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Old website (cra-arc.gc.ca)

Books and Records Retention/Destruction

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...
Archived CRA website

ARCHIVED - Tax evasion

It is also available in other formats, including PDF (which is an exact rendition of the original). ... 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. ...
Old website (cra-arc.gc.ca)

PKI - CRA Electronic Commerce Security FAQ

It is also available in PDF format, which is an exact rendition of the printed publication. ... There are four main components of a PKI: Certificate Authority / Key Management System The heart of a PKI is the Key Management System. ... PKI could save the federal government money if each program conducting Electronic Commerce / Electronic Service Delivery could share the cost of authenticating common clients. ...
Archived CRA website

ARCHIVED - Completing Your Alberta Form

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… "). ...
Current CRA website

Income Tax Information Circular

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...
Scraped CRA Website

ARCHIVED - Tax evasion

It is also available in other formats, including PDF (which is an exact rendition of the original). ... 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. ...
Current CRA website

Income Tax Information Circular

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...
Archived CRA website

ARCHIVED - Completing Your Alberta Form

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… "). ...
Current CRA website

CRA Electronic Commerce Security FAQ

It is also available in PDF format, which is an exact rendition of the printed publication. ... There are four main components of a PKI: Certificate Authority / Key Management System The heart of a PKI is the Key Management System. ... PKI could save the federal government money if each program conducting Electronic Commerce / Electronic Service Delivery could share the cost of authenticating common clients. ...
Current CRA website

Income Tax Information Circular

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...

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