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Service bureaus filing returns – If a service bureau is filing an information return for you, you are still responsible for the accuracy of the information and for any balance owing, and for filing on time. Branch offices filing returns – If the branch office of a company has sent in income tax deductions under a separate account which only that branch uses, file the information return (slips and related summary) of that branch as a separate return. ...

This CRA Sustainable Development Strategy presents the results for Theme IV – Shrinking the Environmental Footprint – Beginning with Government. ...

Accordingly, Organization R does not qualify as a university as that term is defined in the ETA. 1 *. ... An example of a degree-granting institution that is established by federal legislation is the Royal Military College in Kingston. 2 *. ...

Hicks paid for the three day period of the rental including LDW [3 days x ($15.00 + 9.95) = $74.85]plus applicable HST. 4. ...

Amounts shown on the returns are as follows: Return 1- Net Tax $-12,000 Return 2- Net Tax $ 3,000 Return 3- Net Tax $ 100 The next return filed by the trustee relates to the post-bankruptcy period when the trustee is administering the estate of the bankrupt. ...

T1 Worksheet and Schedule 1 Focus Groups Prepared for the: Public Affairs Branch Canada Revenue Agency FINAL REPORT March 2007 POR# 361-06 Contract # 4655883416 Prepared by: Sage Research Corporation Le rapport complet en français sera fourni sur demande. ... In the case of the Worksheet design, there was one key problem point-- namely, line 22 on Schedule 1, which is the point where the taxfiler is referred to the Federal Worksheet to do the federal tax calculation ("Calculate your federal tax for line 22 on the Federal Worksheet "): Most participants reported having difficulty at this point in figuring out where to go. ...

This caused a certain amount of confusion in trying to find certain types of information because some participants did not know how to self-identify – because it was unclear that a certain type of information was linked to a specific type of business, or because multiple categories applied to their business, so they were unsure which one to choose. ... These problems manifested themselves in two key ways – vagueness and lack of precision. ...

For example DC= $50,000 and DB = $10,000? Provincial legislation will not let a member lose $40,000 of benefits. i) Can the extra $40,000 be considered as AVCs under the DB provision or can we construct a DB design that gives the higher of the DB and DC (in a way acceptable to CCRA, such as the DC value + the excess of the DB over the DC). ii) When we say the amount transferred must be to fund benefits provided under the defined benefit provision, do we mean on a going concern basis, on a solvency basis or on the higher of the 2? ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

If these rules differ from your particular situation, see the following publications for more information: GST/HST Memorandum 4.5.2, Exports – Tangible Personal Property; and GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property. ...