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Summary of the project / initiative / change Personnel Security Screening plays a vital role within the Canada Revenue Agency’s (CRA) security program by ascertaining that all employees are appropriately screened based on the access to information and CRA premises required for the performance of their duties. ... As such, in addition to the current reliability status, the CRA’s Security and Internal Affairs Directorate is putting improvements into place through the development of a new level of security screening, Reliability Status +. ... A valid Reliability Status would be a pre-requisite to Reliability Status +. ...

T2 Corporation – Income Tax Guide – Chapter 4: Page 4 of the T2 return On this page... Small business deduction Avoidance of the business limit and taxable capital limit Preventing multiplication of the small business deduction Line 400 – Income from active business carried on in Canada Active business income Specified investment business Personal services business Specified shareholder How to calculate income from an active business carried on in Canada Specified partnership income Line 405 – Taxable income for the SBD Line 410- Business limit Line 425 – Reduced business limit Assignment of the business limit under subsection 125(3.2) Line 430 – Small business deduction Small business deduction Corporations that were Canadian-controlled private corporations (CCPCs) throughout the tax year may be able to claim the small business deduction (SBD). ... To calculate the total taxable capital employed in Canada, use whichever one of the following schedules that applies: Schedule 33, Taxable Capital Employed in Canada – Large Corporations; Schedule 34, Taxable Capital Employed in Canada – Financial Institutions; or Schedule 35, Taxable Capital Employed in Canada – Large Insurance Corporations. ...

T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...

T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

Schedule C – Service Standards at the CRA – Overall Results Previous page Next page About external service standards In today’s results-based management environment, service standards are an essential tool for managing effective, citizen-focused service delivery. ... Deferred income plans – Respond to written enquiries Within 60 days 80% 75.1% 60.2% 37.6% 64.8% 71.4% Target not met 15. ... Validation and control – Results of review 45 days 90% 93.6% Not Available 98.7% 97% 94.2% Met or exceeded target 43. ...

T2 Corporation – Income Tax Guide – 2016 T4012(E) Rev. 16 If you are blind or partially sighted, you can get our publications in braille, large print, etext, or MP3 by going to About multiple formats. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Online services Handling business taxes online Electronic payments For more information What if you need help? ...

Example – Instalment base – Amalgamations Example Corporations A, B and C each have a tax year that begins on January 1 st and ends on December 31 st. ... This amount is the total of the predecessor corporations' tax payable for 2015 ($4,000 + $5,000 + $6,000) for their last tax year before amalgamation. $7,500 for the second instalment base amount for the successor's 2016 tax year. This amount is the total of the predecessor corporations' first instalment base amounts ($2,000 + $2,500 + $3,000) for the 2015 tax year. ...

T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return On this page... ... For details, see Line 628 – Additional deductions – credit unions. The reduction also does not apply to income earned from a personal service business or to a corporation that was, throughout the year, an investment corporation, a mortgage investment corporation, or a mutual fund corporation. ...

Code 88 – Indian (exempt income) – self­-employment Enter the amount of tax-exempt self-employment income paid to an Indian who is a fisher, barber or hairdresser, or taxi driver or driver of other passenger-carrying vehicles. ...

Box 18 – Amounts deemed received by the annuitant – Deceased The deceased annuitant of a RRIF is considered to have received, just before death, an amount equal to the fair market value (FMV) of the RRIF property at the time of death. ...