line 12700 – Taxable capital gains Line 40500 – Federal foreign tax credit Page details Date modified: 2025-01-21 ...

Mandatory disclosure rules – Guidance Notice to reader Guidance to the mandatory disclosure rules now includes new and updated information. On this page Mandatory disclosure rules General comments Reportable transactions No hallmarks – legislative exclusion from reporting Interaction with the general anti-avoidance rule (GAAR) Tax shelters and flow-through shares – legislative exclusion from reporting No reporting obligation under the reportable transaction regime Contingent fee arrangements Confidential protection Contractual protection Clerical and secretarial services – no reporting Advance income tax ruling Partners and employees Notifiable transactions Reasonable expectation to know – no reporting Partners and employees – no reporting Clerical and secretarial services – no reporting Due diligence- notifiable transactions – no reporting NT-2023-04. ... Reasonable expectation to know – no reporting Only advisors who know or are reasonably expected to know of their reporting requirements are required to file. ...