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Current CRA website

Rebate for Cooperative Housing

Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...
Scraped CRA Website

SWLN52 - Expiry of the Softwood Lumber Agreement, 2006

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. ...
Scraped CRA Website

EDN20 - Budget 2008 - Excise Duty on Imitation Spirits

Such a person is now required to file a separate return and report this production on or after February 27, 2008, on form B266, Excise Duty Return Spirits Licensee. ...
Scraped CRA Website

Chapter History

The former statement, “… such that the net number of shares reflects the adjusted FMV of the property transferred” has been revised so that the sentence now reads, “…such that the FMV of the shares reflects the adjusted FMV of the property transferred. ¶1.12 has been amended to remove the phrase “that governs a transaction” which formerly followed the words “that meets the conditions listed in ¶1.5 in an agreement”. ¶1.12 has also been amended to further clarify that a price adjustment clause cannot be used to retroactively satisfy the pro-rata requirement found in the definition of distribution in subsection 55(1). ...
Current CRA website

SWLN5 - Certification of Independent Remanufacturers

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form Independent Remanufacturer Supplement. ...
Current CRA website

ED 212-7 - Credit Entitlements

For a list of these offices, go to Contact Information Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ...
Current CRA website

Children's Camps Operated by Public Sector Bodies

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. ...
Current CRA website

Sales of Farmland by Individuals

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property Sales. ...
Current CRA website

EFILE certified software for the 2023 EFILE program

Information Circular 97-2, Customized Forms Returns and Information Slips, provides detailed guidelines for software packages. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001

Maybe you should have filed a return for a previous year (see " Do you have to file a return? ...

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