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It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ...

Advance Pricing Arrangement- Program report- 2021 PDF version also available © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2022 ISSN: 2816-6744 Rv1-42E-PDF On this page Executive Summary Introduction Background APA Program: 2021 Applications to the program 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 of the Compliance Programs Branch. ... Table 3 Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 4 45% 38 58% 42 56% Intangible Property 2 22% 16 24% 18 24% Intra-Group Services 3 33% 9 13% 12 16% Financing 0 0% 3 5% 3 4% Total 9 100% 66 100% 75 100% 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 Competent Authority Services Division, please contact the division: by phone: consult the CASD webpage for CASD managers’ phone numbers; by email: CPMAPAPAG@cra-arc.gc.ca by fax: 613-990-7370; 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. ...

Advance Pricing Arrangement- Program report- 2022 PDF version also available © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2024 ISSN: 2816-6752 Rv1-42E-PDF On this page Executive Summary Introduction Background APA Program: 2022 Applications to the program Program inventory Intergovernmental Status Completion times Categories of transactions Participation by industrial sector Participation by foreign jurisdiction Conclusion How to contact the CASD Footnotes Executive Summary The Advance Pricing Arrangement (APA) program of the Canada Revenue Agency (CRA) is administered through the CRA’s Competent Authority Services Division (CASD), which is part of the International and Large Business Directorate of the Compliance Programs Branch. ... Table 3 Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 8 80% 31 34.8% 39 39.4% Intangible Property 0 0.0% 29 32.6% 29 29.3% Intra-Group Services 2 20.0% 24 27.0% 26 26.3% Financing 0 0.0% 5 5.6% 5 5.1% Total 10 100.0% 89 100.0% 99 100.0% 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 Competent Authority Services Division, please contact the division: by phone: consult the CASD webpage for CASD managers’ phone numbers; by email: CPMAPAPAG@cra-arc.gc.ca by fax: 613-990-7370; 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 opening 2022 APA balance. ...

Advance Pricing Arrangement- Program report- 2023 PDF version also available © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2024 ISSN: 2816-6752 Rv1-42E-PDF On this page Executive Summary Introduction Background APA program: 2023 Applications to the program Program inventory Intergovernmental status Completion times Categories of transactions Participation by industrial sector Participation by foreign jurisdiction Conclusion How to contact the CASD Footnotes Executive Summary The Advance Pricing Arrangement (APA) program of the Canada Revenue Agency (CRA) is administered through the CRA’s Competent Authority Services Division (CASD), which is part of the International and Large Business Directorate of the Compliance Programs Branch. ... Table 3: Transaction Type Completed % of total In progress % of total Total % of total Tangible Property 8 34.8% 36 40.0% 44 38.9% Intangible Property 8 34.8% 24 26.7% 32 28.3% Intra-Group Services 7 30.4% 25 27.8% 32 28.3% Financing 0 0.0% 5 5.6% 5 4.4% Total 23 100.0% 90 100.0% 113 100.0% 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 email: CPMAPAPAG@cra-arc.gc.ca (do not send confidential information); 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 opening 2022 APA balance. ...

The employer does not have to use this authority – the fact that the authority exists is enough to show control. ... 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. ...

Report on the Voluntary Disclosures Program (PDF) The CRA's use of big data On November 1, 2017, the Minister of National Revenue received a letter from the OCAC outlining five recommendations with regard to the Canada Revenue Agency's (CRA) use of "big data" in compliance activities. ... Colin Campbell (Chair), Associate Professor of Law at Western University Formerly a senior tax partner at the Toronto office of Davies Ward Phillips & Vineberg LLP Formerly assistant professor of political science at Mount Allison University in Sackville, New Brunswick B.A. ...

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. ...