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T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...

Schedule C – Service Standards at the CRA – Overall Results Previous page Next page About external service standards In today’s results-based management environment, service standards are an essential tool for managing effective, citizen-focused service delivery. ... Deferred income plans – Respond to written enquiries Within 60 days 80% 75.1% 60.2% 37.6% 64.8% 71.4% Target not met 15. ... Validation and control – Results of review 45 days 90% 93.6% Not Available 98.7% 97% 94.2% Met or exceeded target 43. ...

T2 Corporation – Income Tax Guide – What's New On this page... Is this guide for you? ... Debt parking – For foreign currency debt that meets the conditions to become a parked obligation after March 21, 2016, rules will be introduced so that any foreign exchange gain on a foreign currency debt will be realized when the debt becomes a parked obligation. ... Life insurance policies – Some taxpayers have structured their affairs so that the insurance benefit limit may not apply, resulting in an artificial increase in either a corporation’s capital dividend account balance or the adjusted cost base of a partnership interest. ...

Online mail – Reduce your cost of doing business by saving time – go online Video: Manage online mail for businesses Video: Manage online mail for businesses Transcript Online mail is a simple to use service that allows businesses to receive most of their mail, like their notice of assessment or statements, from the Canada Revenue Agency (CRA) directly in My Business Account. ... How to register for online mail Signing up is easy – here are three ways you can register to receive online mail from the CRA: log in to My Business Account and select “Manage online mail” if you are an authorized representative, register or log in to Represent a Client to access My Business Account provide your email address when using the Corporation Internet Filing service and GST/HST NETFILE service When registering, you should provide the email address or addresses of account(s) that are regularly used. ... Correspondence that you can receive electronically Some examples of correspondence currently available through online mail include: notices of assessment (NOA) notices of reassessment (NORA) PD7A – statement of account for current source deductions statements letters The CRA continues to add more correspondence to our online mail service every year. ...

T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...

For more information, see CPP/EI Explained – Employees and self-employed workers – Responsibilities, benefits, and entitlements. ... You can find more information in paragraphs 18 and 19 of Bulletin IT73 – The Small Business Deduction. ... For information on what the Canada Revenue Agency looks at when determining the employment status of placement/employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained – Placement/Employment Agencies. ...

Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries ETSL74 March 2010 Effective April 1, 2010 all excise tax licensing requests and related enquiries will be handled by the Excise Taxes and Other Levies Unit at Headquarters in Ottawa. ...

Example To determine the value of the consideration payable for a unit with a stated price net of rebate of $200,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $200,000 ÷ 103.2% = $193,798.45 Once the value of the consideration is determined, the amount of the tax payable and the amount of the new housing rebate may be determined as follows: Tax payable = Consideration × 5% = $193,798.45× 5% = $9,689.92 New housing rebate = Tax payable × 36% = $9,689.92 × 36% = $3,488.37 Rebate factor changes 13. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 – (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) Table method Stated Price Net of Rebate Consideration GST Payable GST New Housing Rebate $365,000 $353,414.20 $17,670.71 $6,084.91 $370,000 $357,906.56 $17,895.33 $5,801.89 $375,000 $362,398.92 $18,119.95 $5,518.87 $380,000 $366,891.28 $18,344.56 $5,235.85 $385,000 $371,383.65 $18,569.18 $4,952.83 $390,000 $375,876.01 $18,793.80 $4,669.81 $395,000 $380,368.37 $19,018.42 $4,386.79 $400,000 $384,860.74 $19,243.04 $4,103.77 $405,000 $389,353.10 $19,467.65 $3,820.75 $410,000 $393,845.46 $19,692.27 $3,537.74 $415,000 $398,337.83 $19,916.89 $3,254.72 $420,000 $402,830.19 $20,141.51 $2,971.70 $425,000 $407,322.55 $20,366.13 $2,688.68 $430,000 $411,814.91 $20,590.75 $2,405.66 $435,000 $416,307.28 $20,815.36 $2,122.64 $440,000 $420,799.64 $21,039.98 $1,839.62 $445,000 $425,292.00 $21,264.60 $1,556.60 $450,000 $429,784.37 $21,489.22 $1,273.58 $455,000 $434,276.73 $21,713.84 $990.57 $460,000.00 $438,769.09 $21,938.45 $707.55 $465,000.00 $443,261.46 $22,163.07 $424.53 $470,000.00 $447,753.82 $22,387.69 $141.51 $472,500.00 $450,000.00 $22,500.00 $0.00 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – (36% × (5% × C) P = C + 0.05C – (0.36 × 0.05C) P = C + 0.05C – 0.018C P = 1.032 C C = P ÷ 1.032 Return to footnote 1 referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebate and C is the value of the consideration, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – {[($450,000 – C) ÷ $100,000] × $6,300} P = C + 0.05C – {[$4.5 – (C ÷ $100,000)] × $6,300} P = 1.05C – $28,350 + ($6,300 × C ÷ $100,000) P = 1.05C – $28,350 + 0.063C P = 1.113C – $28,350 P + $28,350 = 1.113C C = (P + $28,350) ÷ 1.113 Return to footnote 2 referrer Date modified: 2007-12-13 ...

<SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha –Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain a cancelled or an amended sponsor record. 2 – An amended return will contain an original sponsor record, if no change is made to the sponsor information. ...

Part XVIII Information Return – International Exchange of Information on Financial Accounts 2016- Version 1- updated 2015-10-10 <Return> <PartXVIII> <PartXVIIISlip> <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain an amended or cancelled slip. 2 – An amended return cannot contain an original slip. 3 – An amended return can contain only amended slips or only cancelled slips, not a mix (as this will result in duplicate Document Reference Identifiers and consequently, will be rejected). ... <SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ...