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Summary of the project / initiative / change The Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program. ... A privacy impact assessment was already done for the Scientific Research and Experimental Development Incentive Program – Enhanced Expenditures Claim Form T661. ... These institutions include the Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy) and Statistics Canada (statistical data). ...

For the length of the contract with VidCruiter, a select number of Human Resources employees / staffing boards / hiring managers will be permitted to use one or more of the following VidCruiter products: Pre-recorded video interviewing (asynchronous): Hiring manager / Human Resources can input interview questions and a scoring grid. ... Live recorded video interviewing: Hiring manager / Human Resources can input questions and scoring grid. ... Hiring manager / Human Resources can review and assess the responses at their convenience in the system. ...

The following memoranda in this series describe in detail the provincial place of supply rules for specific taxable supplies: GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview GST/HST Memorandum 3-3-4, Place of Supply in a Province – Real Property GST/HST Memorandum 3-3-5, Place of Supply in a Province – General Rules for Intangible Personal Property GST/HST Memorandum 3-3-5-1, Place of Supply in a Province – Specific Rules for Intangible Personal Property GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Specific Rules for Services GST/HST Memorandum 3-3-7, Place of Supply in a Province – Transportation NOTE: This series of memoranda is being published in stages. ... Table of Contents General Tangible personal property supplied by way of sale Deemed delivery Supplier retains a common carrier on behalf of the recipient Delivery of tangible personal property on exercise of option Sale of a specified motor vehicle Tangible personal property supplied otherwise than by way of sale Deemed supply Supply of property for each lease interval Supply for more than three months – specified motor vehicle Supply for more than three months – property other than specified motor vehicle Ordinary Location of Property Supply for three months or less Deemed delivery in a province Single determination of place of supply based on initial delivery Railway rolling stock supplied otherwise than by way of sale Rule 1 – Supplier delivers to a recipient in a province Rule 2 – Place of supply for lease interval Rule 3 – Renewal of agreement Rule 4 – Agreements entered into before April 1, 1997 Rule 5 – Agreements entered into before July 1, 2010 Rule 6 – Agreements entered into before April 1, 2013 First Nations goods and services tax – place of supply Supply is deemed to be made on FNGST lands in a non-participating province Supply is deemed to be made on FNGST lands in a participating province Supply is deemed to be made in Canada, but not on FNGST lands General 1. ... Supply for more than three months – property other than specified motor vehicle 32. ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

Part A – Classes 8, 10, 54 and 55 property Column 2 – Undepreciated capital cost at the start of the year If you claimed CCA in any previous year, record in this column the undepreciated capital cost (UCC) of the property at the end of last year. ... For information on Class 10.1 property, see Part B – Class 10.1. Column 4 – Cost of additions which are accelerated investment incentive properties (AIIP) or zero-emission vehicles (ZEV) Enter in column 4 the cost of additions that are AIIP or ZEV from Class 54 or 55. ... Terminal loss – If the amount in column 6 is positive and you no longer own any property in that class, you have a terminal loss. ...

SR&ED Investment Tax Credit Policy – 2014 We have archived this page and it will be cancelled on June 30, 2022. ... For more information on taxable capital, please refer to Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations. ... See Part 11 of Schedule T2SCH31, Investment Tax Credit – Corporations. ...

You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 4 – Payroll deductions and remittances. ...

You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 4 – Payroll deductions and remittances. ...

Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...