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Archived CRA website

ARCHIVED - Superannuation or Pension Benefits

However, since unregistered pension plans may come within the definition of "employee benefit plan", payments out of such plans are taxable under subparagraph 56(1)(a)(i) only to the extent that they are not taxed under paragraph 6(1)(g) and do not represent a return of contributions to such a plan as described | in subparagraph 6(1)(g)(ii). ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2002

" The return on which you report the income is referred to as a "section 217 return. ...
Current CRA website

Charities and public policy advocacy

Examples: informing the public A charity can… give people information to help them make informed decisions on issues related to laws or government policies. 1. ...
Current CRA website

Income Tax Audit Manual

Income tax objections Objections to income tax assessments/reassessments must be in writing, and can be filed online through My Account/My Business Account/Represent a client, by letter addressed to the Chief of Appeals, or by filling in Form T400A, Objection Income Tax Act. ...
Current CRA website

Multi-factor authentication to access CRA sign-in services

., countries that an individual can call from Canada by dialing 1 + 10 digits). ...
Current CRA website

Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

Understanding the eligibility of work is essential to filing a claim for Scientific Research & Experimental Development (SR&ED) tax incentives. ...
GST/HST Ruling

7 August 2008 GST/HST Ruling 103336 - Tax Status of Catering Services

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation

16 October 2008 GST/HST Interpretation 105345 - [Section 225 of the ETA and CRA's GST Policy P-149R Administrative Policy Regarding Adjustments to the GST/HST Return]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation

11 September 2008 GST/HST Interpretation 83707 - Eligibility for Input Tax Credits

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Ruling

2 April 2008 GST/HST Ruling 96012 - Mobile Specimen Collection and Delivery Services

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

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