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You may choose to turn to Native-Land.ca | Our home on native land to learn more about the land you are on and Indigenous arts, culture and heritage to learn more about Indigenous culture and history. ... "Together with First Nations, Inuit, and Métis, we are charting a new way forward toward reconciliation – toward a new relationship and the promise of a more fair and equitable Canada for all. ... " Indigenous This has become the more common and politically correct term to refer to the three Aboriginal groups – First Nations, Inuit, and Métis. ...

Footnotes Footnote 1 Overview of Current Investment Portfolio – April 7, 2015 FC Meeting Return to footnote1 referrer Footnote 2 The Agency’s strategic priorities as identified in the Summary of the Corporate Business Plan 2015-2016 to 2017-2018 are service, compliance, integrity and security, innovation, and people. Return to footnote2 referrer Footnote 3 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009), Policy on the Management of Projects (2009). ... Return to footnote10 referrer Footnote 11 Treasury Board of Canada Secretariat, Policy on Investment Planning – Assets and Acquired Services (2009). ...

Employees profit-sharing plan (EPSP) (lines 229 and 418) – You may have to pay a new tax if you are a specified employee and contributions your employer made to an EPSP and allocated to you for the year exceed a threshold. ... Canada Pension Plan (CPP) working beneficiaries contributions- (line 308) – As of January 1, 2012, the rules for contributing to the CPP changed. ... Previous page | Table of contents | Next page Page details Date modified: 2024-11-19 ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

For more information, go to Line 208 – RRSP and PRPP deduction. Pension income splitting If you and your spouse or common-law partner were residents of Canada on December 31, 2016, you can elect to split your pension income that qualifies for the pension income amount (line 314 on Schedule 1). ... For more information, go to Line 219 – Moving expenses. Support payments If you make spousal or child support payments, you may be able to deduct the amounts you paid, even if your former spouse or common-law partner does not live in Canada. ... For more information, go to Line 405 – Federal foreign tax credit. Provincial or territorial foreign tax credits (Form T2036) Your province or territory of residence may offer this credit. ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule,or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

Timed tests All CRA online tests are timed; the computer ensures fairness by controlling the duration of the session, from the exact moment each test-taker clicks " Start Your Test ". ... The main elements of this screen are the name of the test (in this case "Practice Test (D01A1E)"), the question number you are responding to, and the total number of questions in the test (in this case "Question 1 / 6"), the actual question and, in the case of a multiple choice question, the options from which you can choose. ...

Calculation of P's gross profit P's gross profit (after selling all the production at $12 a unit) will be $340, calculated as follows: Sales: Disposition to C 40 units at $11 = $440 Disposition on the market 100 units at $12 = $1,200 Total sales $1,640 Cost of sales: Purchase from C 100 units at $13 = $1,300 Gross profit $340 For tax purposes, P's gross income would be $600 (gross profit of $340 plus the Crown charges of $260). ...

The analysis concluded that, " Based on the results of the SWOT [Footnote 9] analysis it is evident that the SD framework is in place at the Canada Revenue Agency for a successful Sustainable Development program that is aligned to the Federal Sustainable Development Act ". It also stated that, " Given the successes of the individual sections, the Division is virtually guaranteed of successfully delivering its fifth SD strategy. ...

The guide focuses on the administration of GST/HST – how to manage and process GST/HST rather than specific technical or system treatments. ... These changes, which need to be managed, include: responding to legislative change and CRA ruling activity – including, for example, the issue of new GST/HST technical publications as well as the expiry of existing GST/HST rulings and interpretations; changes in the organization's activities and structure – for example, entering into new transactions, changes to systems, changes to personnel and acquisitions and disposals of real property/businesses/activity areas; and managing relationships proactively with CRA over time. ...