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For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Deductions included on pages 4 to 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Footnote 1 Tax credits included on page 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable which takes into account the amount of tax credits carried back to the current tax year. ... For additional information please refer to the Guide T4012, T2 Corporation — Income Tax Guide. ...

Timed tests All CRA online tests are timed; the computer ensures fairness by controlling the duration of the session, from the exact moment each test-taker clicks " Start Your Test ". ... The main elements of this screen are the name of the test (in this case "Practice Test (D01A1E)"), the question number you are responding to, and the total number of questions in the test (in this case "Question 1 / 6"), the actual question and, in the case of a multiple choice question, the options from which you can choose. ...

This info sheet also expands upon the information in Excise and GST/HST News – No. 108. ... If you are uncertain as to whether a supply is made in a participating province, 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. ... Educational approach In September 2020, the Canada Revenue Agency (CRA) published in Excise and GST/HST News – No 108 an article entitled “The application of GST/HST to manual osteopathic services”. ...

Update May 10, 2022 ¶1.4 has been revised with an editorial change, which added “or as” before the phrase “a scholarship […]” for better readability. ¶1.12 has been revised in Step 2 to refer to the term “contract of enterprise or for services” as defined in the Civil Code of Quebec. ... It has also been revised to add the word “first” to what is now the second sentence and to change the reference to paragraph 56(1)(n) to a reference to subparagraph 56(1)(n)(i). ¶1.69.1 has been added to include information on the basic scholarship exemption – which corresponds to paragraph 56(3)(c), the third component of the scholarship exemption – and clarifies that it can be applied in situations when the total exemption computed under paragraph 56(3)(a) and paragraph 56(3)(b) is less than the total of all amounts used in computing income under subparagraph 56(1)(n)(i). ¶1.72 has been revised to add the clarifying wording “for deduction in the year the grant is received” at the end of the fifth sentence. ¶1.75 has been revised to change the wording order so that the art production grant exemption is referenced prior to the reference to the basic scholarship exemption in the parenthetical comment in the first sentence. ¶1.77 has been revised to replace the cross-reference to the Line 13000 webpage with a reference to Guide P105, Students and Income Tax. ¶1.78 has been revised to clarify that it is only when gifts of property are made by an artist or writer to certain donees that the special tax rules discussed in this Chapter apply. ¶1.80 has been revised to move the cross-reference to Income Tax Folio S7-F1-C1 to the beginning of the final sentence in the paragraph. ¶1.81 has been revised to add clarifying wording that specifies that a discussion of how the rules “apply on death” is beyond the scope of the Chapter ¶1.83 has been revised to clarify that it is the amount of an individual’s total gifts that is used to calculate their donation tax credit and that an individual’s total gifts are based on the total of the individual’s total charitable gifts, total cultural gifts, and total ecological gifts. ...

Within the A & CS Branch, better support is required through a core of project management expertise that would provide enhanced support and guidance. ... For current and future projects, project teams within A & CS should have a good understanding of all memorandums of understanding (MOUs) that exist with potential partners, stakeholders and clients and how the MOUs apply to their respective projects. ... Furthermore, the overall co-ordination and management of large investment and complex projects within the Canada Revenue Agency (CRA) need to be better supported by strategic, Agency level support as well as measures to enhance capacity to manage projects at the A & CS Branch level. ...

If you are uncertain as to whether a supply is made in a participating province, 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. ... Online registration eligibility conditions that need to be met are on the Business Registration Online – Register now webpage. ... GST/HST returns can also be filed: in person at a participating financial institution along with payment by mail to the address on the return For further information regarding the filing of returns, go to Complete and file a return – When to file. ...

For more information about taxable benefits, see the T4130, Employers' Guide – Taxable Benefits and Allowances. ... For more information on these slips, see T4001, Employer's Guide – Payroll Deductions and Remittances, and go to Payroll. ... For more information, see Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary. ...

For more information on the recapture of ITCs, see GST/HST Info Sheets GI-165, Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits. ... The following chart provides information that needs to be included on your receipts, invoices, or other documentation to support your claim: Input tax credit information requirements Information required Total sale under $100 Total sale of $100 to $499.99 Total sale of $500 or more Supplier's business or trading name, or an intermediary's Footnote * Yes Yes Yes The invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable Yes Yes Yes The total amount paid or payable Yes Yes Yes An indication of the total amount of GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate No Yes Yes An indication of the status of each supply where the invoice includes both taxable and exempt supplies No Yes Yes The supplier or intermediary's GST/HST registration number No Yes Yes The buyer's name or trading name or the name of the buyer's authorized agent or representative No No Yes A brief description of the property or services No No Yes The terms of payment No No Yes Footnote * An intermediary is a registrant who, acting as your agent or under an agreement with you, causes or facilitates the making of the supply by you. ...

The analysis concluded that, " Based on the results of the SWOT [Footnote 9] analysis it is evident that the SD framework is in place at the Canada Revenue Agency for a successful Sustainable Development program that is aligned to the Federal Sustainable Development Act ". It also stated that, " Given the successes of the individual sections, the Division is virtually guaranteed of successfully delivering its fifth SD strategy. ...