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Current CRA website

Box 27 – Foreign currency

Box 27 Foreign currency Leave this area blank if you are reporting amounts in Canadian dollars. ... For example: AUD Australia, dollar DKK Denmark, krone EUR European Union, euro GBP United Kingdom, pound HKD Hong Kong, dollar JPY Japan, yen NZD New Zealand, dollar USD United States, dollar OTH Other Note If you are filing electronically, you must use the alphabetic code. ...
GST/HST Ruling

13 June 2013 GST/HST Ruling 145577 - Application of GST/HST to [...] [ACo] Snack Crackers

Product A is sold in a [...]. 7. The contents of Product A are [...], with [...] flavour packaged loosely [...]. 8. ... Product B is sold in a [...]. 12. The contents of Product B are [...], with [...] flavour packaged loosely [...]. 13. ... The contents of Product C are [...], with [...] flavour packaged loosely [...]. 18. ...
Archived CRA website

ARCHIVED — T1284 Saskatchewan Employee's Tools Tax Credit

ARCHIVED T1284 Saskatchewan Employee's Tools Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2015 Fillable PDF (t1284-fill-15e.pdf) 2014 Fillable PDF (t1284-fill-14e.pdf) 2013 Fillable PDF (t1284-fill-13e.pdf) 2012 Fillable PDF (t1284-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: N/A Standard print PDF (t1284-e.pdf) 2015 Standard print PDF (t1284-15e.pdf) 2014 Standard print PDF (t1284-14e.pdf) 2013 Standard print PDF (t1284-13e.pdf) 2012 Standard print PDF (t1284-12e.pdf) 2011 Standard print PDF (t1284-11e.pdf) 2010 Standard print PDF (t1284-10e.pdf) 2009 Standard print PDF (t1284-09e.pdf) 2008 Standard print PDF (t1284-08e.pdf) 2007 Standard print PDF (t1284-07e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Technical Interpretation - Internal

19 November 1992 Internal T.I. 9233587 F - Indians-UIC & Glenn Williams

19 November 1992 Internal T.I. 9233587 F- Indians-UIC & Glenn Williams Unedited CRA Tags 81, 153(1)(d.1), 153(1.1)   923358   L. Holloway   (613) 957-2104 November 19, 1992 District Office and Taxation Centre SupportBusiness and General DivisionSource Deductions Division      P. ... Cousineau Unemployment Insurance Benefits & Status Indians This is in reply to your facsimiled request for our comments on source deductions requirements for unemployment insurance benefits received by status Indians.  ...
Conference

10 October 2024 APFF Roundtable Q. 2, 2024-1028371C6 - Transfert intergénérationnel d’entreprise – nouvelles règles

(les « Actions de gel »), rachetables à sa demande pour une valeur équivalente à la juste valeur marchande JVM ») de Parent Inc. lors du gel. ... Le parent n’a pas encore utilisé sa déduction pour gains en capital DGC »). ... Le parent entend maintenant vendre ses actions de gel à une société de portefeuille Acheteur Co. ») contrôlée par ses enfants, tous majeurs. ...
Conference

2 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 5, 2023-0978561C6 F - Partnership – distribution of a life insurance police

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 2 NOVEMBRE 2023 APFF CONGRÈS 2023 5. ... À ce moment, la valeur de rachat VR ») de la police est de 10 000 $, le coût de base rajusté CBR ») est de 4 000 $ et la juste valeur marchande JVM ») est de 25 000 $. ... Alexander Johnstone / Nathalie Boyer Le 2 novembre 2023 2023-097856 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 L.R.C. (1985), ch. 1 (5e suppl.) L.I.R. »). ...
Current CRA website

Chapter 11 - 8503(4) to 8503(26) – Additional Conditions

Chapter 11- 8503(4) to 8503(26) Additional Conditions On this page... 11.1 8503(4)(a) Member Contributions 11.1.1 8503(4)(a)(i) Current Service Contribution Limit 11.1.2 8503(4)(a)(ii) Periods of Disability, Reduced Pay or Temporary Absence 11.1.3 8503(4)(a)(iii) Past Service Contribution Limit 11.2 8503(4)(b) Pre-payment of Member Contributions 11.3 8503(4)(c) Reduction in Benefits and Return of Contributions 11.4 8503(4)(d) Undue Deferral of Payment 11.5 8503(4)(e) & (f) Evidence of Disability 11.6 8503(5) Waiver of Member Contribution Condition 11.7 8503(6) Pre-Retirement Death Benefits 11.8 8503(7) Commutation of Lifetime Retirement Benefits 11.9 8503(7.1) Bridging Benefits and Elections 11.10 8503(8) Suspension or Cessation of Pension 11.11 8503(9) Re-Employed Member 11.12 8503(10) Re-Employed Member- Special Rules Not Applicable 11.13 8503(11) Re-Employed Member- Anti-Avoidance 11.14 8503(12) Limits Dependent on Consumer Price Index 11.15 8503(13) Statutory Plans Special Rules 11.16 8503(14) Artificially Reduced Pension Adjustment 11.17 8503(15) Past Service Employer Contribution 11.18 8503(16) Definitions for the Purpose of Phased Retirement Benefits 11.19 8503(17) Bridging Benefits Payable on a Stand-Alone Basis 11.20 8503(18) Rules of Application 11.21 8503(19) Benefit Accruals After Pension Commencement 11.22 8503(20) Re-Determination of Benefits 11.23 8503(21) Rules of Application 11.24 8503(22) Anti-Avoidance 11.25 8503(23) Cross-Plan Rules 11.26 8503(24) and (25) Associated Defined Benefit Provisions 11.27 8503(26) IPP Minimum Withdrawal 11.1 8503(4)(a) Member Contributions 11.1.1 8503(4)(a)(i) Current Service Contribution Limit Member current service contributions to a DB provision of an RPP are limited to the lesser of a) 9% of the member’s compensation for the year from an employer who participates in the plan, and b) $1,000 plus 70% of the member’s pension credit for the year under the provision. ... Cross references: Definition of Eligible Period of Temporary Absence 8500(1) Definition of Eligible Period of Reduced Pay 8500(1) Definition of Disabled 8500(1) Definition of Period of Disability 8500(1) Eligible Service 8503(3)(a)(iii) & (iv) Prescribed Compensation 8507 11.1.3 8503(4)(a)(iii) Past Service Contribution Limit Plans may give members the right to purchase past service defined benefits, as long as the purchase is in respect of eligible service in accordance with paragraph 8503(3)(a) of the Regulations. ... Cross references: Past Service Benefits 147.1(10) Amount of Employee’s Pension Contributions Deductible 147.2(4) Definition of Period of Reduced Services 8300(1) Certification in Respect of Past Service 8307 Period of Reduced Services Retroactive Benefits 8308(4) Prescribed Compensation 8507 11.2 8503(4)(b) Pre-payment of Member Contributions DB member contributions are not permitted before the year in which they relate. ...
GST/HST Interpretation

12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]

[L’Organisme] a créé une nouvelle plateforme Web, […], pour produire et diffuser des vidéos […]. ... [L’Organisme] s’engage à: produire une capsule sur l’événement qui sera diffusée sur le site web […] et sur ses autres plateformes numériques sans limite de temps ni de territoire […] diffuser en rotation sur son site Web, entre des dates déterminées, un maximum non garanti d’impressions d’une publicité type « tuile » conçue par le partenaire […] […][fournir des espaces sur les ondes télévisuelles pour un message publicitaire produit par le partenaire […] […]. ... [L’Organisme] s’engage à: produire une ou plusieurs capsules sur l’événement ou les activités du partenaire qui seront diffusées sur le site Web […] sans limite de temps ni de territoire et sur ses autres plateformes numériques […] […][fournir des espaces aubaines sur les ondes télévisuelles pour un message publicitaire produit par le partenaire] […] diffuser entre des dates déterminées un certain nombre d’impressions d’une publicité type « tuile » sur le site de [l’Organisme] […] et d’une publicité type « îlot » sur le site Web […] […]; la tuile et l’îlot sont produits par le partenaire publier dans Facebook, Twitter, etc. sur le compte […] des renseignements sur le partenariat […] verser au partenaire un montant d’argent équivalent à la visibilité accordée et qui est détaillée à […] remettre un […] Prix […] d’une valeur à déterminer […] etc. […] Il n’est pas clair si le montant d’argent mentionné à l’article […] et celui sous la rubrique […] sont les mêmes. ...
Archived CRA website

ARCHIVED — T3SCH14 Provincial and Territorial Income Tax Saskatchewan, Alberta, Northwest Territories and Yukon

ARCHIVED T3SCH14 Provincial and Territorial Income Tax Saskatchewan, Alberta, Northwest Territories and Yukon Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2000 Standard print PDF (t3sch14-00e.pdf) 1999 Standard print PDF (t3sch14-99e.pdf) 1998 Standard print PDF (t3sch14-98e.pdf) 1997 Standard print PDF (t3sch14-97e.pdf) 1996 Standard print PDF (t3sch14-96e.pdf) 1995 Standard print PDF (t3sch14-95e.pdf) 1994 Standard print PDF (t3sch14-94e.pdf) 1993 Standard print PDF (t3sch14-93e.pdf) 1992 Standard print PDF (t3sch14-92e.pdf) 1991 Standard print PDF (t3sch14-91e.pdf) 1990 Standard print PDF (t3sch14-90e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Archived CRA website

ARCHIVED — T3SCH13 Provincial and Territorial Income Tax Newfoundland, Prince Edward Island, and Nunavut

ARCHIVED T3SCH13 Provincial and Territorial Income Tax Newfoundland, Prince Edward Island, and Nunavut Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2000 Standard print PDF (t3sch13-00e.pdf) 1999 Standard print PDF (t3sch13-99e.pdf) 1998 Standard print PDF (t3sch13-98e.pdf) 1997 Standard print PDF (t3sch13-97e.pdf) 1996 Standard print PDF (t3sch13-96e.pdf) 1995 Standard print PDF (t3sch13-95e.pdf) 1994 Standard print PDF (t3sch13-94e.pdf) 1993 Standard print PDF (t3sch13-93e.pdf) 1992 Standard print PDF (t3sch13-92e.pdf) 1991 Standard print PDF (t3sch13-91e.pdf) 1990 Standard print PDF (t3sch13-90e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

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