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Please refer to Line 255 – Places located in prescribed zones for a list of the places located in the prescribed northern and intermediate zones. Map: Northern and intermediate zones for the Northern Residents Deductions (PDF) Image description Prescribed northern zone includes: Yukon Territory, the Northwest Territories or Nunavut Parts of British Columbia, Alberta and Saskatchewan that lie north of 57°30‘N latitude Part of Manitoba that lies north of 56°20‘N latitude, or north of 52°30‘N latitude and east of 95°25‘W longitude Part of Ontario that lies north of 52°30‘N latitude, or north of 51°05‘N latitude and east of 89°10‘W longitude Part of Quebec that lies north of 51°05‘N latitude, or north of the Gulf of St. ...

For more information, see CPP/EI Explained – Responsibilities, benefits, and entitlements for employees and self-employed workers. ... For more information about the tax implications and reporting requirements for employees, self-employed individuals and personal services businesses, see Withholding and reporting requirements (PDF 233 KB). ... If your corporation is considered a PSB for purposes of the Income Tax Act, you may be interested in reading the Withholding and reporting requirements (PDF 233 KB) document to learn about the tax implications and reporting requirements. ...

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Section Menu Number Title Last update NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians 2024-12-20 NEWS118 Excise and GST/HST News – No. 118 2025-01-10 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 2025-01-06 3-3-5-1 Place of Supply in a Province- Specific Rules for Intangible Personal Property 2025-01-06 EDM10-1-10 Completing a tobacco information return – Prescribed person 2024-08-09 3-3-2 Place of Supply in a Province- Overview 2024-08-09 3-3-3 Place of Supply in a Province- Tangible Personal Property 2024-08-09 3-3-4 Place of Supply in a Province- Real Property 2024-08-09 NEWS117 Excise and GST/HST News – No. 117 2024-08-20 NOTICE338 Information Requirements for Basic Grocery Ruling Requests 2025-01-21 NOTICE339 Input Tax Credits Related to Dental Practices 2024-10-25 P-257 Application of the GST/HST to New Home Warranties Issued by Insurers 2025-01-16 NEWS116 Excise and GST/HST News – No. 116 2024-05-15 EDN95 Coordinated Vaping Duty System 2024-05-14 EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024 2024-05-30 NOTICE336 Purpose-built Rental Housing Rebate 2024-06-19 NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-06-19 EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands) 2024-10-03 EDN82 Calculation of Vaping Duty 2024-11-06 LTN3 Subject Vessels Under the Select Luxury Items Tax Act 2023-01-09 LTN4 Subject Aircraft Under the Select Luxury Items Tax Act 2023-01-09 EDN83 Vaping Product Marking Requirements 2024-07-05 NEWS112 Excise and GST/HST News- No. 112 2022-11-08 EDM1-6-1 Administrative Penalties Under the Excise Act, 2001 2023-02-24 EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products 2024-10-03 UHTN1 Introduction to the Underused Housing Tax 2025-01-30 UHTN2 Calculating the Underused Housing Tax Payable 2025-04-09 UHTN3 Filing a Return and Paying the Underused Housing Tax 2025-04-09 UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations 2025-04-09 UHTN5 Exemption for Vacation Properties 2025-04-09 NOTICE324 Mining Activities in respect of Cryptoassets 2024-03-12 UHTN6 Exemption for Primary Place of Residence 2023-02-07 UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round 2023-02-07 UHTN10 Exemptions for Uninhabitable Residential Properties 2024-10-03 UHTN11 Exemption for New Owners 2024-10-03 UHTN7 Exemption for Qualifying Occupancy 2023-02-07 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2023-02-07 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2024-10-03 UHTN13 invalid title format: no space found--- GI-200 Application of the GST/HST to Credit Card Surcharges 2023-03-27 RC4215 Canada Carbon Rebate 2023-07-04 UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions 2023-03-23 UHTN15 Questions and Answers About the Underused Housing Tax 2024-10-03 NEWS113 Excise and GST/HST News- No. 113 2023-03-27 EDN88 Quarterly Filing and Remitting for All Cannabis Licensees 2023-05-03 ED212-13 Filing Requirements for Licensed Brewers 2024-10-10 RC4476-YT Birth Registration and Canada Child Benefits- Yukon 2023-10-30 RC4073 Protocol- Between the Appeals Branch and Collections and Verification Branch (CVB) 2023-07-25 NOTICE325 Services Provided by Certain Insurance Intermediaries 2023-07-25 ESTRULINGS Requesting an Excise and Specialty Tax Ruling or Interpretation 2024-10-03 NEWS114 Excise and GST/HST News- No. 114 2024-01-04 FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities 2025-03-16 NEWS115 Excise and GST/HST News- No. 115 2023-12-21 NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation 2024-10-03 EDN89 General Information – Legislative Amendments With Respect to Vaping Products 2024-01-22 ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024 2024-02-01 3-9 Early/Late Payments 2024-02-16 NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht 2024-03-11 UHTN16 Proposed Amendments to the Underused Housing Tax 2024-10-03 NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation 2024-03-14 NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-03-14 NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens 2024-03-14 NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services 2024-03-20 NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services 2024-03-20 NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax 2018-02-09 IC00-1R6 Voluntary Disclosures Program 2017-12-15 13-5 Non-creditable Tax Charged 2020-09-29 14-1 Direct Sellers 1995-01-01 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-3 Cancellation or Waiver of Penalties and Interest 2009-01-09 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-1 Definition of Financial Instrument 1999-04-01 17-10 Tax Discounters 2000-01-06 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-8 Credit Unions 2000-02-22 19-1 Real Property and the GST/HST 2002-01-21 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-2 Residential Real Property 2002-12-24 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3 Real Property Rebates 2002-02-21 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-2 Freight Transportation Services 2017-09-21 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-4 Residence 2000-04-25 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-3 Exports – Services and Intangible Personal Property 2023-12-07 7-5 Electronic Filing and Payment 2025-05-14 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 B-084R Treatment of Used Goods 1999-08-11 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2018-03-23 CONTACTS Contact Information – Excise and Specialty Tax Directorate 2024-10-30 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2018-02-22 EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee 2023-02-03 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15 GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04 IC05-1R1 Electronic Record Keeping 2020-02-24 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2022-10-26 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R6 Registered Retirement Income Funds 2002-03-06 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC89-2R3 Directors' Liability 2014-04-10 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC98-1R8 Tax Collections Policies 2023-07-19 IC99-1R4 Registered Disability Savings Plans 2023-11-15 NEWS100 ARCHIVED- Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS79 ARCHIVED- Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS81 ARCHIVED- Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS83 ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) 2012-01-24 NEWS84 ARCHIVED- Excise and GST/HST News- No. 84 (Spring 2012) 2012-05-08 NEWS85 ARCHIVED- Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 ARCHIVED- Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 ARCHIVED- Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 ARCHIVED- Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 ARCHIVED- Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 ARCHIVED- Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 ARCHIVED- Excise and GST/HST News- No. 91 (2014) 2014-05-01 NEWS92 ARCHIVED- Excise and GST/HST News- No. 92 (2014) 2014-07-29 NEWS93 ARCHIVED- Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 ARCHIVED- Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 ARCHIVED- Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 ARCHIVED- Excise and GST/HST News- No. 96 (June 2015) 2015-06-24 NEWS97 ARCHIVED- Excise and GST/HST News- No. 97 (November 2015) 2015-11-17 NEWS98 ARCHIVED- Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 ARCHIVED- Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2024-01-17 RC4022 General Information for GST/HST Registrants 2024-09-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2024-01-16 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2018-04-06 RC4058 Quick Method of Accounting for GST/HST 2024-08-28 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2025-04-08 RC4081 GST/HST Information for Non-Profit Organizations 2023-12-14 RC4082 GST/HST Information for Charities 2024-01-02 RC4088 General Index of Financial Information (GIFI) 2023-08-23 RC4110 Employee or Self-employed? ... Organizations- Under Article XXI of the Canada- United States Tax Convention 2024-10-02 T4033 Completing the Registered Charity Information Return 2024-01-08 T4036 Rental Income 2025-02-28 T4037 Capital Gains 2024 2025-02-28 T4044 Employment Expenses 2024- Includes forms T777, TL2, T2200 and GST370 2025-03-13 T4055 CANCELLED Newcomers to Canada 2025-01-20 T4058 Non-Residents and Income Tax 2025-02-10 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2024-10-08 T4068 Guide for the Partnership Information Return (T5013 Forms)- 2024 2025-04-03 T4079 Filing the T4RSP and T4RIF information returns 2024-10-21 T4084 Pension Adjustment Guide 2023-05-19 T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2020-12-14 T4091 T5008 Guide- Return of Securities Transactions 2024 2025-03-14 T4099 Registered Pension Plans 2023-05-19 T4104 Past Service Pension Adjustment Guide 2022-11-17 T4115 T5007 Guide- Return of Benefits 2024 2024-10-07 T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2020-02-28 T4130 Employers' Guide- Taxable Benefits and Allowances 2025-01-13 T4144 Income Tax Guide for Electing Under Section 216 2025-01-21 T4145 Electing Under Section 217 of the Income Tax Act 2025-01-21 T4155 Old Age Security Return of Income (OASRI) Guide for Non-Residents 2025-02-10 T5013-INST Statement of Partnership Income- Instructions for recipient 2025-04-28 T7B-CORP Corporation Instalment Guide- 2025 2025-02-14 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province 2011-09-09 NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04 NOTICE91 Information Regarding ''Brew on Premises'' Operators 1999-05-13 P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. 2009-12-29 P-249 Agreements and Novation 2011-06-05 RC4420 CANCELLED- Information on CRA- Service Complaints 2015-01-05 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 NEWS103 ARCHIVED- Excise and GST/HST News- No. 103 (January 2018) 2018-01-19 16-5 Voluntary Disclosures Program 2017-12-15 IC18-1 Tax-Free Savings Accounts 2018-03-08 RC4476-NT Birth Registration and Canada Child Benefits- Northwest Territories 2021-10-06 EDN77 Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples 2022-07-28 EDN78 General Information – Vaping Products 2024-11-06 EDN79 Obtaining and Renewing a Vaping Product Licence 2024-11-06 EDN80 Overview of Vaping Excise Stamps 2024-11-06 EDN81 Becoming a Vaping Prescribed Person 2024-11-06 LTN2 Subject Vehicles Under the Select Luxury Items Tax Act 2022-08-04 NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee 2025-03-13 14-9-1 Partnerships- Determining the Existence of a Partnership 2025-03-18 NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2025-03-28 FCN16 Removal of the fuel charge 2025-03-17 NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services 2025-03-28 NEWS119 Excise and GST/HST News – No. 119 2025-04-08 GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate 2025-04-15 T4008-AB Payroll Deductions Supplementary Tables- Alberta- Effective January 1, 2025 2024-12-16 T4008-BC Payroll Deductions Supplementary Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4008-MB Payroll Deductions Supplementary Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4008-NB Payroll Deductions Supplementary Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4008-NL Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4008-NS Payroll Deductions Supplementary Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4008-NT Payroll Deductions Supplementary Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4008-NU Payroll Deductions Supplementary Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4008-OC Payroll Deductions Supplementary Tables- In Canada Beyond the Limits of Any Province/Territory or Outside Canada- Effective January 1, 2025 2024-12-16 T4008-ON Payroll Deductions Supplementary Tables- Ontario- Effective January 1, 2025 2024-12-16 T4008-PE Payroll Deductions Supplementary Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4008-QC Payroll Deductions Supplementary Tables- Quebec- Effective January 1, 2025 2024-12-16 T4008-SK Payroll Deductions Supplementary Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4008-YT Payroll Deductions Supplementary Tables- Yukon- Effective January 1, 2025 2024-12-16 T4032AB Payroll Deductions Tables- Alberta- Effective January 1, 2025 2024-12-16 T4032BC Payroll Deductions Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4032MB Payroll Deductions Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4032NB Payroll Deductions Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4032NL Payroll Deductions Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4032NS Payroll Deductions Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4032NT Payroll Deductions Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4032NU Payroll Deductions Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4032OC Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2025 2024-12-16 T4032ON Payroll Deductions Tables- Ontario- Effective January 1, 2025 2024-12-16 T4032PE Payroll Deductions Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4032QC Payroll Deductions Tables- Quebec- Effective January 1, 2025 2024-12-16 T4032SK Payroll Deductions Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4032YT Payroll Deductions Tables- Yukon- Effective January 1, 2025 2024-12-16 T4127-JAN Payroll Deductions Formulas- 120th Edition- Effective January 1, 2025 2024-12-05 5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2025-02-12 Page details Date modified: 2025-05-22 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Appendix A- Form RC1(E), Request for a Business Number (NB) You can view or download Form RC1(E) in PDF format: Form RC1(E) Appendix B- Form RC1A, Business number (BN)- GST/HST Account information You can view or download Form RC1 A in PDF format: Form RC1 A Appendix C- From GST 10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions You can view or download GST 10 in PDF format: GST 10 Page details Date modified: 2017-06-22 ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... 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… "). ... To claim the credit, get Form T1272, Newfoundland and Labrador Direct Equity Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... 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… "). ... To claim the credit, get Form T1272, Newfoundland and Labrador Direct Equity Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ...

Benefits and credits: Information for Indigenous peoples This report is also available in PDF format (796 KB). ... You could get this benefit if all of the following apply: you live with a child, and the child is under 18 years of age you are primarily responsible for the care and upbringing of the child you are a resident of Canada for tax purposes you or your spouse or common-law partner are a Canadian citizen, an Indian (as defined in the Indian Act), a permanent resident, a protected person, or a temporary resident, as these terms are defined in the Immigration and Refugee Protection Act To apply for the CCB, use one of these options: use the Automated Benefits Application when you fill out your newborn’s provincial birth registration – this option is coming soon to the Northwest Territories, Yukon, and Nunavut use the “Apply for child benefits” service in My Account fill out Form RC66, Canada Child Benefits Application Remember – you only need to apply once to find out if you are eligible for benefit and credit payments. ... GST/HST credit The goods and services tax / harmonized sales tax (GST/HST) credit is a tax-free payment that helps eligible individuals and families with low and modest incomes. ...

Advance Pricing Arrangement- Program report- 2020 PDF version also available On this page Executive Summary Introduction Background APA Program: 2020 Program applications Program inventory Intergovernmental Status Completion times Categories of transactions Participation by industrial sector Participation by foreign jurisdiction Conclusion How to contact the CASD Executive Summary The Canada Revenue Agency (CRA)’s Advance Pricing Arrangement (APA) program is administered through the CRA’s Competent Authority Services Division (CASD), which is part of the International and Large Business Directorate (ILBD) of the Compliance Programs Branch (CPB). ... Table 3 Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 8 53.4% 29 42% 37 44% Intangible Property 5 33.3% 19 27.5% 24 28.6% Intra-Group Services 2 13.3% 18 26.1% 20 23.8% Financing 0 0% 3 4.4% 3 3.6% 15 100% 69 100% 84 100% Participation by industrial sector The CRA’s APA program covers a diverse array of industrial sectors. ... How to contact the CASD If you have comments or questions about this report or the services offered by the CASD, please contact the division: by phone: consult the CASD webpage for CASD managers’ phone numbers; by fax: 613-990-7370; by email: CPCANMAPG@cra-arc.gc.ca; by post or courier: Director Competent Authority Services Division International and Large Business Directorate Compliance Programs Branch Canada Revenue Agency 344 Slater Street – 18th floor Ottawa, ON K1A 0L5 Canada Footnotes Footnote 1 Correction to the number of closing APA 2019 balance. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... 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… "). ... To claim the credit, get Form T1272, Newfoundland and Labrador Direct Equity Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ...

Advance Pricing Arrangement- Program report- 2018 PDF version also available On this page Executive Summary Introduction Background APA Program: 2018 Program applications Program inventory Intergovernmental Status Completion times Categories of transactions Participation by industrial sector Participation by foreign jurisdiction Participation by Canadian province or territory Conclusion How to contact the CASD Executive Summary The Canada Revenue Agency (CRA)'s Advance Pricing Arrangement (APA) Program is administered through the CRA's Competent Authority Services Division (CASD), which is part of the International and Large Business Directorate of the International, Large Business and Investigations Branch. ... As of December 31, 2018, the breakdown of APAs in process was: 39.4% for transfers of tangible property 32.4% for intangible property 21.1% for intra-group services 7.1% for financing arrangements Table 3 Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 15 60% 28 39.4% 43 45% Intangible Property 5 20% 23 32.4% 28 29% Intra-Group Services 5 20% 15 21.1% 20 21% Financing 0 0% 5 7.1% 5 5% 25 100% 71 100% 96 100% Participation by industrial sector Participation in the APA program by industrial sector generally reflects the pattern of Canadian trade. ... How to contact the CASD If you have comments or questions about this report or the services offered by the Competent Authority Services Division, please contact the division: by phone, at one of the numbers listed below by fax, at 613-990-7370 by email, at MAP-APA/PAA-APP.CPB/DGPO@cra-arc.gc.ca by post or courier: Director Competent Authority Services Division International and Large Business Directorate International, Large Business and Investigations Branch Canada Revenue Agency 18th floor 344 Slater Street Ottawa, ON K1A 0L5 Canada CASD Contacts Name Title Telephone number Donna O'Connor Director 343-291-4713 Brian Busby Manager 343-291-4766 Sudha Dukkipati Manager 343-291-4749 Alex Ho Manager 343-291-4769 Johanne Desparois Manager – Technical Cases 343-291-4746 Page details Date modified: 2023-11-07 ...