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., Eastern time on Saturdays By mail You can write to the International Tax Services Office at the following address: International Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Your opinion counts If you have comments or suggestions that could help us improve our publications, send them to: Taxpayer Services Directorate Canada Revenue Agency 395 Terminal Avenue Ottawa ON K1A 0S5 CANADA Previous page | Table of contents Page details 2023-06-27 ...

This bulletin discusses the tax treatment of transactions in commodity futures, debt obligation futures (for example, GNMA 8 % Futures) and actual commodities for which a futures market exists. ...

This "period" begins on * the first day of the first taxation year ending after 1971 and after the corporation last became a private corporation, and ends * immediately before the balance in the capital dividend account is to be determined. ...

Under section 239, the taxfiler, if found guilty, is liable to a fine ranging from 25 % to double the tax that was sought to be evaded. ... Where a taxfiler knowingly or under circumstances amounting to gross negligence has failed to comply with the duties and obligations imposed by or under the Act with the result that the tax payable was reported to be less that it should have been, subsection 163(2) provides for a penalty of 25 % of the amount of tax understated. 42. ...

To claim the credit, get Form T2036, Provincial and Territorial Foreign Tax Credit from the CCRA's Web site or by contacting us (see the section called " If you have questions… "). ...

To claim the credit get Form T2036, Provincial or Territorial Foreign Tax Credit from the CCRA's Web site or by contacting us (see the section called " If you have questions… "). ...

See " What penalties and interest do we charge? " on page 10 for details. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ... Supporting documents – If you are filing a paper return, attach the NB LSVC 1 certificate(s) to your return. ...

To claim the credit, get Form T1297, Newfoundland and Labrador Resort Property Investment Tax Credit, from the CRA's Web site or by contacting us (see the section called " For more information "). ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ...