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Line 215 – Disability supports deduction Video series: Tax measures for persons with disabilities Segment 4: Disability supports deduction Segment 4: Disability supports deduction Alternative formats and transcript All segments in the series Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can claim the disability supports deduction under certain conditions. ... Forms and publications Form T929, Disability Supports Deduction Guide RC4064, Disability-Related Information General Income Tax and Benefit Guide Income Tax Folio: S1-F1-C3, Disability Supports Deduction Related links Lines 330 and 331 – Eligible medical expenses you can claim on your return Tax credits and deductions for persons with disabilities Date modified: 2017-01-06 ...

Line 219 – Are you a full-time student? Video series: Canadian Students and Income Tax Segment 5: Claiming moving expenses and child care deductions? 9:11 min. | Enlarge video Alternative formats and transcript All segments in the series You can claim eligible moving expenses if you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution. ...

Joint ventures – Elimination of fiscal period On November 29, 2011, the CRA announced that joint ventures would no longer have a fiscal period. ... Related topics Partnerships – Deferral of corporation tax Date modified: 2017-02-21 ...

Line 318 – Disability amount transferred from a dependant You may have a dependant who is able to claim the disability amount (line 316), and that person may not need to claim all or part of that amount on his or her income tax and benefit return. ... Forms and publications General Income Tax and Benefit Package for 2016 – Guide, Returns, Schedules Guide RC4064, Disability-Related Information Form T2201, Disability Tax Credit Certificate Guide RC4460, Registered Disability Savings Plan (RDSP) Related links Tax credits and deductions for persons with disabilities Child Disability Benefit Date modified: 2017-01-05 ...

Section M – Summary of arrangements Complete this section to provide an explanation for the following situations: If you answered yes in question 6 in Section B, describe the nature of any amount or benefit listed, including the timing, the parties involved, and whether they deal at non-arm's length with the buyer or the promoter. ... If you are unable to provide a document, complete Section L – Outstanding items to explain why you are unable to do so. ...

Section E – Financing information If you answered yes to question 3 in Section B, or to question 4 in Section C, you have to complete Section E and provide the additional information requested below. ... For each lender, tick () the appropriate column. If there is not enough space, attach a separate sheet using the same format as on this form. ...

Schedule A – The CRA Governance Structure Previous page Next page Board Membership The Board is composed of 15 members of which, four members including the Chair, and the Commissioner and CEO are nominated by the federal government; one director is nominated by each province; and one director is nominated by the territories. ... Comm., CFP, FCA Corporate Director Chartered Accountant / Management Consultant St. ...

File on time — Don’t miss out on credits and benefits Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... You can also sign up for direct deposit to receive your refund in your account at your Canadian financial institution – no more waiting for cheques to arrive in the mail. ...

Section 2 – Roles and Responsibilities Previous page Next page CRA'S BOARD OF MANAGEMENT OVERVIEW Board of Management (Board) Composition 15 Directors The Commissioner The Chair 10 provincial nominees 1 territorial nominee 2 federal nominees Board of Management (Board) Composition Nominees The Chair Appointed by Governor in Council (GIC) to serve "at pleasure", not more than three year term, no more than three terms Appointed by Governor in Council (GIC) to serve "at pleasure", not more than five year term, no more than two terms Must preside at meetings of the Board of Management, exercise powers or duties assigned by by-law of the Agency (The by-laws also apply to other directors) Three Board members' terms will end in 2015 and two in 2016. ... BOARD OF MANAGEMENT MEMBERSHIP Nominated by Name Date of Original Appointment (Re-appointment Dates) End Date of Term Length of Term Renewal Possible New Brunswick Robert Manning Footnote 1 March 1, 2012 Feb. 28, 2015 3 years YES Alberta Myles Bourke Footnote 1 June 2, 2006 (September 9, 2009) (October 4, 2012) Oct. 3, 2015 3 years NO Territories (NWT) Margaret Melhorn Footnote 1 November 1, 2012 Oct. 31, 2015 3 years NO Federal Fauzia Lalani April 11, 2008 (June 18, 2010) (June 18, 2013) June 17, 2016 3 years NO Newfoundland & Labrador Richard Daw June 18, 2010 (June 18, 2013) June 17, 2016 3 years YES Federal Richard Thorpe October 1, 2013 Sept. 30, 2017 4 years YES Saskatchewan Norman Halldorson July 30, 2008 (December 1, 2011) (December 1, 2014) Nov. 30, 2017 3 years NO Federal Joyce Sumara December 1, 2014 Nov. 30, 2017 3 years YES Manitoba Rossana Buonpensiere December 1, 2014 Nov. 30, 2017 3 years YES Nova Scotia Susan Hayes March 5, 2015 Mar. 4, 2018 3 years YES Quebec Francine Martel-Vaillancourt March 26, 2015 Mar. 25, 2018 3 years YES British Columbia Mark Dwor May 28, 2015 May 27, 2018 3 years YES Ontario Todd McCarthy June 18, 2015 June 17, 2018 3 years YES Prince Edward Island Gerard Fitzpatrick September 9, 2009 (November 1, 2012) (November 1, 2015) Oct. 31, 2018 3 years NO Table note Footnote 1 Terms for three members have expired; members continue to serve beyond the end of term until a replacement is appointed. ...

For more information, see Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation and GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ... For more information on requesting an excise tax or other levies ruling, go to Excise Taxes – Contacts. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...