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Internet access If you have access, you can find many of our publications at / on the Internet. ... See " Authorizing your representative " below. In person- If you visit us, we will ask you for one piece of signed identification with your picture. ...

Throughout the Chapter, the references to the " Department of Human Resources and Skills Development Act" have been changed to the " Department of Employment and Social Development Act", to reflect the legislative amendments made by S.C. 2013, c. 40 (formerly Bill C-4), s. 236. ¶3.18 has been revised to reflect subparagraph 6(1)(a)(vi) which was added by 2012, c. 48, s. 170(1), applicable in respect of benefits received or enjoyed on or after October 31, 2011. ¶3.21 has been expanded to include additional discussion on training allowances which are subject to paragraph 56(1)(r). ¶3.22 has been modified by changing the reference to the Department of Human Resources and Skills Development Canada (HRSDC) to the Department of Employment and Social Development, to reflect the legislative amendments made by S.C. 2013, c.40 (formerly Bill C-4), s. 237 and 238. ...

As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...

The four Committees — Audit, Governance, Human Resources, and Resources — appraise, provide advice, and make recommendations to the Board on the items that fall within their mandate. ...

You can usually get the full text description of each error clue from your tax calculation software package or by accessing chapter 2 of the RC4018 – Electronic Filers Manual. ... Section 116 – Disposition of taxable Canadian property by non-residents of Canada. e. ...

For example, electronic workload distribution, virtual management, and self-service tools will streamline our operations and improve our efficiency. high performing organization The CRA's healthy work environment – focused on alignment, strong results and renewal, and characterized by trust – will be built on a partnership of executives, managers, and employees. ...

If the going-concern unfunded liability is to be paid in a lump sum, the maximum eligible contributions that may be made in the years 1, 2, and 3 following the valuation are $100,000 (that is, $80,000 + $ 20,000), $21,000, and $22,000, respectively; no additional contributions toward the funding of the solvency deficiency can be made as eligible contributions. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... 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. ...

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. ...

As a result, the company charges GST on $50 (25% × $200); and the 12% HST on $150 (75% × $200). ...