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Place of supply – real property A supply of real property (land and buildings) is made in the province where it is located. ...

Business Registration Online – After you register Overview Eligibility Before you register Register now After you register 5. ...

Example – RRSPs and the Labour-sponsored funds tax credit Example I put labour-sponsored investment funds (LSIFs) into my RRSP and got a labour-sponsored funds tax credit. ...

Example 1 – Employer continues to pay regular wages Example John is injured at work on July 11, 2015. ...

Line 454 – Refund of investment tax credit If you are eligible for an investment tax credit (line 412 on Schedule 1) based on expenditures you made in the current year, you may be able to claim a refund of your unused investment tax credit. ...

Chart – Prescribed factors Prescribed factors Age of the RRIF annuitant or spouse or common-law partner Pre-March 1986 Note 1 Qualifying RRIFs Note 2 All other RRIFs Note 3 71.0526.0526.0528 72.0556.0540.0540 73.0588.0553.0553 74.0625.0567.0567 75.0667.0582.0582 76.0714.0598.0598 77.0769.0617.0617 78.0833.0636.0636 79.0909.0658.0658 80.1000.0682.0682 81.1111.0708.0708 82.1250.0738.0738 83.1429.0771.0771 84.1667.0808.0808 85.2000.0851.0851 86.2500.0899.0899 87.3333.0955.0955 88.5000.1021.1021 89 1.0000.1099.1099 90.0000.1192.1192 91.0000.1306.1306 92.0000.1449.1449 93.0000.1634.1634 94.0000.1879.1879 95 or older.0000.2000.2000 All prescribed factors under the column "Pre-March 1986" have been calculated. ...

Educators – Tax Resources and Financial Literacy RC4488 Rev.16. Educator-led programs The Canada Revenue Agency (CRA) offers two free educator-led products that are easy to teach and understand. ...

T1236 Qualified Donees Worksheet / Amounts provided to other organizations Notice to the reader This form is used by a registered charity to identify the gifts it made to qualified donees and other organizations during a fiscal year. ...

RESP – Accumulated income payments Investment earnings in a registered education savings plan (RESP) can be paid to the subscriber or, in some circumstances, to a person other than the subscriber. ...

CCB – Understanding the Canada child benefit notice Image description This image is of the revised notice of determination that the Canada Revenue Agency will start sending out in July 2016. ...