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Place of supply – IPP relating to real property Use the following rules to determine which GST/HST rate applies for intangible personal property (IPP) relating to: Real property located in one province Real property located in more than one province  Real property located in one province If your supply of IPP relates to real property  located entirely in one province, GST/HST applies at the rate for that province. ... Note If the real property is located exactly 50% in a  participating province   and 50% in a non-participating province, GST applies at the rate of 5%. ...

Lines 413 and 414 – Labour-sponsored funds tax credit You may be able to claim a credit if you became the first registered holder to acquire, or irrevocably subscribe to and pay for, an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation (LSVCC) from January 1, 2016, to March 1, 2017. ... RRSPs and the Labour-sponsored funds tax credit See the Example – RRSPs and the Labour-sponsored funds tax credit. ...

Save yourself the trouble — get it in writing! Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Save yourself the trouble — don't participate in the underground economy. ...

Tla’amin Nation – Ratification of Final Agreement GST/HST Notices- Notice 293 March 2016 Tla’amin Nation has signed the Tla’amin Final Agreement and will become a self-governing First Nation effective April 5, 2016. ... Tax relief provided to the former Band under Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians will no longer apply after April 4, 2016. ...

Box 17 – Identification of securities Enter a description of the securities in the white box (for example, Treasury bill, banker's acceptance, shares of XYZ Corporation, debt obligation in bearer form). ...

The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives This information sheet is also available in PDF format: The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives (PDF, 120 KB) The Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program that is designed to encourage Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. ...

Examples – Employees of transit companies Example 1 Non-taxable benefit Pierre works as a bus driver for the Toronto Transit Company and his employer provides him with a free transit pass for his exclusive use. ... The taxable benefit to be included in Joe's income is $150 ($10 × 15 passes). ...

Form T1135 – Reporting for 2015 and later tax years Reporting for 2015 and later tax years After consultations with external stakeholders, the Canada Revenue Agency has implemented the following changes to Form T1135 for the 2015 and later tax years: Part A, a new simplified reporting method, for those taxpayers who held specified foreign property with a total cost of more than $100,000, but throughout the year was less than $250,000. ... This aggregate reporting will continue to be reported in a table – Category 7 on Form T1135, "Property held in an account with a Canadian registered securities dealer or a Canadian trust company". ...

A kitchen reno nightmare – One contractor’s story The writer is a member of the Canadian Home Builders' Association. ... Permits are required for this type of work for a reason —safety — and they require inspections. ...

A basement reno nightmare – One contractor’s story The writer is a member of the Canadian Home Builders' Association. ... At this point the home was a mess — whenever it rained, water entered the basement from the unfinished window wells. ...