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Form: T2SCH340, Nova Scotia Research and Development Tax Credit Legislation: Section 41 of the Income Tax Act (Nova Scotia) (PDF, 509 KB) Provincial website: Nova Scotia – Research and Development Tax Credit New Brunswick Research and development (R&D) tax credit The New Brunswick R&D tax credit is administered by the Canada Revenue Agency and is fully refundable at the rate of 15% on eligible expenditures incurred after December 31, 2002. ... Carryback / carryforward: Non-refundable tax credits can be carried back 3 years and forward 7 years. ... See the List of potentially eligible institutions (PDF, 15KB). A corporation may claim any repayments of government assistance that previously reduced the allowable scientific research and experimental development (SR&ED) expenditure pool. ...

The Canada Revenue Agency’s international collaboration to combat tax evasion – Joint Chiefs of Global Tax Enforcement (J5) Events J5 countries host fourth Global Financial Institutions Partnership Summit J5 Communique (PDF, 164 KB)J5 International Tax Enforcement Summit – May 9-13, 2022 News releases J5 publishes first report detailing the alliance’s global impact J5 issues notice to financial institutions about risk indicators tied to cryptocurrency assets J5 countries host “Cyber Challenge” focused on data mining and financial reporting- Canada.ca Global tax chiefs undertake unprecedented multi-country day of action to tackle international tax evasion One year in, J5 making a difference J5 countries host data ‘challenge,’ closing in on enablers of tax evasion Tax enforcement authorities unite to combat international tax crime and money laundering Tax crime is a global problem that needs a global solution. ... They are: the Australian Taxation Office the Canada Revenue Agency the Fiscale Inlichtingen- en Opsporingsdienst from the Netherlands His Majesty’s Revenue & Customs from the United Kingdom, and the Internal Revenue Service Criminal Investigation from the United States The J5 mission All J5 countries face similar threats – organized crime groups and wealthy offshore tax evaders who are all well-resourced and have access to professional enablers to hide income and assets using the global financial system. ... Resources For more information on the J5, please visit: Joint Chiefs of Global Tax Enforcement | Internal Revenue Service (irs.gov) Joint Chiefs of Global Tax Enforcement | Australian Taxation Office (ato.gov.au) You can also follow the J5 on LinkedIn at: Joint Chiefs of Global Tax Enforcement: Overview | LinkedIn The CRA is proud to be part of the J5. ...

Businesses are largely supportive of the new system and recognize that it offers a variety of key benefits – most notably greater convenience, time efficiency and easy access. ... For the most part, suggestions focused on creating a more user-friendly process with increased clarity in terminology, less ambiguity, clear formatting when inserting numbers / digits, and more succinct presentation of requests to avoid unnecessary duplication. Ensuring proper printing parameters in the system also warrants attention (including printing documents or pages in PDF format). ...

Carbon pollution pricing – what you need to know The Government of Canada has developed a federal carbon pollution pricing system as part of its plan to implement a federal greenhouse gas emissions pricing structure. ... To make sure your business is up-to-date on the fuel charge, use our Get registered for the New CRA Fuel Charge Program information sheet (PDF). ...

File payroll information returns (slips and summaries) Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving payroll correspondence from the CRA Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. You can get a Form T4A-NR in a PDF or PDF fillable/saveable format to file on paper. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving payroll correspondence from the CRA Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. You can get a Form T4A-NR in a PDF or PDF fillable/saveable format to file on paper. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ...

Step 2 – The medical practitioner prints and certifies Part B of the T2201 and provides it to their patient. ... Step 1 is to complete the ' medical practitioner information' section. ... The final step generates the PDF which will populate Form T2201. In order to certify the T2201, please print and sign the PDF, and provide it to your patient to submit to the CRA. ...

F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ... Risk to privacy: Yes Details: A new shared drive had to be created in order to save scanned correspondence before being uploaded to the newly implemented Correspondence Tracking Inventory System, which links to the document location on the shared drive and allows users to view the pdf documents. ... Risk to privacy: No Details: n/a Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

Slide 10 – Charity registration in Canada (2/2) Nicolas: There are a number of benefits of registration. ... You can also file your charity return on paper by completing it by hand or by using the PDF fillable/saveable version. ... Slide 23 – Support for charities Nicolas: And finally, here are some resources to support charities. ...

Slide 10 – DTC digital application form – Part B – Medical practitioners Melanie: Part A of the DTC application process needs be completed by the applicant. ... Slide 12 – Digital application form – Part B, Step 1 Melanie: Page 1 has questions for the medical practitioner completing the form. ... Save a PDF copy from this page for your records. You can click “Do you have feedback about this service?” ...