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Ruling

24 January 1990 Ruling HBW42901 F - Canada-Portugal Reciprocal Air & Shipping Exemption

24 January 1990 Ruling HBW42901 F- Canada-Portugal Reciprocal Air & Shipping Exemption Unedited CRA Tags n/a 19(1) B. Fioravanti   (613) 957-2073   HBW 4290-1 January 24, 1990 Dear 19(1) Re: Canada- Portugal- Reciprocal Air & Shipping Exemption Your letter of January 9 together with enclosures has been referred to the attention of C. ... SavageA/DirectorProvincial and InternationalRelations Division c.c.:      C. ...
GST/HST Interpretation

25 September 2014 GST/HST Interpretation 147682 - – […][Is the Master Trust entitled to a rebate]

[The Company] is the administrator of a number of pension plans including the […] and the […]. […] (the “Plans”) are registered pension plans for income tax purposes and participants in the Master Trust. ... Where the Trustee retains any cash balances, it may invest in the limited manner specified in sections […] and […] of the MTA. 17. Section […] of the MTA details the general powers and duties of the Trustee in administering and investing the Fund. […] 18. ...
Current CRA website

Part XVIII Information Return – International Exchange of Information on Financial Accounts

SEQ# = sequence number of 9 digits, created by the filer </DocumentSpecification> <FilerCategory></FilerCategory> Required, 4 characters Enter one of the following code to identify the filer category of the reporting financial institution: F601 for foreign financial institution (FFI) F602 for Registered Deemed-Compliant (RDC) FFI F605 for Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT) with an Agreement with the U.S. F610 for Withholding Agent under the U.S. ... Format to be used: CA-YY-BNRZ-SP-SEQ# Example: C A-16-123456789 RZ0001-SP-123456789 CA = Canada YY = Taxation year BNRZ = Filer's business number (BN) RZ account, used at the summary level (15 characters) SP = Identifies that this Document Reference Identifier is for the sponsor. ...
Technical Interpretation - External

21 July 2017 External T.I. - General answer for Delaware/Florida Working Group Submissions / Questions

From: "Delaware Florida / Delaware Florida (CRA/ARC)" (DELAWAREFLG@cra-arc.gc.ca) Date: July 21, 2017 at 2:23:32 PM GMT-4 To: "Michael Kandev" (mkandev@dwpv.com) Cc: "Delaware Florida / Delaware Florida (CRA/ARC)" (DELAWAREFLG@cra-arc.gc.ca) This correspondence is further to your submission of April 27, 2017 regarding compliance issues related to Delaware & Florida limited liability partnerships (“Delaware & Florida LLPs”) and Delaware & Florida limited liability limited partnerships (“Delaware & Florida LLLPs”). ... The “protective filing” of T1134s and / or T106s, in respect of Delaware & Florida LLPs or Delaware & Florida LLLPs, based on the IFA 2016 Pronouncement; b. Delaware & Florida LLPs and Delaware & Florida LLLPs that have been assigned a Business Number by the CRA, further to a request made based on the IFA 2016 Pronouncement; c. ...
GST/HST Ruling

10 January 2011 GST/HST Ruling 131208 - Temporary Importation - Racing [...] Equipment

10 January 2011 GST/HST Ruling 131208- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [...] [racing] equipment to [...]. 3. [...]. 4. ...
Archived CRA website

ARCHIVED — T5013SCH10 T5013SCH10 Calculation of Deduction for Cumulative Eligible Capital of a Partnership - Schedule 10

ARCHIVED T5013SCH10 T5013SCH10 Calculation of Deduction for Cumulative Eligible Capital of a Partnership- Schedule 10 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 (t5013sch10-fill-15e.pdf) 2013 Fillable PDF (t5013sch10-fill-13e.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: 2015 Standard print PDF (t5013sch10-15e.pdf) 2013 Standard print PDF (t5013sch10-13e.pdf) 2011 Standard print PDF (t5013sch10-11e.pdf) 2010 Standard print PDF (t5013sch10-10e.pdf) 2009 Standard print PDF (t5013sch10-09e.pdf) 2006 Standard print PDF (t5013sch10-06e.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 — T3TI Territorial Tax Instructions

ARCHIVED T3TI Territorial Tax Instructions 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: N/A Standard print PDF (t3ti-e.pdf) 2006 Standard print PDF (t3ti-06e.pdf) 2005 Standard print PDF (t3ti-05e.pdf) 2003 Standard print PDF (t3ti-03e.pdf) 2002 Standard print PDF (t3ti-02e.pdf) 2001 Standard print PDF (t3ti-01e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
GST/HST Ruling

11 June 2013 GST/HST Ruling 144979 - Tax status of [...] Snack Crackers

Product A is sold in [...]g multi-serving bags. [...]. 7. The contents of Product A are [...], with [...] packaged loosely in a bag. 8. ... The appearance of Product A is [...]. [...]. 11. Words such as [...] appear on the bag of Product A. 12. [...]. 13. ... Also, Product A is somewhat crunchy and [...] in texture like a traditional [...]. ...
Current CRA website

Capital Gains – 2019

Abbreviations The following is a list of some of the abbreviations that are used in this guide: ABIL Allowable business investment loss ACB Adjusted cost base CCA Capital cost allowance CNIL Cumulative net investment loss FMV Fair market value LPP Listed personal property RFL Restricted farm loss UCC Undepreciated capital cost Adjusted cost base (ACB) usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on 3 different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost 10,000 10,000 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2014-2018 4,000 4,000 4,000 UCC at the beginning of 2019 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition 4,000 8,000 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share 3,600 200 Average cost = 900 = 50 18.00 Purchase in 2019: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...
Current CRA website

Capital Gains – 2024

Abbreviations The following is a list of some of the abbreviations that are used in this guide: ABIL Allowable business investment loss ACB Adjusted cost base CCA Capital cost allowance CNIL Cumulative net investment loss FMV Fair market value LPP Listed personal property RFL Restricted farm loss UCC Undepreciated capital cost Adjusted cost base (ACB) This is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Description A ($) B ($) C ($) Calculation of capital gain: Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost 10,000 10,000 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss (or recapture of CCA): Capital cost 10,000 10,000 10,000 Minus: CCA 2018-2023 4,000 4,000 4,000 UCC at the beginning of 2024 = 6,000 = 6,000 = 6,000 Minus whichever is less: Capital cost of $10,000 or proceeds of disposition 4,000 8,000 10,000 Terminal loss (or recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, you do not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15 per share 1,500 100 15.00 Purchase in 2006: $20 per share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $18 per share 3,600 200 Average cost = 900 = 50 18.00 Purchase in 2024: $21 per share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, You bought units of a mutual fund trust. ...

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