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Your Rights Our service complaint process Step 1 – Talk to us Step 2 – Contact the CRA Service Complaints Program Step 3 – Contact the Taxpayers' Ombudsman Non-service related complaints Authorizing a representative Authorizing online Authorizing by mail Managing existing authorizations Online Services My account Handling business taxes online For more information What if you need help? ... Step 1 – Talk to us If you are not satisfied with the service that you have received from us, you can file a formal complaint. ... Call the CRA at the following telephone numbers: Individuals – Call 1-800-959-8281. ...

There are six parts to the RC1: Part A – General business information Part B – Registering for a GST/HST program account (RT) Part C – Registering for a payroll deductions program account (RP) Part D – Registering for an import-export program account (RM) Part E – Registering for a corporation income tax program account (RC) Part F – Certification All businesses must fill in parts A1 to A5 and sign the certification in Part F. ... Part A5 – GST/HST information All businesses have to fill in Part A5. ... For more information, see Guide T4012, T2 Corporation – Income Tax Guide and Guide T7B – CORP, Corporation Instalment Guide. ...

Line 11 – Address for books and records Tick (✓) the appropriate box. ... Step 1 – Supporting documentation Tick (✓) the yes or no boxes, as they apply. ... Section B – Custodian Line 1 – RCA trust's name Enter the full name of the RCA trust. ...

Canada Revenue Agency Future-oriented Financial Statements – Agency Activities Previous page as at March 31 (in thousands of dollars) 2010 2011 ASSETS Financial assets Cash 103 103 Due from the Consolidated Revenue Fund 150,747 161,791 Accounts receivable and advances (Note 6) 14,141 14,494 164,991 176,388 Non-financial assets Prepaid expenses 16,978 17,148 Capital assets (Note 7) 508,759 537,120 525,737 554,268 TOTAL 690,728 730,656 LIABILITIES Accrued salaries 12,314 21,973 Accounts payable and accrued liabilities 150,037 151,537 Lease obligations for capital assets (Note 8) 9,846 6,006 Vacation pay and compensatory leave 170,042 175,794 Employee severance benefits (Note 9) 640,814 662,490 Other liabilities 1,580 1,580 984,633 1,019,380 NET LIABILITIES (Note 10) (293,905) (288,724) TOTAL 690,728 730,656 Contingent liabilities (Note 14) and contractual obligations (Note 15) The accompanying notes are an integral part of these future-oriented financial statements. ... Future-oriented Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2010 2011 Net liabilities, beginning of year (313,284) (293,905) Net cost of operations (4,087,760) (3,832,530) Current year Parliamentary appropriations to be used (Note 5(a)) 4,111,716 3,819,527 Non-tax revenue not credited to Vote 1 (Note 5(c)) (275,078) (285,180) Change in net cash not affecting appropriations in the current year (Note 5(c)) 136,881 19,148 Services received without charge from other government agencies and departments (Note 13) 282,868 273,172 Change in due from the Consolidated Revenue Fund (149,248) 11,044 NET LIABILITIES, END OF YEAR (293,905) (288,724) The accompanying notes are an integral part of these future-oriented financial statement. ... Notes to the Future-oriented Financial Statements – Agency Activities 1. ...

Notes to the Future-oriented Statement of Operations – Agency Activities 1. ... The estimated costs for significant services provided without charge include: 2009 2010 (in thousands of dollars) Employer’s contribution to the employee benefit plan (health and dental) – Treasury Board Secretariat 195,278 208,561 Legal services – Justice Canada 50,761 47,202 Audit services – Office of the Auditor General of Canada 2,470 2,470 Workers’ compensation benefits – Human Resources and Skills Development Canada 2,090 1,887 Payroll services – Public Works and Government Services Canada 1,512 1,512 252,111 261,632 10. ... Forecasted expenses relating to the Board’s activities for the forecasted years are estimated to $1,849,094 (2009 – $1,697,917) and are included in the net cost of operations. ...

Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...

Filing deadline for claiming the credit: Not applicable Carryback / carryforward: Not applicable. ... Filing deadline for claiming the credit: Not applicable Carryback / carryforward: Not applicable Any OBRITC in excess of tax otherwise payable will be refunded. ... Provincial Web site: 2008 Budget / Tax Advantage – See page 153 Alberta Corporate Tax Overview – Includes SR&ED tax credit links British Columbia Scientific research and experimental development tax credit The British Columbia scientific research and experimental development tax credit is administered by the CRA and is refundable for CCPCs up to 10% of the expenditure limit (i.e., $3m x 10% = $300,000) and non-refundable otherwise at a rate of 10% of SR&ED qualified British Columbia expenditures. ...

Chapter 1 – General information T5007 slip T5007 Summary Due date Chapter 2 – Who has to file a T5007 information return? ... Chapter 7 – Completing the T5007 slip General information Before completing the T5007 slips, see Chapter 5 – Filing methods. ... Chapter 8 – Completing the T5007 Summary General information Before completing the T5007 Summary, see Chapter 5 – Filing methods. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Line 580 – Credit transferred to offset Part VII tax liability Line 610 – Refund of credit claimed on SR&ED expenditures Amount of current year SR&ED investment tax credit refunded. Carryback of credit from SR&ED expenditures: Line 911 – 1st previous tax year Line 912 – 2nd previous tax year Line 913 – 3rd previous tax year Jurisdiction Jurisdiction is identified using line 750 of the T2 Corporation Income Tax Return. ...

La version française de cette publication est intitulée Renseignements pour les étudiants – Établissements d'enseignement à l'extérieur du Canada. ... For example, foreign employment income is found under Line 104 – Foreign employment income. ... Changes will be made to ensure that under other subsections of the income tax act – such as the tax exemption for scholarship, fellowship and bursary income – that currently rely on eligibility for the education tax credit, or use terms defined for the purpose of the education tax credit, will be unaffected by its elimination. ...