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For more information go to Email notifications from the CRA – Businesses. ... Non-resident corporation enquiries If you have a question about a non-resident corporation account, go to Businesses – International – Non-resident taxes or call: Within Canada and continental United States 1-800-959-5525 Monday to Friday (except holidays) 9 am to 6 pm (local time) From outside Canada and continental United States 613-940-8497 Monday to Friday (except holidays) 9 am to 6 pm (Eastern Standard Time) The CRA only accepts collect calls made through telephone operators. ... Mailing address You may write to: Sudbury Tax Centre PO Box 20000, STN A Sudbury ON P3A 5C1 CANADA Fax 705-671-3994 Index Active business income – Schedule 7 Amalgamated corporations Final tax year before amalgamation First tax year – Schedule 24 Appeals Associated corporations – Schedules 23 and 49 Authorizing representatives and employees Available-for-use rule Balance-due day Base amount of Part I tax Books and records Business limit – Schedule 23 Business number Canadian film or video production tax credit – Form T1131 Capital cost allowance (CCA) – Schedule 8 Capital gains refund (federal) – Schedule 18 Capital gains refund (provincial or territorial) – Schedule 18 CCA rates and classes Charitable donations – Schedule 2 Control Acquisition of Definition Losses and changes in control Country-by-country reporting Credit unions Allocation in proportion to borrowing – Schedule 17 Deferred income plans – Schedule 15 Digital services Direct deposit Dispositions of capital property – Schedule 6 Dividends – Schedule 3 Paid Received Refund Subject to Part IV tax Earned depletion base – Schedule 12 Election not to be associated – Schedule 28 Eligible dividend General Rate Income Pool (GRIP) Low Rate Income Pool (LRIP) Election to not be a CCPC Excessive dividend designations Exemption from tax under section 149 Federal qualifying environmental trust tax credit Federal qualifying environmental trust tax credit refund Federal tax abatement Filing requirements Acceptable formats Filing deadlines Where to file Who has to file Film or video production services tax credit – Form 1177 Final return (dissolution) Foreign Affiliates (investment in) – Form T1134, Schedule 25 Business income tax credit – Schedule 21 Non-business income tax credit – Schedule 21 Property Tax deductions, addition to taxable income Functional currency General Index of Financial Information (GIFI) Gifts, Ecological – Schedule 2 Gifts of cultural property – Schedule 2 Inactive corporations Information reporting of tax avoidance transactions – Form RC312 Instalment due dates Instalment payments Internet business activities – Schedule 88 International Financial Reporting Standards (IFRS) Investment Corporation deduction Income – Schedule 7 Tax credit – Schedule 31 Tax credit recapture Tax credit refund Journalism labour tax credit Logging tax credit – Schedule 21 Losses Allowable business investment And changes in control Carry-back – Schedule 4 Continuity and application – Schedule 4 Farm Limited partnership Listed personal property Net capital Non-capital Restricted farm Mandatory electronic filing Mandatory electronic filing for tax preparers Manufacturing and processing profits deduction – Schedule 27 NAICS codes Net income (or loss) for income tax purposes – Schedule 1 New corporations – Schedule 24 Non-profit organizations Exempt from tax Information return – Form T1044 Non-resident Corporations Discretionary trust – Schedule 22 Non-arm's length transactions with non-resident persons – Form T106 Ownership – Schedule 19 Payments to – Schedule 29 Part I tax Part II.2 tax Part III.1 Tax – Schedule 55 Part IV tax – Schedule 3 Part IV.1 tax – Schedule 43 Part VI tax – Schedules 38, 39, 42 Part VI.1 tax – Schedules 43, 45 Part VI.1 tax deduction Part VI.2 tax – Schedule 67 Part XIII.1 tax – Schedule 92 Part XIV tax – Schedule 20 Partnerships Information slip T5013 Limiting deferral of corporation tax Patronage dividend deduction – Schedule 16 Payments to non-residents – Schedule 29 Payments to residents – Schedule 14 Penalties Permanent establishment Personal services business Provincial and territorial tax and credits British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Prince Edward Island Saskatchewan Yukon Provincial or territorial Dual income tax rates Foreign tax credits Jurisdiction Tax credits and rebates Tax payable – Schedule 5 Reassessments Reduced business limit Refundable dividend tax on hand (eligible and non-eligible) Refundable portion of Part I tax Related corporations – Schedule 9 Reserves Capital gains Continuity – Schedule 13 Return of fuel charge proceeds to farmers tax credit – Schedule 63 Scientific research and experimental development expenditures – Form T661 Shareholder information – Schedule 50 Short return (T2) Small business deduction Specified investment business Specified partnership income or loss Tax rate (basic) Tax reduction General Tax shelter loss or deduction – Form T5004 Tax withheld at source Taxable income Addition for foreign tax deductions Calculation Used to calculate small business deduction Transactions Non-arm's length – Schedule 44 With shareholders, officers, or employees – Schedule 11 Wind-up of a subsidiary – Schedule 24 Previous page Table of contents Page details Date modified: 2025-04-07 ...

Remit (pay) payroll deductions and contributions Types of remitters When to remit (pay) Payroll correspondence you need to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A On this page What is a PD7A How often is a PD7A sent What to do if you received a PD7A What is a PD7A The PD7A is sent to regular and quarterly remitters. ... YOUR CONTACT INFORMATION – Appears in the left corner” “2. STATEMENT DATE INFORMATION – Organized so you can easily identify your statement details” “3. ACTION YOU NEED TO TAKE – Provides your information and if actions are required” “4. ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

For reporting year 2016, file the individual record under John's name and SIN for TFSA contract 12345, and indicate " N " for no in the " Successor holder account " field. ... Total holder transfer in – Marriage breakdown – Fair market value Enter the total of all transfers in. Report type code Original = O Amendment = A Cancel = C An amended return cannot contain an original slip. ...

Appendix B – Data elements – TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name – line 1 If an ampersand (&) is used in the name area, enter as "&amp. ...

Offshore Compliance Advisory Committee – Agenda – June 8, 2018 Friday, June 8, 2018 9:00 a.m.- 4:30 p.m. ... Tax Gaps Presentation (T1 international) and follow up discussion on approach, assumptions, sensitivity analysis Mireille Éthier / André Patry / All 11:30 Lunch 12:15 7. ... Gina Jelmini / Johanne Charbonneau / All 15:45 9. Next steps / forward agenda All 16:00 10. ...

Appendix B – Data elements – TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name – line 1 If an ampersand (&) is used in the name area, enter as “&amp.” ...

Required identification data for a TFSA individual electronic record TFSA Identification Data Comments Business number (BN) 15 alphanumeric characters – 9 digits – RZ – 4 digits. ... Total holder transfer in – Marriage breakdown – Fair market value Enter the total of all transfers in. Report type code Original = O Amendment = A Cancelled = C An amended return cannot contain an original slip. ...

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return On this page... ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ... First year (2016): $9,000 ÷ 9= $1,000 $1,000 ÷ 2= $500 CCA (half-year rule) Second year and following (2017 to 2023): $1,000 CCA per year Last year of amortization period (2024): $1,000 × 1 1/2 = $1,500 CCA. ...