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Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures – Report in brief PDF version This report is dedicated to Wendall Nicholas, for his commitment and leadership as a member of the Disability Advisory Committee. On this page Preface Introduction Enabling DTC access through improved eligibility criteria Enabling DTC access through improved application procedures Enabling access through improved communications Enhancing access to other disability benefits Recognizing the additional costs of disability Appendix 1 – List of Committee members Appendix 2 – Recommendations Preface The Disability Advisory Committee was originally formed in March 2005 after the Technical Advisory Committee on Tax Measures for Persons with Disabilities had completed its mandated work and released its report Disability Tax Fairness in 2004. ... Appendix 1 – List of Committee members The Committee members whose work produced this report are: Frank Vermaeten, Co-Chair of the Committee, Assistant Commissioner with the Canada Revenue Agency, from Ontario Dr. ...

EDN78 General information – Vaping products From: Canada Revenue Agency Excise Duty Notice November 2024 This version replaces the one dated July 2024. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... These offices are listed at Contact information – Excise and Specialty Tax Directorate. ...

Complete and file a return – When to file 1. When to file 2. Calculate the net tax 3. ... For more information on how to pay, or what to do if you can't pay, see Remit (pay) the tax collected – How to remit (pay). ... See filing deadlines for the different filing periods: monthly Monthly GST/HST filing and payment deadlines – Monthly Filing deadline Payment deadline Example One month after the end of the reporting period One month after the end of the reporting period Reporting period: July 31 Filing deadline: August 31 Payment deadline: August 31 quarterly Quarterly GST/HST filing and payment deadlines – Quarterly Filing deadline Payment deadline Example One month after the end of the reporting period One month after the end of the reporting period Reporting period: March 31 Filing deadline: April 30 Payment deadline: April 30 annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST filing and payment deadlines – Annually (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) Filing deadline Payment deadline Example 3 months after fiscal year-end 3 months after fiscal year-end Reporting period: August 31 Filing deadline: November 30 Payment deadline: November 30 annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST filing and payment deadlines – Annually (individuals with a December 31 fiscal year-end and business income for income tax purposes) Filing deadline Payment deadline Example June 15 April 30 Reporting period: December 31 Filing deadline: June 15 Payment deadline: April 30 Different rules apply to most listed financial institutions that file annual returns and to all selected listed financial institutions. ...

For more information, refer to the following GST/HST Info Sheets: GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services; GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property; and Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

For more information, refer to the following GST/HST Info Sheets: GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services; GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property; and Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Complete and file a return – When to file 1. When to file 2. Calculate the net tax 3. ... See filing deadlines for the different filing periods: monthly Monthly GST/HST filing and payment deadlines – Monthly Filing deadline Payment deadline Example One month after the end of the reporting period One month after the end of the reporting period Reporting period: July 31 Filing deadline: August 31 Payment deadline: August 31 quarterly Quarterly GST/HST filing and payment deadlines – Quarterly Filing deadline Payment deadline Example One month after the end of the reporting period One month after the end of the reporting period Reporting period: March 31 Filing deadline: April 30 Payment deadline: April 30 annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) Annually – (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST filing and payment deadlines – Annually (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) Filing deadline Payment deadline Example 3 months after fiscal year-end 3 months after fiscal year-end Reporting period: August 31 Filing deadline: November 30 Payment deadline: November 30 annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) Annually – (individuals with a December 31 fiscal year-end and business income for income tax purposes) GST/HST filing and payment deadlines – Annually (individuals with a December 31 fiscal year-end and business income for income tax purposes) Filing deadline Payment deadline Example June 15 April 30 Reporting period: December 31 Filing deadline: June 15 Payment deadline: April 30 Different rules apply to most listed financial institutions that file annually and to all selected listed financial institutions. ...

Slide 23- Section A – Identification (1/3) Renee: After the Basic Information Sheet is Section A – Identification. ... Under “ Name of grantee ”, enter the full name of the non-qualified donee (grantee) that received a grant. Under “ Purpose of grant ”, describe concisely the purpose of each grant. ...

Summary of the project / initiative / change The CRA’s Security and Internal Affairs Directorate is currently establishing an Identity and Access Management (IAM) Program, and concurrently managing a multi-phased, multi-year project to optimize IAM business processes. ... Phase 3 – Password Management Password Management is being delivered in this phase of the IAM project. ... Risk identification and categorization A) Type of program or activity Administration of Programs / Activity and Services Leveraging the Authoritative Identity Store (AIS) delivered by IAM Phase 2 – Identity Synchronization, which links five major internal computing environments IAM Phase 3 – Password Management, will enable centralizing the management of passwords across these computing environments. ...

Time Sheet Changes to Absence types Effective April 1, 2020, all employees will use the following absence types for paid leave related to the COVID-19 pandemic on their timesheets: 6990 – Leave with pay – Other reasons (unchanged) This code is to be used for hours not worked for other reasons not covered by one of the new codes below. This code applies to both COVID-19 related and non-COVID-19 related situations. 6991 – Leave with pay – COVID-19 Illness This code is to be used for hours not worked when an employee has tested positive for COVID-19 or displays symptoms of COVID-19. 6992 – Leave with pay – COVID-19 Family Care This code is to be used for hours not worked due to school and daycare closures where no alternative arrangements could be made. This code is also for hours not worked by employees that are caring for family members and are unable to work remotely. 6993 – Leave with pay – COVID-19 Technology This code is to be used for hours not worked due to limitations of employee technology, including VPN access or lack of work equipment or tools to perform the duties from home. 6994 – Leave with pay – COVID-19 Work limitation This code is to be used for hours not worked due to the CRA’s limited work schedule as a result of Business Continuity Plans being restricted to critical employees only. ...