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For these additional GST/HST elections, you will first need to download, complete and save the CRA’s fillable PDF form on your computer. On the “File an election” page, you will select the desired election type from a drop-down menu and then upload the completed PDF form from your computer. ... RC4188 – What you should know about audits, and IC98-1R7 – Tax Collections Policies. ...

The CRA website states that if a fillable PDF form requires a signature, “the completed form must be printed and signed by hand”. ... As you are aware, currently, there are two methods that allow for documents to be signed electronically: 1. a signature is placed on a PDF document, either by the person adding a picture of their actual signature to the document, or by drawing their signature on the PDF document using a mouse or other digital tool; and 2. a signature is either “drawn” or “written” onto a PDF document using one of various commercial products (e.g. ... d) Recently, some members have reported auditors requesting the conversion of paper documents, including general ledgers, trial balances and journal entries, to pdf, or even searchable pdf, electronic documents. ...

Do CRA auditors have the discretion to accept searchable Excel files or PDF files containing entire general ledgers? ... Q.14(e) Would the CRA consider adding to My Account / My Business Account / Represent a Client the ability to request assistance with issues that cannot be done directly online? ... Q.19(b)- Time for “T” slips to appear in My Account / Represent a Client Members have noted long delays for slips to appear on My Account / Represent a Client. ...

In the situation described above, will CRA consider that UKco has a permanent establishment in Canada under Article 5 of the Canada – U.K. ... ASIC Miners ASIC miners, on the other hand, are designed and optimised to perform a single task – mine crypto-assets. ... There is a difference between the html and pdf versions of the condition in subparagraph 2(d) of IT-426R on the CRA website. ...

Are there plans for CRA to allow PDF documents to be included with the efiling of T3s? ... Process for inital contact – do requests go to taxpayer, representatve, or both? ...

S. 11 of the New Harmonized Value-Added Tax System Regulations provides an exemption where “the supply is made by a person that paid tax under section 220.05 or 220.07 … in respect of bringing the property into the participating province.” ... Up to now, we had been posting our technical publications in both HTML and PDF formats on the CRA website (while most other areas of the CRA had moved to HTML only). ... The following considerations were made in moving in this direction: Over 80% of readers already use HTML versions while less than 20% use the PDF versions; HTML format allows us to provide useful hyperlinks to other related information while PDF does not; HTML is the official primary “accessible” (meaning usable, with appropriate software, by visually impaired persons) format that will be used on the new Canada.ca website; Should a change be required in a publication (for example to correct errors or make minor updates), it can be made quickly and easily in HTML format; The print produced for HTML webpages has improved significantly over the years. ...