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Evaluation – Canada Revenue Agency (CRA) Management of Small Business Nudge Final Report Audit, Evaluation, and Risk Branch June 2022 On this page Executive summary 1. ... The five CRA personae are: Persona 1: Tax Service Provider – Wayne Persona 2: Business Owner – Beatrice Persona 3: Typical Tax-filer – Lara Persona 4: Vulnerable – Fatima Persona 5: Needs help with taxes – Nate Segmentation Segmentation analysis attempts to obtain and analyze an individual’s attitudes, behaviours, financial situations, demographics, and other tendencies. ... Return to footnote 11 Footnote 12 Small & Medium Enterprises Directorate, Strategic Business Plan, The right intervention for the risk, Fiscal Year 2015 to 2018. ...

Businesses – Corporations Guides RC4088 General Index of Financial Information (GIFI) RC4089 Guide to Form T1178, General Index of Financial Information – Short Form T4012 T2 Corporation – Income Tax Guide T4088 Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim T7B-CORP Corporation Instalment Guide T2 return and schedules Use these forms to prepare your Corporation income tax return. ... T2 Corporation Income Tax Return T2005 Agreement Among Associated Corporations to Allocate an Amount to Calculate Their Base Level Deduction T2SHORT T2 Short Return – For Eligible Corporations T2SCH1 Net Income (Loss) for Income Tax Purposes T2SCH2 Charitable Donations and Gifts T2SCH3 Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations T2SCH4 Corporation Loss Continuity and Application T2SCH5 Tax Calculation Supplementary – Corporations T2SCH6 Summary of Dispositions of Capital Property T2SCH7 Aggregate Investment Income and Income Eligible for the Small Business Deduction T2SCH8 Capital Cost Allowance (CCA) T2SCH9 Related and Associated Corporations T2SCH10 Cumulative Eligible Capital Deduction T2SCH11 Transactions with Shareholders, Officers or Employees T2SCH12 Resource-Related Deductions T2SCH13 Continuity of Reserves T2SCH14 Miscellaneous Payments to Residents T2SCH15 Deferred Income Plans T2SCH16 Patronage Dividend Deduction T2SCH17 Credit Union Deductions T2SCH18 Federal and Provincial or Territorial Capital Gains Refund T2SCH19 Non-Resident Shareholder Information T2SCH20 Part XIV Additional Tax on Non-Resident Corporations T2SCH21 Federal Foreign Income Tax Credits and Federal Logging Tax Credit T2SCH22 Non-Resident Discretionary Trust T2SCH23 Agreement Among Associated Canadian- Controlled Private Corporation to Allocate the Business Limit T2SCH24 First Time Filer after Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent T2SCH25 Investment in Foreign Affiliates T2SCH27 Calculation of Canadian Manufacturing and Processing Profits Deduction T2SCH28 Election not to be Associated Through a Third Corporation T2SCH29 Payments to Non-Residents T2SCH31 Investment Tax Credit – Corporations T2SCH33 Taxable Capital Employed in Canada – Large Corporations T2SCH34 Taxable Capital Employed in Canada – Financial Institutions T2SCH35 Taxable Capital Employed in Canada – Large Insurance Corporations T2SCH37 Calculation of Unused Surtax Credit T2SCH38 Part VI Tax on Capital of Financial Institutions T2SCH39 Agreement Among Related Financial Institutions – Part VI Tax T2SCH42 Calculation of Unused Part I Tax Credit T2SCH43 Calculation of Parts IV.1 and VI.1 Taxes T2SCH44 Non-Arm's Length Transactions T2SCH45 Agreement Respecting Liability for Part VI.1 Tax T2SCH46 Part II- Tobacco Manufacturers' Surtax T2SCH49 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit T2SCH50 Shareholder Information T2SCH53 General Rate Income Pool (GRIP) Calculation T2SCH54 Low Rate Income Pool (LRIP) Calculation T2SCH55 Part III.1 Tax on Excessive Eligible Dividend Designations T2SCH58 Canadian Journalism Labour Tax Credit T2SCH71 Income Inclusion for Corporations that are Members of Single-Tier Partnerships T2SCH72 Income Inclusion for Corporations that are Members of Multi-Tier Partnerships T2SCH73 Income Inclusion Summary for Corporations that are Members of Partnerships T2SCH88 Internet Business Activities T2SCH89 Request for Capital Dividend Account Balance Verification T2SCH91 Information Concerning Claims for Treaty-Based Exemptions T2SCH97 Additional Information On Non-Resident Corporations In Canada T2SCH100 Balance Sheet Information T2SCH101 Opening Balance Sheet Information T2SCH125 Income Statement Information T2SCH141 Notes Checklist T2SCH150 Net Income (Loss) for Income Tax Purposes for Life Insurance Companies T2SCH300 Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit T2SCH301 Newfoundland and Labrador Research and Development Tax Credit T2SCH302 Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit T2SCH303 Newfoundland and Labrador Direct Equity Tax Credit T2SCH304 Newfoundland and Labrador Resort Property Investment Tax Credit T2SCH305 Newfoundland and Labrador Capital Tax on Financial Institutions T2SCH306 Newfoundland and Labrador Capital Tax on Financial Institutions – Agreement among related corporations T2SCH307 Newfoundland and Labrador Corporation Tax Calculation T2SCH308 Newfoundland and Labrador Venture Capital Tax Credit T2SCH309 Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit T2SCH321 Prince Edward Island Corporate Investment Tax Credit T2SCH322 Prince Edward Island Corporation Tax Calculation T2SCH340 Nova Scotia Research and Development Tax Credit T2SCH341 Nova Scotia Corporate Tax Reduction for New Small Businesses T2SCH342 Nova Scotia Tax on Large Corporations T2SCH343 Nova Scotia Tax on Large Corporations – Agreement Among Related Corporations T2SCH344 Nova Scotia Manufacturing and Processing Investment Tax Credit T2SCH345 Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit T2SCH346 Nova Scotia Corporation Tax Calculation T2SCH347 Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit T2SCH348 Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit (2015 and later tax years) T2SCH360 New Brunswick Research and Development Tax Credit T2SCH361 New Brunswick Tax on Large Corporations T2SCH362 New Brunswick Tax on Large Corporations – Agreement Among Related Corporations T2SCH365 Additional Certificate Numbers for the New Brunswick Film Tax Credit T2SCH366 New Brunswick Corporation Tax Calculation T2SCH367 New Brunswick Small Business Investor Tax Credit T2SCH380 Manitoba Research and Development Tax Credit T2SCH381 Manitoba Manufacturing Investment Tax Credit T2SCH382 Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit T2SCH383 Manitoba Corporation Tax Calculation T2SCH384 Manitoba Paid Work Experience Tax Credit T2SCH385 Manitoba Odour-Control Tax Credit T2SCH387 Manitoba Small Business Venture Capital Tax Credit T2SCH388 Manitoba Film and Video Production Tax Credit T2SCH389 Manitoba Book Publishing Tax Credit T2SCH390 Manitoba Cooperative Development Tax Credit T2SCH391 Manitoba Neighbourhoods Alive! Tax Credit T2SCH392 Manitoba Data Processing Investment Tax Credits T2SCH393 Manitoba Nutrient Management Tax Credit T2SCH394 Manitoba Rental Housing Construction Tax Credit T2SCH400 Saskatchewan Royalty Tax Rebate Calculation (Corporations) T2SCH401 Saskatchewan Manufacturing and Processing Tax Credit T2SCH402 Saskatchewan Manufacturing and Processing Investment Tax Credit T2SCH403 Saskatchewan Research and Development Tax Credit T2SCH404 Saskatchewan Manufacturing and Processing Profits Tax Reduction T2SCH410 Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit T2SCH411 Saskatchewan Corporation Tax Calculation T2SCH420 British Columbia Royalty and Deemed Income Rebate Calculation and Application (Corporations) T2SCH421 British Columbia Mining Exploration Tax Credit T2SCH424 British Columbia Two-Year Tax Holiday for New Small Businesses T2SCH426 British Columbia Manufacturing and Processing Tax Credit T2SCH427 British Columbia Corporation Tax Calculation T2SCH428 British Columbia Training Tax Credit T2SCH429 British Columbia Interactive Digital Media Tax Credit T2SCH430 British Columbia Shipbuilding and Ship Repair Industry Tax Credit T2SCH440 Yukon Manufacturing and Processing Profits Tax Credit T2SCH441 Yukon Mineral Exploration Tax Credit T2SCH442 Yukon Research and Development Tax Credit T2SCH443 Yukon Corporation Tax Calculation T2SCH444 Yukon Business Carbon Price Rebate T2SCH460 Northwest Territories Investment Tax Credit T2SCH461 Northwest Territories Corporation Tax Calculation T2SCH480 Nunavut Territory Investment Tax Credit T2SCH481 Nunavut Corporation Tax Calculation T2SCH490 Nunavut Business Training Tax Credit T2SCH500 Ontario Corporation Tax Calculation T2SCH501 Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction T2SCH502 Ontario Tax Credit for Manufacturing and Processing T2SCH504 Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties T2SCH506 Ontario Transitional Tax Debits and Credits T2SCH507 Ontario Transitional Tax Debits and Credits Calculation T2SCH508 Ontario Research and Development Tax Credit T2SCH510 Ontario Corporate Minimum Tax T2SCH511 Ontario Corporate Minimum Tax – Total Assets and Revenue for Associated Corporations T2SCH512 Ontario Special Additional Tax on Life Insurance Corporations (SAT) T2SCH513 Agreement Among Related Life Insurance Corporations (Ontario) T2SCH514 Ontario Capital Tax on Financial Institutions T2SCH515 Ontario Capital Tax on Other Than Financial Institutions T2SCH516 Capital Deduction Election of Associated Group for the Allocation of Net Deduction T2SCH517 Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions T2SCH524 Ontario Specialty Types T2SCH525 Ontario Political Contributions Tax Credit T2SCH546 Corporations Information Act Annual Return for Ontario Corporations T2SCH548 Corporations Information Act Annual Return for Foreign Business Corporations T2SCH550 Ontario Co-operative Education Tax Credit T2SCH552 Ontario Apprenticeship Training Tax Credit T2SCH554 Ontario Computer Animation and Special Effects Tax Credit T2SCH556 Ontario Film and Television Tax Credit T2SCH558 Ontario Production Services Tax Credit T2SCH560 Ontario Interactive Digital Media Tax Credit T2SCH562 Ontario Sound Recording Tax Credit T2SCH564 Ontario Book Publishing Tax Credit T2SCH566 Ontario Innovation Tax Credit T2SCH568 Ontario Business Research Institute Tax Credit T2SCH569 Ontario Business-Research Institute Tax Credit Contract Information T2WS1 Calculating estimated tax payable and tax credits for 2018 T2WS2 Calculating monthly instalment payments for 2018 T2WS3 Calculating quarterly instalment payments for 2018 Elections T123 Election on Disposition of Canadian Securities T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust T1296 Election, or Revocation of an Election, to Report in a Functional Currency T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation T2004 Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2022 Election in Respect of the Sale of Debts Receivable T2023 Election in Respect of Loans from Non-Residents T2027 Election to Deem Amount of Settlement of a Debt or Obligation T2034 Election to Establish Inventory Unit Prices for Animals T2054 Election for a Capital Dividend under Subsection 83(2) T2055 Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 Election for Disposition of Property Upon Cessation of Partnership T2063 Election In Respect of a Capital Gains Dividend Under Subsection 133(7.1) T2067 Election Not To Be A Public Corporation T2073 Election to be a Public Corporation T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer T2100 Joint Election in Respect of an Insurance Business Transferred by a Non-Resident Insurer T2101 Election for Gains on Shares of a Corporation Becoming Public T2107 Election for a Disposition of Shares in a Foreign Affiliate T2143 Election Not To Be a Restricted Financial Institution T217 Election, or Revocation of an Election, to use the Mark-to-Market Method Other forms RC59 Business Consent for Access by Telephone and Mail RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return (pursuant to subsection 220(2.1) of the Income Tax Act (ITA)) RC366 Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC431 Request for Re-appropriation of T2 Statute-barred Credits RC4649 Country-by-Country Report T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim T666 British Columbia Scientific Research and Experimental Development Tax Credit T1046 Designation of Resource Amount by an Original Owner T1131 Canadian Film or Video Production Tax Credit T1177 Film or Video Production Services Tax Credit T1178 General Index of Financial Information – Short T1196 British Columbia Film and Television Tax Credit T1197 British Columbia Production Services Tax Credit T1249 British Columbia Mining Exploration Tax Credit Partnership Schedule T1263 Third-party payments for scientific research and experimental development (SR&ED) T2047 Agreement in Respect of Unpaid Amounts T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 Other returns RC312 Reportable Transaction Information Return T183CORP Information Return for Corporations Filing Electronically T913 Part XI.2 Tax Return – Tax for the Disposition of Certain Properties T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T2016 Part XIII Tax Return – Tax on income from Canada of approved non-resident insurer T2096 Part XII.1 Return – Tax On Carved-Out Income T2140 Part V Tax Return – Tax on Non-Qualified Investments of a Registered Charity T2141 Part II.1 Tax Return – Tax on Corporate Distributions T2142 Part XII.3 Tax Return – Tax on Investment Income of Life Insurers Report a problem or mistake on this page Thank you for your help! ...

Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... The Financial Statements – Agency Activities include the operational revenues and expenses that the CRA manages and uses to run the organization. ... Amounts payable to taxpayers The following table provides 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) 2020 2019 Income taxes – Individuals and Trusts 34,149 36,692 Income taxes – Corporations 12,867 14,924 Income taxes – Employers and non-residents 12 123 GST/HST 12,983 13,395 Excise taxes & duties and miscellaneous charges 198 78 Total 60,209 65,212 6. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Lease intervals – Deemed supplies of real property Intangible personal property Overview Intangible personal property – General rules General rule 1 – Intangible personal property that can only be used primarily in non-participating provinces General rule 2 – Intangible personal property that can only be used primarily in participating provinces General Rule 3 – Intangible personal property that can be used otherwise than only primarily in participating provinces and otherwise than only primarily outside participating provinces General Rule 4 – Participating provinces with the same highest tax rate Intangible personal property that relates to passenger transportation services Intangible personal property that relates to tangible personal property Rule 1 – Intangible personal property that relates to tangible personal property that is not ordinarily located primarily in participating provinces Rule 2 – Intangible personal property that relates to tangible personal property ordinarily located primarily in participating provinces Rule 3 – Highest tax rate Rule 4 – Same highest tax rate Intangible personal property that relates to real property Intangible personal property that relates to real property in Canada and outside Canada Rule 1 – Intangible personal property that relates to real property that is not situated primarily in participating provinces Rule 2 – Intangible personal property that relates to real property situated primarily in participating provinces Rule 3 – Highest tax rate Rule 4 – Same highest tax rate Services Overview Services – General rules General Rule 1 – Address in Canada obtained General Rule 2 – No address in Canada obtained. ... ON=Ontario, NS = Nova Scotia, NB = New Brunswick, BC = British Columbia, NL = Newfoundland and Labrador 2. ...

Information for Canadian Small Businesses – Forms and publications On this page… Guides Pamphlets, brochures and slips Forms Interpretation bulletins Income Tax folios Information circulars Excise duty memoranda Excise tax and special levies memoranda GST/HST memoranda Guides RC17, Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer RC4015, Reconciliation of Business Income for Tax Purposes RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada – GST/HST Information for Non-Residents RC4033, General Application for GST/HST Rebates – Includes Forms GST189, GST288, and GST507 RC4058, Quick Method of Accounting for GST/HST – Includes Form GST74 RC4082, GST/HST Information for Charities RC4110, Employee or Self-Employed? RC4120, Employers' Guide – Filing the T4 Slip and Summary RC4420, Information on CRA – Service Complaints T4001, Employers' Guide – Payroll Deductions and Remittances T4002, Business and Professional Income T4003, Farming and Fishing Income T4008, Payroll Deductions Supplementary Tables T4012, T2 Corporation – Income Tax Guide T4032, Payroll Deductions Tables T4036, Rental Income T4037, Capital Gains T4068, Guide for the Partnership Information Return (T5013 Forms) T4127-JAN, Payroll Deductions Formulas for Computer Programs T4130, Employers' Guide – Taxable Benefits and Allowances T7B-CORP, Corporation Instalment Guide Pamphlets, brochures, and slips P148, Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4405, GST/HST Rulings – Experts in GST/HST Legislation T4, Statement of Remuneration Paid T4A, Statement of Pension, Retirement, Annuity and Other Income Forms B200, Excise Tax Return B248, Registration Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B253, Softwood Lumber Products Export Charge – Registration Form B275, Softwood Lumber Products Export Charge Return B284, Election or Revocation of the Election for Semi-Annual Reporting CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act E413, Notice of Objection (Excise Tax Act) E676, Notice of Objection (Air Travellers Security Charge Act) E680, Notice of Objection (Excise Act, 2001) GST20, Election for GST/HST Reporting Period GST44, Election Concerning the Acquisition of a Business or Part of a Business GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year GST159, Notice of Objection (GST/HST) L15, Application for Licence under the Provisions of the Excise Tax Act N15, Excise Tax Application for Refund/Rebate RC1, Request for a Business Number (BN) RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) RC59, Business Consent RC193, Service-Related Complaints RC257, Request for an Information Return Program Account (RZ) RC366, Direct Deposit Request for Businesses T137, Request for Destruction of Records RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest T400A, Objection – Income Tax Act T1013, Authorizing or Cancelling a Representative T1139, Reconciliation of Business Income for Tax Purposes T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T2042, Statement of Farming Activities T2121, Statement of Fishing Activities T2125, Statement of Business or Professional Activities T5013, Statement of Partnership Income TD1, Personal Tax Credits Return T2, Corporation Income Tax Return T4SUM, Summary of Remuneration Paid Interpretation bulletins IT-99R5-CONSOLID, Legal and Accounting Fees IT-154R, Special Reserves IT-200, Surface Rentals and Farming Operations IT-273R2, Government Assistance – General Comments IT-291R3, Transfer of Property to a Corporation Under Subsection 85(1) IT-364, Commencement of Business Operations IT-413R, Election by Members of a Partnership Under Subsection 97(2) IT-417R2, Prepaid Expenses and Deferred Charges IT-442R, Bad Debts and Reserves for Doubtful Debts IT-456, Capital Property – Some Adjustments to Cost Base IT-459, Adventure or Concern in the Nature of Trade IT-473R, Inventory Valuation IT478R2, Capital Cost Allowance – Recapture and Terminal Loss IT-518R, Food, Beverages, and Entertainment Expenses Income Tax Folios S1-F5-C1, Related persons and dealing at arm's length S4-F2-C2, Business Use of Home Expenses Information circulars IC00-1R5, Voluntary Disclosures Program IC07-1, Taxpayer Relief Provisions IC70-6R7, Advance Income Tax Rulings IC76-19R3, Transfer of Property to a Corporation Under Section 85 IC78-10R5, Books and Records Retention/Destruction IC89-2R3, Directors' Liability Excise duty memoranda EDM1-1-1, The Excise Duty Program EDM1-1-2, Regional Excise Duty Offices EDM2-1-1, Licence Types EDM2-3-1, Registration Types Excise tax and special levies memoranda X2-1, Licences X2-2, Small Manufacturers X2-3, Bonds Given as Security by Licensed Wholesalers X3-1, Goods Subject to Excise Tax X6-1, Books and Records X6-2, Returns and Payments GST/HST memorandum GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service Previous page Table of contents Next page Date modified: 2017-03-23 ...

Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 From: Canada Revenue Agency No.: IC72-17R6 Date: September 29, 2011 Subject: Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 This version is only available electronically. ... For the purpose of Article XIII, paragraph 9 of the Canada – United States Tax Convention, the reduction of the capital gain for properties owned on September 26, 1980 and disposed of after December 31, 1984, is normally calculated by using the following ratio: A ÷ B = ratio Where, A equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and December 31, 1984; and, B equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and the date of disposition. ... A – [A × (B/C) – D] where: A is the calculated gain B is one plus the number of taxation years ending after the acquisition date for which the property was the taxpayer's principal residence and during which the taxpayer was resident in Canada (both the year of acquisition [if after 1971] and the year of disposition can be included if the property qualified as a principal residence in the year). ...

Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 No.: IC72-17R6 Date: September 29, 2011 Subject: Procedures concerning the disposition of taxable Canadian property by non‑residents of Canada – Section 116 This version is only available electronically. ... For the purpose of Article XIII, paragraph 9 of the Canada – United States Tax Convention, the reduction of the capital gain for properties owned on September 26, 1980 and disposed of after December 31, 1984, is normally calculated by using the following ratio: A ÷ B = ratio Where, A equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and December 31, 1984; and, B equals the number of months between the date of acquisition or January 1, 1972 (whichever is later), and the date of disposition. ... A – [A × (B/C) – D] where: A is the calculated gain B is one plus the number of taxation years ending after the acquisition date for which the property was the taxpayer's principal residence and during which the taxpayer was resident in Canada (both the year of acquisition [if after 1971] and the year of disposition can be included if the property qualified as a principal residence in the year). ...

Lines 21698, 21699 and 21700 – Business investment loss If you had a business investment loss in 2024, you may be able to deduct a portion of this loss from income. ... Completing your tax return Complete Schedule 3, Capital Gains or Losses while referring to Chart 6 – Claiming an allowable business investment loss to determine your ABIL and, if applicable, your business investment loss reduction. ... Forms and publications Guide T4037, Capital Gains Schedule 3, Capital Gains or Losses Form T1A, Request for Loss Carryback Income Tax Folio S1-F5-C1, Related Persons and Dealing at Arm's Length Archived Interpretation Bulletin IT-232R3, Losses – Their deductibility in the Loss Year or in Other Years Income Tax Folio S4-F8-C1, Business Investment Losses Related topics Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25400 – Capital gains deduction Summary of loss application rules Page details Date modified: 2025-03-03 ...

Your Rights Our service complaint process Step 1 – Talk to us Step 2 – Contact the CRA Service Complaints Program Step 3 – Contact the Taxpayers' Ombudsman Non-service related complaints Authorizing a representative Authorizing online Authorizing by mail Managing existing authorizations Online Services My account Handling business taxes online For more information What if you need help? ... Step 1 – Talk to us If you are not satisfied with the service that you have received from us, you can file a formal complaint. ... Call the CRA at the following telephone numbers: Individuals – Call 1-800-959-8281. ...

If the Project complexity and risk rating is > = 50 and estimated costs are > = 40M, the project gets oversight from the Transformation Oversight Committee and from the Board. ... Return to footnote 6 referrer Footnote 7 Definition retrieved from Agile Practices | PMI (English only). ... Return to footnote 9 referrer Footnote 10 Definition retrieved from Waterfall Methodology – A Complete Guide | Adobe Workfront (English only). ...