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Current CRA website
Line 11900 – Employment insurance and other benefits
Line 11900 – Employment insurance and other benefits See the back of your T4E slip to find out how and where to report these amounts. ... Forms and publications Income Tax Package Related topics Line 23200 – Other deductions Line 23500 – Social benefits repayment Line 25600 – Additional deductions Québec Parental Insurance Plan Qualifying retroactive lump-sum payments Page details Date modified: 2025-01-21 ...
Current CRA website
Excise stamps – Information for consumers
Excise stamps – Information for consumers On this page What is an excise stamp Purpose of an excise stamp Products that require an excise stamp Infographics about excise stamps What is an excise stamp Excise stamps are adhered to the packaging of cannabis, tobacco, and vaping products sold in both online and in-person stores in Canada. You can identify an excise stamp by its small size, exactly 20 × 40 mm, and various visible features. ... This includes, but is not limited to: Cannabis dried material, cannabis edibles, seeds, and oils Tobacco, cigarettes, and cigars Vaping devices that contain a vaping substance (electronic cigarettes or e-cigarettes) Vaping substances that are not contained within a vaping device (pod-mods, vape pens, tank systems) Infographics about excise stamps For more information about the different products that require excise stamps, refer to the following infographics: Cannabis excise stamp – Infographic Tobacco excise stamp – Infographic Vaping excise stamp – Infographic Page details Date modified: 2024-11-20 ...
Miscellaneous severed letter
5 June 1992 Income Tax Severed Letter 9129915 - Banks' securities transactions — income or capital
Liverpool & London & and Globe has been followed by the Supreme Court of Canada in Anderson Logging and the Federal Court of Appeal in The Queen v. Marsh & McLennan Ltd., [[1983] C.T.C. 231] 83 D.T.C. 5180. 5. In Brown v. ... Canada Permanent- Significant Features • the taxpayer's share transactions were infrequent; • many of the shares had been acquired over a period of years by the taxpayer as part of the assets of smaller businesses which it purchased; • the shares were held for long periods of time, i.e. between 10 and 33 years; • all the shares earned dividends; • it was a blue chip stock portfolio; • the taxpayer took no outside market advice; • none of the shares were sold to meet depositors' claims; • shareholders' funds rather than borrowings were used to purchase the share portfolio; • the shares were sold to finance a program of expansion and because the taxpayer was caught in an interest rate squeeze. ...
Old website (cra-arc.gc.ca)
RRSP & RRIF Non-Qualified Investment Information Return
</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...
Old website (cra-arc.gc.ca)
RRSP & RRIF Non-Qualified Investment Information Return
</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...
Current CRA website
RRSP, RRIF, RDSP & RESP Non-Qualified Investment Information Return
<NameInitialText></NameInitialText>- 1 alpha- initial of the annuitant/holder/subscriber’s second given name </AnnuitantName> <AnnuitantSocialInsuranceNumber></AnnuitantSocialInsuranceNumber>- Required, 9 numeric- when the annuitant/holder/subscriber has failed to provide a SIN, enter zeroes in the entire field- enter the annuitant/holder/subscriber’s SIN or temporary tax number <AnnuitantAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- First line of the annuitant/holder/subscriber’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the annuitant/holder/subscriber’s address <CityName></CityName>- 28 alphanumeric- city in which the annuitant/holder/subscriber is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the annuitant/holder/subscriber is located or the state in the USA where the annuitant/holder/subscriber is located- use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code- when the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the annuitant/holder/subscriber is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- 10 alphanumeric- annuitant/holder/subscriber’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the annuitant/holder/subscriber’s USA zip code- or where the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter the foreign postal code </AnnuitantAddress> <ContractID> <RRSPOrRRIFNumber></RRSPOrRRIFNumber>- Required, 20 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan specimen plan/fund number that was issued by the CRA < RRSPOrRRIFContractNumber></RRSPOrRRIFContractNumber>- Required, 30 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan contract number issued by the financial institution </ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required, 1 alpha- original = O- amendment = A- cancel = C Note: An original return cannot contain an amended or cancelled slip. ... </SlipIdentification> </RRSPOrRRIFNQISlip> <RRSPOrRRIFNQISummary> <FilerAccountNumber></FilerAccountNumber> For original returns:- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000- use the account number assigned to file the RRSP contribution receipt filing return with the CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 For amended returns:- Required, enter the same account number used in the original filed return <SummaryReportTypeCode></SummaryReportTypeCode>- Required, 1 alpha- original = O- amendment = A Note: An original return cannot contain an amended or a canceled slip. ... Do not enter a dollar sign.- do not report negative values- Total Fair Market Value when they became non-qualified investments or were acquired as such < TotalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required, 15 numeric, enter dollars and cents. ...
Current CRA website
Examples – Tax payable on excess TFSA amount
This amount was calculated as 1% of the highest excess TFSA amount per month from October to December ($2,100 × 1% × 3 months = $63). ... As of that date, his total contributions in 2024 were $9,200 ($5,000 + $1,500 + $2,700). ... Tax of 1% per month on the excess amount was $28 ($1,900 × 1% × 2 months). ...
GST/HST Ruling
11 May 2016 GST/HST Ruling 172551 - – PROPOSED LAW/REGULATION - Intermittent urinary catheters
11 May 2016 GST/HST Ruling 172551- – PROPOSED LAW/REGULATION- Intermittent urinary catheters Unedited CRA Tags ETA 212, ETA 212.1, ETA 213, ETA Sch VI, Part II, 25, ETA Sch VI, Part II, 37, ETA Sch VII, 6 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The following description of the catheters is taken from […]: * [ABC] single-use catheters are designed for single-catheterization.[…] * [XYZ] catheters are […] single-use catheters […] You state in your letter that when you purchase the catheters from […] in Canada you are not charged the HST on the purchase price. ... Accordingly, you will find our response presented in the following manner: * The first part entitled Rulings Given addresses the tax status of intermittent urinary catheters sold in Canada and imported into Canada on or before March 22, 2016. * The second part entitled Interpretation Given addresses the tax status of catheters sold in Canada and imported into Canada after March 22, 2016. * Lastly, you will find a summary of our response. ...
Current CRA website
RRSP, RRIF, RDSP & RESP Non-Qualified Investment Information Return
<NameInitialText></NameInitialText>- 1 alpha- initial of the annuitant/holder/subscriber’s second given name </AnnuitantName> <AnnuitantSocialInsuranceNumber></AnnuitantSocialInsuranceNumber>- Required, 9 numeric- when the annuitant/holder/subscriber has failed to provide a SIN, enter zeroes in the entire field- enter the annuitant/holder/subscriber’s SIN or temporary tax number <AnnuitantAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- First line of the annuitant/holder/subscriber’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the annuitant/holder/subscriber’s address <CityName></CityName>- 28 alphanumeric- city in which the annuitant/holder/subscriber is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the annuitant/holder/subscriber is located or the state in the USA where the annuitant/holder/subscriber is located- use the abbreviations listed in the " T619- Electronic media transmittal " under section: Transmitter province or territory code- when the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the annuitant/holder/subscriber is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- 10 alphanumeric- annuitant/holder/subscriber’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the annuitant/holder/subscriber’s USA zip code- or where the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter the foreign postal code </AnnuitantAddress> <ContractID> <RRSPOrRRIFNumber></RRSPOrRRIFNumber>- Required, 20 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan specimen plan/fund number that was issued by the CRA <RRSPOrRRIFContractNumber></RRSPOrRRIFContractNumber>- Required, 30 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan contract number issued by the financial institution </ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required, 1 alpha- original = O- amendment = A- cancel = C Note: An original return cannot contain an amended or cancelled slip. ... </SlipIdentification> </RRSPOrRRIFNQISlip> <RRSPOrRRIFNQISummary> <FilerAccountNumber></FilerAccountNumber> For original returns:- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000- use the account number assigned to file the RRSP contribution receipt filing return with the CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 For amended returns:- Required, enter the same account number used in the original filed return <SummaryReportTypeCode></SummaryReportTypeCode>- Required, 1 alpha- original = O- amendment = A Note: An original return cannot contain an amended or a canceled slip. ... <TaxationYear></TaxationYear>- Required, 4 numeric- taxation year reported (e.g., 2011) <TotalSlipCount></TotalSlipCount>- Required, 7 numeric- total number of slips filed with this summary <FilerName> <NameLine1Text ></NameLine1Text>- Required, 35 alphanumeric- first line of filer/issuer/carrier/promoter’s name- if "&" is used in the name area enter as "&" <NameLine2Text ></NameLine2Text>- 35 alphanumeric- second line of filer/issuer/carrier/promoter’s name <NameLine3Text ></NameLine3Text>- 35 alphanumeric- use for "care of" or "attention" </FilerName> <FilerAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- first line of the filer/issuer/carrier/promoter’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the filer/issuer/carrier/promoter’s address <CityName></CityName>- 28 alphanumeric- city in which the filer/issuer/carrier/promoter is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the filer/issuer/carrier/promoter is located or the state in the USA where the filer/issuer/carrier/promoter is located- use the abbreviations listed in the " T619- Electronic media transmittal " under section: Transmitter province or territory code- when the filer/issuer/carrier/promoter's country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the filer/issuer/carrier/promoter is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- Require d, 10 alphanumeric- filer/issuer/carrier/promoter’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the filer/issuer/carrier/promoter’s USA zip code- or when the filer/issuer/carrier/promoter’s country code is neither CAN nor USA, enter the foreign postal code </FilerAddress> <FilerContact> <ContactFamilyName></ContactFamilyName>- Required, 30 alphanumeric- contact’s surname for this return- omit titles such as Mr., Mrs., etc.- do not include the first given name or initial <ContactGivenName></ContactGivenName>- Required, 30 alphanumeric- first 30 letters of the contacts first given name Note: If only initials are available, provide contact’s first initial <ContactAreaCode></ContactAreaCode>- Required, 3 numeric- area code of telephone number <ContactPhoneNumber></ContactPhoneNumber>- Required, 3 numeric with a hyphen (-), followed by 4 numeric- telephone number of the contact <ContactExtensionNumber></ContactExtensionNumber>- 5 numeric- extension of the contact <ContactEmailAddress></ContactEmailAddress>- Required, 60 alphanumeric- contact’s email address </FilerContact> <TotalAcquiredNonQualifiedInvestmentFairMarketValueAmount> </TotalAcquiredNonQualifiedInvestmentFairMarketValueAmount>- Required, 15 numeric characters, enter dollars and cents. ...
Current CRA website
RRSP, RRIF, RDSP & RESP Non-Qualified Investment Information Return
RRSP, RRIF, RDSP & RESP Non-Qualified Investment Information Return 2024V1- updated 2023-10-05 What’s New: No changes <Return> <RRSPOrRRIFNonQualifiedInvestment> <RRSPOrRRIFNQISlip> <Transaction> <TransactionDate> <NQITransactionDay></NQITransactionDay>- Required, 2 numeric- enter the 2 digits corresponding to the day for this transaction (ex.: 29) <NQITransactionMonth></NQITransactionMonth>- Require d, 2 numeric- enter the 2 digits corresponding to the month for this transaction (ex.: 12) <NQITransactionYear></NQITransactionYear>- Required, 4 numeric- enter the 4 digits corresponding to the year for this transaction (ex.: 2011) </TransactionDate> <AcquiredNonQualifiedInvestmentFairMarketValueAmount> </AcquiredNonQualifiedInvestmentFairMarketValueAmount>- Required, 11 numeric, enter dollars and cents- Fair Market Value when it became a non-qualified investment or was acquired as such- do not report negative values- do not enter a dollar sign <DisposedNonQualifiedInvestmentFairMarketValueAmount> </DisposedNonQualifiedInvestmentFairMarketValueAmount>- Required, 11 numeric, enter dollars and cents- Fair Market Value when it ceased to be a non-qualified investment or was disposed of- do not report negative values- do not enter a dollar sign <NonQualifiedInvestmentDescription></NonQualifiedInvestmentDescription>- Require d, 120 alphanumeric- enter the description of the investment, this may include the trade name of the company or investment, the stock exchange and the stock ticker of the investment. ... <NameInitialText></NameInitialText>- 1 alpha- initial of the annuitant/holder/subscriber’s second given name </AnnuitantName> <AnnuitantSocialInsuranceNumber></AnnuitantSocialInsuranceNumber>- Required, 9 numeric- when the annuitant/holder/subscriber has failed to provide a SIN, enter zeroes in the entire field- enter the annuitant/holder/subscriber’s SIN or temporary tax number <AnnuitantAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- First line of the annuitant/holder/subscriber’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the annuitant/holder/subscriber’s address <CityName></CityName>- 28 alphanumeric- city in which the annuitant/holder/subscriber is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the annuitant/holder/subscriber is located or the state in the USA where the annuitant/holder/subscriber is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the annuitant/holder/subscriber is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- 10 alphanumeric- annuitant/holder/subscriber’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the annuitant/holder/subscriber’s USA zip code- or where the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter the foreign postal code </AnnuitantAddress> <ContractID> <RRSPOrRRIFNumber></RRSPOrRRIFNumber>- Required, 20 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan specimen plan/fund number that was issued by the CRA <RRSPOrRRIFContractNumber></RRSPOrRRIFContractNumber>- Required, 30 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan contract number issued by the financial institution </ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required, 1 alpha- original = O- amendment = A- cancel = C Note: An original return cannot contain an amended or cancelled slip. ... </SlipIdentification> </RRSPOrRRIFNQISlip> <RRSPOrRRIFNQISummary> <FilerAccountNumber></FilerAccountNumber> For original returns:- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000- use the account number assigned to file the RRSP contribution receipt filing return with the CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 For amended returns:- Required, enter the same account number used in the original filed return <SummaryReportTypeCode></SummaryReportTypeCode>- Required, 1 alpha- original = O- amendment = A Note: An original return cannot contain an amended or a canceled slip. ...