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For matters pertaining to Canada Pension Plan or Employment Insurance disclosures, submit Form CPT139, Canada Pension Plan (CPP)/Employment Insurance (EI) – Authorizing or Cancelling a Representative. ... All income tax technical publications are available on the CRA webpage Technical information – Income Tax. 69. To make an income tax enquiry by telephone: For individuals, call 1-800-959-8281; For businesses, call 1-800-959-5525; For all others, go to Telephone numbers – Canada Revenue Agency. ...

Refer to GST/HST Notice 238, First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members. ... These procedures are explained in GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers. ... For more information on the TCRD, refer to GST/HST Notice 264, Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document. ...

However, in addition to completing Form ON-BEN, you will also have to file Form RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2024, to the date you entered Canada. ... You can only claim a NOEC based on the property tax or rent paid on your principal residence – determined by the facts of where you mainly resided. ... You can do this by using the CRA's secure website at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to: Eastern Appeals Intake Centre Att: Chief of Appeals North Central Ontario TSO 1050 Notre Dame Avenue, Sudbury ON P3A 5C1 40. ...

If a person knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, a new penalty may apply. ... For all other trusts (resident – and non-resident), including listed trusts, a T3 Return is required to be filed for taxation years in which the trust: has tax payable is requested to file is a deemed resident trust is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence, or shares in the capital stock of a corporation) is a non-resident throughout the year, and has a taxable capital gain (other than from an excluded disposition described in subsection 150(5) of the Income Tax Act) or has disposed of taxable Canadian property (other than from an excluded disposition) holds property that is subject to subsection 75(2) of the Income Tax Act has provided a benefit of more than $100 to a beneficiary for upkeep, maintenance, or taxes for property maintained for the beneficiary’s use (for more information, see "Line 22 – Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary" on page 34 T4013 T3 Trust Guide 2023), or receives from the trust property any income, gain, or profit that is allocated to one or more beneficiaries, and the trust has: total income from all sources of more than $500 income of more than $100 allocated to any single beneficiary made a distribution of capital to one or more beneficiaries allocated any portion of the income to a non-resident beneficiary 2.2. ...

Each of the 190 residential condominium units owned by the corporation is prescribed property because all of the following conditions are met: the building contains four or more residential condominium units the corporation is the owner of at least 90% of the residential condominium units in the building (190 ÷ 200 = 95%) at least 90% of the residential condominium units of which the corporation is the owner are held by the corporation for purposes of providing individuals with continuous occupancy as a place of residence or lodging for periods of at least one month (188 ÷ 190 = 98.9%) Examples of residential properties The following residential buildings, along with any common areas, appurtenances, and related land, are examples of residential properties for purposes of the UHT: detached houses duplexes and triplexes laneway houses and coach houses cottages, cabins, and chalets that are not commercial cottages, cabins, and chalets semi-detached houses residential condominium units that are not prescribed property rowhouse units or townhouses Examples of buildings that are not residential properties The following are examples of buildings, premises, and structures that are not residential properties for purposes of the UHT: quadruplexes (buildings that have four dwelling units) high-rise apartment buildings buildings that are primarily (more than 50%) for retail or office use and that contain an apartment commercial condominium units boarding houses and lodging houses commercial cottages, cabins, and chalets (that is, those that are used by the operator of an establishment to provide lodging to several unrelated business or leisure travellers at once in separate cottages, cabins, or chalets) hotels, motels, inns, and bed and breakfasts floating homes mobile homes park model trailers travel trailers, motor homes, and camping trailers Note that the examples of hotels, motels, or inns are meant to illustrate buildings that do not fall within the definition of residential property. ...

Follow the instructions: How to apply – Form GST189: Rebate under reason code 1C- GST/HST break Example: An individual was incorrectly charged GST/HST A supplier sold a child’s car seat to a retailer on December 20, 2024, and did not charge tax. ... Follow the instructions: How to apply – Form GST189: Rebate under reason code 1C- GST/HST break Example: A business was incorrectly charged GST/HST by another business A manufacturer sold a child’s car seat to a retailer (business) on December 20, 2024, and incorrectly charged tax to the retailer. ... The business would then apply for a rebate using Form GST189: Rebate under reason code 1C – GST/HST break, "amounts paid in error", and include the form with their regular GST/HST return. 1. ...

You may choose to turn to Native-Land.ca | Our home on native land to learn more about the land you are on and Indigenous arts, culture and heritage to learn more about Indigenous culture and history. ... "Together with First Nations, Inuit, and Métis, we are charting a new way forward toward reconciliation – toward a new relationship and the promise of a more fair and equitable Canada for all. ... " Indigenous This has become the more common and politically correct term to refer to the three Aboriginal groups – First Nations, Inuit, and Métis. ...

Footnotes Footnote 1 Overview of Current Investment Portfolio – April 7, 2015 FC Meeting Return to footnote1 referrer Footnote 2 The Agency’s strategic priorities as identified in the Summary of the Corporate Business Plan 2015-2016 to 2017-2018 are service, compliance, integrity and security, innovation, and people. Return to footnote2 referrer Footnote 3 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009), Policy on the Management of Projects (2009). ... Return to footnote10 referrer Footnote 11 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009). ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule,or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

Where a purchase and sale agreement for a new house is assigned, there may be two builders of the house – the original builder (Builder A) and the first purchaser (the assignor). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...