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Fitzpatrick, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Fitzpatrick, FCA, TEP Partner Fitzpatrick & Company Chartered Accountants Charlottetown, Prince Edward Island Gordon Gillis, B.A., LL.B. ...

Refunds Exporters may claim a refund within two years after the amount of the export charge was paid, by filing Form B278, Softwood Lumber Products Export Charge – Application for a Refund. ...

Since John's fiscal period is only 214 days, the amount of CCA he can claim is limited to $2,052 ($3,500 × 214/365). ...

For more information, refer to “Security options deduction for the disposition of shares of a Canadian‑controlled private corporation – Paragraph 110(1)(d.1)”. ...

For examples of situations where transportation to and from home is considered a taxable benefit, go to Examples – Transportation to and from home. ...

Atlantic Canada Underground Economy Initiative, Television Advertisement Pre-test Prepared for the: Canada Revenue Agency FINAL REPORT June 14, 2010 POR #007-10 Contract #: 46558-118376/001/CY Contract award date: 2010-05-21 Prepared by: Angus Reid Ce rapport est aussi disponible en français sur demande. ...

For more information, go to Returning a gift to a donor and see Guidance CG-016 Qualified donees – Consequences of returning donated property. ...

The letter and supporting documentation should be sent to the Canada Revenue Agency's Charities Directorate at: Charities Directorate Canada Revenue Agency Ottawa ON K1A 0L5 For detailed information about the criteria used by the CRA to determine whether an entity qualifies as a municipal or public body performing a function of government and the supporting documentation that must be submitted, go to Qualified Donee – Municipal or Public Body Performing a Function of Government in Canada. ...

If the revoked charity receives assurance that the requirements are met, it should have an authorized individual of the recipient charity sign a completed copy of Schedule 5 – Transfer of property to an eligible donee (included in the T2046 tax return) once the transfer is complete. ...