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As a result: Company D will be assessed a FTF penalty of $12.50 for this overdue return filed late. [(1% x $1,000) + (25% x $10.00 x 1 month)]. ... XYZ will be assessed a FTF penalty = $22.50. [(1% x $1,000) + (25% x $10.00 x 5 months)] XYZ will be assessed prescribed interest on the outstanding amount equal to the basic rate, plus 4%, until such time as all amounts of net tax are remitted and penalties and accrued interest are paid. ...

The proposal package consists of the following: Proposal letter – This letter summarizes the proposed adjustments on claimed expenditures. ... SR&ED review report – Chapter 6.8.0 describes how to prepare the report and its contents. ... Recommendations or requests to the claimant – This includes specific requests or recommendations to the claimant as required, such as improving books and records, improving project information, identifying SR&ED, structuring their claim, and references to publications and seminars. ...

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Select what you wish to file electronically from the following list: GST/HST return, rebate or election My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business T4 (payroll), T5 (investment), or other information returns and slips My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business T2 corporation income tax return My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business T1 income tax and benefit return Notice of objection My Business Account: business owners My Account: self-employed/sole proprietorship (individuals) Represent a Client: employees or representatives acting on behalf of a business T5018 (statement of contract payment) My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Nil remittance My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B200, Excise Tax Return My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B249, Air Travellers Security Charge Return My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B254, Air Travellers Security Charge Act- Application for Refund My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B256, Excise Act, 2001- Application for Refund/Deduction My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B261, Excise Duty Return- Duty Free Shop My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B262, Excise Duty Return- Excise Warehouse Licensee My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B263, Excise Duty Return- Licensed User My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B265, Excise Duty Return- Wine Licensee My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B266, Excise Duty Return- Spirits Licensee My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B267, Excise Duty Return- Tobacco Licensee My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B275, Softwood Lumber Products Export Charge Return My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form B278, Softwood Lumber Products Export Charge- Application for Refund My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form K50B, Excise Duty Return – Beer My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form N10, Excise Act- Application for Refund/Deduction My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Form N15, Excise Tax Act- Application for Refund/Rebate My Business Account: business owners Represent a Client: employees or representatives acting on behalf of a business Date modified: 2015-05-01 ...

For more information see, Represent a Client – Non-resident representative. 3. ...

Elections and applications RC375 Notice of Objection (QST) for Selected Listed Financial Institutions RC7207 GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1 QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions RC7216 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is an SLFI to Use Particular Input Tax Credit Allocation Methods RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7221 Application for a Selected Listed Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC7222 Election or Revocation for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Methods Specified in an Application under Subsection 141.02(18) of the ETA for GST/HST and QST Purposes RC7227 Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution RC7246 Notice of Revocation of Waiver for a Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7259 Business Consent for Selected Listed Financial Institutions RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7289 General Application for Rebate of Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) for Selected Listed Financial Institutions RC7301 Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A Business Number – GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions Other forms RC7321 Delegation of Authority for Certain Listed Financial Institutions RC7345 Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions Related topics Finance Québec- Information Bulletin- Changes to Québec's tax system pursuant to the undertakings to harmonize it with the Federal Tax system applicable in 2013 GST/HST Notice 288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions Date modified: 2016-07-18 ...

For more information on how to appeal a ruling, see Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage. ...

Technical Manual RPP Technical Manual Newsletters 2016 No. 16-3, Transfers from underfunded individual pension plans No. 16-2, Annual Information Return — reminder of filing obligation and late-filing penalties No. 16-1, Qualifying Transfers to Individual Pension Plans 2015 No. 15-1, Comprehensive Risk-Based Cyclical Review of Registered Pension Plans 2014 No. 14-2, IPP minimum amount No. 14-1, Reviewing earnings and service for IPPs 2009 No. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments 2004 No. 04-2R, Registered Pension Plan Applications- Processing an Incomplete Application No. 04-1, Transfers from a Defined Benefit Provision to a Money Purchase Provision, an RRSP, or a RRIF and Transfers between Defined Benefit Provisions 2003 No. 03-1, Joint Annual Information Return- New Participating Pension Supervisory Authority 2001 No. 01-3, Tailored Individual Pension Plan (TIPPs) No. 01-2, Joint Annual Information Return- New Participating Pension Supervisory Authorities 2000 No. 00-1, Foreign Service Newsletter Update 1999 No. 99-1, Proportionality Condition for pre-1990 Pension Benefits 1998 No. 98-2, Treating Excess Member Contributions Under a Registered Pension Plan No. 98-1, Simplified Pension Plans 1996 No. 96-3, Flexible Pension Plans. ...

Objection to an assessment or reassessment Proactive disclosure program How to contact us Compliance Bulletin No. 8 Over-contributions to an RPP Transfers from an RPP when the plan is underfunded at termination Prescribed information to register an education savings plan Requirements to provide information under section 231.2 of the Act How to contact us Compliance Bulletin No. 7 Registered disability savings plans Filing applications RPP Pensionable earnings from an employee profit sharing plan (EPSP) & PAs accrued under the associated employer-sponsored registered pension plan Making contributions and calculating and reporting pension adjustments for Specified Multi-Employer Plans when no benefit accrual occurs Penalties Contact Us Compliance Bulletin No. 6r1 Excess Qualifying Transfers in respect of Past Service Pension Adjustments (PSPAs) Penalties RRSP Project Tax-Free Savings Account Registered Disability Savings Plans How to Contact Us Compliance Bulletin No. 5 Primary Purpose Requirement Potential Tax Consequences Recent Federal Court of Appeal decisions Pension plan for Presidents of Jordan Financial Limited Pension plan for Presidents of 1346687 Ontario Inc. ...

For more information, see "Lines 6 and 7 – Repayments under the HBP and the LLP" in Guide T4040, RRSPs and other Registered Plans for Retirement. ...