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Article – Tax resources and financial literacy Information for partners Use the following article to promote the Canada Revenue Agency's educational products. Educators – Tax resources and financial literacy The Canada Revenue Agency (CRA) recognizes the importance of financial literacy, especially for vulnerable segments of the population. ...

Reminder – Monday, June 15, 2015, is the deadline for self-employed individuals to file their 2014 income tax and benefit return Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Save time — go online! The CRA’s online services make it faster and easier to handle your business’s tax matters. ...

Partnerships – Deferral of corporation tax Under subsection 96(1) of the Income Tax Act, income earned by a corporation as a member of a partnership is included in the corporation’s income for the corporation’s tax year in which the fiscal period of the partnership ends. ... Joint ventures – Elimination of fiscal period Joint ventures no longer have a fiscal period. ... For more information, see Joint ventures – Elimination of fiscal period. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services GST/HST Notices- Notice 274 May 2012 This publication is being disseminated by the Canada Revenue Agency (CRA) in draft form for comments or suggestions, which should be sent by September 30, 2012 to the following: Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 14th floor, Place de Ville, Tower A 320 Queen Street Ottawa, ON K1A 0L5 Fax: 613-990-7584 DRAFT GST/HST POLICY STATEMENT Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services Legislative references: Excise Tax Act: Subsection 123(1), definitions of "charity", "hospital authority", "non-profit organization", "public college", "public institution", "public service body", "school authority" and "university", sections 165 and 169, subsections 259(1) definitions of "charity", "external supplier", "facility operator", "non-creditable tax charged", "qualifying non-profit organization", "selected public service body", "specified percentage", "specified provincial percentage", subsections 259(3), 259(4.1), (259(4.2), 259(4.21), 259(7), section 1 of Part V.1 of Schedule V and section 2 of Part VI of Schedule V to the Excise Tax Act and the Public Service Body Rebate (GST/HST) Regulations. ... Examples of research activities by hospital authorities that are not related to patient care and are generally eligible for a 50% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST in the participating provinces studies that do not have a diagnostic or therapeutic orientation; basic biomedical research to explore fundamental biological processes underlying health and disease in humans; studies to understand normal and abnormal human functioning at molecular and cellular levels; preclinical work, molecular or cellular level research not related to patient care such as identification of genes, genetic interactions and gene expression patterns, analyses of proteins, enzymes etc.; basic research in human diseases or other disabilities involving model organisms (yeast, worms, fruit flies, etc.); development of animal models of human disease; contract research where the research is undertaken for the purpose, and in the manner determined by the contractor – for example, clinical trials, technology assessments or other market research services under contractual arrangements with biotechnology or pharmaceutical firms; consulting services provided by researchers, clinicians or other staff members of the public hospital to private sector organizations; studies in the organizational structures and processes of health care; population health based studies such as studies of societal determinants or psychosocial factors affecting population health; research in effective policy development, analyses of the impact of legislation, health institution reorganizations, health system management, economics and community planning and design on public health; analyses of health care systems and health service utilization (quality, cost analyses, patient access, patient flow and wait times) to improve the efficiency and effectiveness of health professionals and health care systems; environmental or ecosystem assessment research not related to patient care, for example, research into toxins found in ground water; and research in ways to recruit and retain health professionals across Canada Footnotes Footnote 1 A public institution is defined in subsection 123(1) of the ETA to mean a registered charity for purposes of the Income Tax Act that is also a school authority, a public college, a university, a hospital authority, or a local authority determined to be a municipality. ...

Business Registration Online – Before you register Overview Eligibility Before you register Register now After you register 3. Before you register Information you need to register for a business number Step 1 – Provide your personal information If you are a business owner or third party requester, you must provide all of the following: last name social insurance number (SIN) date of birth personal postal code (where you live) Footnote 1 If you are a representative, you need to provide one of the following: RepID GroupID For more information on representatives, go to Represent a Client. Step 2 – Provide your basic business information You must provide all of the following: business name business number (if this business already has one) type of business or organization (for example: sole proprietor, partnership, corporation, registered charity) name and SIN of all owner(s) physical address mailing address (if different from the physical address) description of major business activity Step 3 – Provide your CRA program account information Corporation income tax program account You must have all of the following on hand: corporation name certificate number date of incorporation jurisdiction For more information, go to Corporation income tax program account. ...

Payroll – A to Z index Atopics for businesses Btopics for businesses Ctopics for businesses Dtopics for businesses Etopics for businesses Ftopics for businesses Gtopics for businesses Htopics for businesses Itopics for businesses Jtopics for businesses Ktopics for businesses Ltopics for businesses Mtopics for businesses Ntopics for businesses Otopics for businesses Ptopics for businesses Qtopics for businesses Rtopics for businesses Stopics for businesses Ttopics for businesses Utopics for businesses Vtopics for businesses Wtopics for businesses Xtopics for businesses Ytopics for businesses Ztopics for businesses A Abating a disaster, person who participates in Accelerated remitter Account, closing Account number, registration Accrued vacation Adding: Payroll program account to your business number (BN) T4 slips T4A slips Adjustments: T4 slips T4A slips Administrators Administrators for settling estates, office Advances, earnings Advances for travel expenses Allowable expenses for employees Agriculture: Employment in Seasonal workers program Workers engaged in Allowances Amalgamation Amending: Deducting Remitting Slips online T4 slips T4A slips Amounts for services AMWA, Average monthly withholding amount Annuities Apartment, rent-free or low-rent Appointed or elected officials Appeals Assistance, disaster relief ATM (automated teller machine), payroll remittances Authorized representatives Automated teller machine (ATM) payment Automobile: Allowance rates Allowances Fixed-rate calculation Benefits Benefits Online Calculator Optional calculation Average monthly withholding amount (AMWA) Awards: Awards and gifts B Babysitter Bank machine (ATM), payment Bankruptcy and receivership Barbers and hairdressers Benefits and allowances Benefits and allowances chart Benefits in prescribed zone: Board, lodging, and transportation at a special work site Housing and travel assistance benefits Benefits under the Employment Insurance Act Board or committee member fees Board and lodging: At remote work locations At special work site Board and lodging Paid to players on sports teams Members of recreation programs Bonuses Books and records Boots, safety Bursaries Business number (BN) Business status C Cab drivers Calculating payroll deductions Calculation, fixed-rate (automobile, taxable benefits) Calculation methods: CPP EI Income tax Multiple pay periods or year-end verification Starting and stopping CPP deductions Canada Pension Plan (CPP): Act (law) Administration of the Contributions CPP and EI explained Foreign employees and employers General information Overpayment Rates Rulings Self-employed Canada's social security agreements with other countries Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under Cancelling: T4 slips T4A slips Car allowance Caregiver: General information Room and board Cash benefits Casual employment for a purpose other than your usual trade or business Cash-out rights (security/stock options) Cellular phone service (Taxable benefits) Changing business status Charitable donation deduction- Securities Chart, benefits and allowances Chart, special payments Chiefs of Indian bands, office Child care expenses (Taxable benefits) Circus or carnival, employment in Circus, person who performs services at or in connection with a Claim codes, Form TD1 Clergy: Clergy residence deduction Clergy travel allowance Closing accounts Clothing allowance Clubs (recreational) Collections – Tax programs and other government programs Comfort letters Commissions: Earned on personal purchases Employees Paid at irregular intervals Self-employed Common-law partner or spouse, employment of Compassionate care benefits Completing: Record of Employment (ROE) T4 slips T4 Summary T4A slips T4A Summary TD1 Construction: Construction industry (T5018) Construction, workers engaged in Contract Payment Reporting System (CPRS) GST/HST and the construction industry Information for payers – Completing the T5018 Contribution rates: CPP EI Contributions: RRSP TFSA Corporate employee with more than 40% of the corporation's voting shares Correcting an error: Calculating Remitting Repayment of salary or wages by an employee Salary paid in error T4 slips T4A slips Counselling fees and services: Financial Health CPP: Basic exemption chart Coverage and adjustments for trans-border employees CPP and EI explained For self-employed Overpayment Prorate the maximum contribution Recovering CPP contributions CNESST, Commission des normes, de l'équité, de la santé et de la sécurité du travail D Dates (Important) Death of an employee: Death benefits Monies earned by the employee before death Payments made after death Decreasing tax deductions Deduction: Clergy residence Formula for computers Payroll Deductions Online Calculator Stock/security options Tables Deemed trust Deficiencies CPP/EI Deferral, salary Deferring stock/security option benefit Dental plan premiums Determining: Claim code number Employee's province of employment Number of insurable hours for record of employment (ROE) Director's: Fees Liability Disability Benefit for employees Disaster relief, financial assistance Discounts on merchandise and commissions from personal purchases Discounts to employees Drivers of taxis, limousines and other passenger carrying vehicles Driving to and from the job Due dates: Holidays and due dates Remittances T4 information return T4A information return Dues: Club Professional membership Recreational fitness club membership Duplicate slips: T4 T4A E Earnings (Insurable) Education related benefits: Allowance for child Bursaries Scholarships Tuition fees EI: Cash and non-cash benefits EI and CPP explained Overpayment Premium rates Premium rebate Premium reduction Recovering EI premiums Elected or appointed officials Election worker, employment by a government body Electronic: Filing methods (returns) Payments Services Emergency volunteers Employee: Allowable expenses Determination of employee's province of employment Disability-related benefits Discounts Gifts, awards and social events Hiring Indian Leaving Loans Non-resident Paid by commission Profit-sharing plan (EPSP) Receives a CPP or QPP retirement pension Social insurance number Stock purchase plan Temporary-help service firms With power saws, tree trimmer Working outside Canada Employer: Contributions to RRSP Penalties Responsibilities Restructuring or succession of employers, CPP and EI information for Employment: in an exchange of work or services of a person that you maintain if no cash remuneration is paid of your child outside Canada outside Canada, CPP and EI information for Employment-related training Employment and placement agency workers Employment Insurance (EI): Act (law) Administration of the Act EI and CPP explained General information Premium rebate Rates Employment in a country where a social security agreement: has been signed with Canada has not been signed with Canada Employment in Canada: by a foreign government by an international organization of a non-resident person under an exchange program Employment when premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States Employment under: Job creation partnerships Self-employment assistance Entertainment activity, employment in Errors and adjustments Establishing insurable hours for Record of Employment (ROE) purposes Estheticians Events and seminars Executor: Fees Office Payer of other amount Exercising stock/securities options Exhibition, employment in Expense allowance: municipal officer Exposition, employment in Extra duty or special pay for police officers F Failure to: Deduct Remit Fair, employment in Fair, person who performs services at or in connection with a Fairness provisions (now called Taxpayer Relief Provisions) Federal TD1 form Fees: Administrators Board or committee members Directors Executors Liquidators Management Filing: T4 information return T4A Information Return Financial: Assistance, disaster relief Assistance payments to employees Counselling Income tax preparation Interest-free or low-interest loans Registered retirement savings plans (RRSP) Security options Tax-Free Savings Account (TFSA) Firefighter – volunteer First remittance Fishers Fishers and Employment Insurance Fishing, workers engaged in Fitness club Fixed-rate calculation (automobile, taxable benefits) Flat rate allowance for automobiles and motor vehicles Foreign employment Forestry, employment in Furlough G Garnishment of employee's wages Global Affairs Canada Government contract payment reporting Gratuities Group disability benefits Group term life insurance policies- employer-paid premiums GST/HST, remitting on employee benefits H Hairdressers Health clubs Health related benefits: Counselling services Disability-related employment benefits Group term life insurance policies- Employer-paid premiums Medical expenses Medical travel assistance paid in a prescribed zone Premiums under a private health services plan Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans Wage-loss replacement plans or income maintenance plans Hiring: a family member or related person a nanny your first employee Holidays and due dates Home: Purchase loan Relocation loan Relocation loan deduction Honorariums (subject to CPP) Horticulture, employment in Horticulture, workers engaged in Hospital care Housing: Assistance benefits paid in a prescribed zone Loss Rent-free and low-rent ESDC approved project HST/GST, remitting on employee benefits Hunting, employment in I Identity theft Important dates: Business Payroll Incentive payments Income maintenance plans Income tax Income Tax Act (law) Income tax preparation Increasing tax deductions Indian Band councillors, office Indian employees Indians, (completing the T4) Input tax credits (ITC's), GST/HST, taxable benefits Insurable: Earnings Hours for record of employment purposes (ROE) Premiums expenses Interest, penalties Interest rates, prescribed Interest-free loans Internet service at home (taxable benefits) J No topics for the letter "J" K Keeping records L Labour-sponsored funds tax credit Late remitting penalty Legal entity status changes Letter of authority Liability, director's Life events for employees Life income fund Life insurance premiums: employer-paid Limousine drivers Liquidators: Fees Office Loans: Home-purchase loans Home-relocation loan deduction, calculating Home-relocation loans Interest-free or low-interest loans Received because of employment Received because of shareholdings To employees or shareholders Lodging and board Lodging an board allowances paid to players on sports teams or members of recreation programs Logging, employment in Lost-time pay, union Lost or missing remittance form Low-rent housing Lumbering, employment in Lump-sum payments, withholding rates M Maid, employment of Maintaining records Major shareholder Making deductions Making your payment Management fees Mandatory SIN Manual calculation methods: CPP EI Income tax Maternity benefits Mayor, office Meals: Overtime Subsidized Medical: Care insurance Expenses Private health services plan premiums Provincial hospitalization, medical care insurance, and certain government of Canada plans Travel assistance Membership dues Methods for: Filing T4 information returns Filing T4A information returns Remitting deductions Missing or lost remittance forms Monies earned by the employee before death Motor vehicle allowances Motor vehicle benefits Moving expenses and relocation benefits Multiple payroll account, remitting Municipal officer, office Municipal officer's expense allowance Mutual fund trust options My Payment N Nanny: Board and lodging benefit Hiring New employee, hiring New employer seminars New remitter No employees No interest loan Non-cash benefits Non-resident: Director's fees Employees and/or workers Employees performing services in Canada Number of hours for record of employment (ROE) O Obligations and responsibilities Office: Administrator Chief of Indian Bands Executors Mayor School commissioners Online: Amendments to slips Business registration Calculator for automobile benefits Internet filing My Payment Opening a payroll program account Operating expenses (automobile, taxable benefits): Calculating operating expenses Fixed-rate calculation Reimbursement Operators of taxis and limousines Options- Security and stock: Cash-out rights (security/stock options) Charitable donation Share deduction Share, security, mutual fund trust Overpayments: CPP, Canada pension plan EI, Employment insurance Salary Overtime meal allowance (taxable benefits) Overtime pay P Parade, employment in Parental care benefits Parental insurance plan, Quebec (QPIP) Parking Patronage payments Payers Payments: ATM Contract reporting Electronic Error: to an employee to CRA My Payment Voucher PD7A Voucher PD7A-RB Voucher PD7A-TM Pay in lieu of termination notice Payments under Canadian Forces Members and Veterans Re-establishment and Compensation Act Payments made after death Payroll advances or earnings advances Payroll program account, opening a Payroll deductions online calculator (PDOC) Payroll seminars PD7A PD7A-RB PD7A-TM Penalties Pension adjustment, recalculating Pension or superannuation Pensionable and Insurable Earnings Review (PIER): CPP QPIP- EI deficiencies QPP Personal tax credit return for employees (TD1) Personal use of automobile or motor vehicle Phishing PIER- Canada Pension Plan (CPP) PIER- Employment Insurance (EI) Placement and employment agency workers Police officers, Special or extra duty pay Poverty, vow of Power saws and tree trimmers Premiums: Under a private health services plan Under a provincial hospitalization plan Under provincial hospitalization, medical care insurance, and certain government of Canada plans Prescribed plans or arrangements Prorate the maximum contribution to CPP Profit sharing plan Premiums under a private health services plan Premiums under a provincial hospitalization plan Prescribed: Interest rates Plans or arrangements Zones Private health plan premiums Professional membership dues Proposal in bankruptcy Province of employment Q QPP, Quebec Pension Plan Quebec Parental Insurance Plan (QPIP): Employers who have employees working in Quebec Highlights of federal reporting requirements Insurable amounts Pensionable and Insurable Earnings Review (PIER)- EI deficiencies Rates What is the Quebec Parental Insurance Plan? ... Reasonable per-kilometre allowance Receivership, bankruptcy Record of employment (ROE) Records (books and records) Recovering: CPP EI Recreational facilities Reduce EI premiums, how to Reducing income tax deductions Registered education savings plan (RESP), accumulated income payments Registered pension plans (RPPs), contributions Registered retirement savings plans (RRSP) Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs) – Frequently asked questions Registering: Business account Payroll program account to your BN Regular remitter Reimbursements for travel expenses Related person, employment of Religious order, employment of Relocating an employee Remittance forms Remittance due dates Remitter types Remitting: Error First-time GST/HST on employee benefits Payroll deductions Quarterly Remote work locations Rent-free or low-rent housing (taxable benefit) Reorganizing your business Replacing: T4 slips T4A slips Reporting: Contract Payment Reporting System (CPRS) Completing and filing information returns Tips and gratuities on the T4 slip, Employment income Representatives Request a CPP/EI ruling Requirement to get a SIN Resignation of an employee Rescue operations, employment in Research grants RESP- Accumulated income payments Responsibilities: Directors Employers Hiring new employee Restructure of business Retired, remuneration received while retired Retirement: Compensation arrangements Death of owner, partner, or director Savings plan Retirement or death Retiring allowances Retroactive pay increases Retroactive lump-sum payments Room, board and lodging S Sabbatical, remuneration received while on sabbatical Safety boots Salary: Deferral arrangements Overpayment Paid in error Paid to your spouse or children Scams Scholarships School commissioners, office Subsidized school services Seasonal agricultural workers Securities, stock options: Cash-out rights (security/stock options) Charitable donation Share deduction Share, security, mutual fund trust Self-employed commissions Self-employed, CPP contributions Services, fees for Seminars Several accounts to remit for Severance pay (Retiring allowances) Severance pay (Retiring allowances) transfer Share of profit that an employer paid Share purchase offer Shares Sick leave payments SIN, Social insurance number Slips: T4, completing T4, duplicate T4A, completing T4A, duplicate Social insurance number (SIN) Social security agreements with other countries Source deductions, employees Special clothing Special or extra duty pay for police officers Special payments chart Special situations (reporting income) Special work site (board, lodging,and transportation) Spouse or common-law partner, employment of Spouse or common-law partner's travel expenses Standby charge, Calculating Stock options Stopping operations Share deduction Subsidized meals Subsidized school services Succession of employers and CPP/EI Summaries: T4 Summaries: T4A Supplementary unemployment benefit plan (SUBP): Benefits that qualify under the Income Tax Act Health-related benefits Injury Payment that does not qualify as a SUBP under the Income Tax Act Quarantine Sickness Temporary stoppage of work Training T T1204, Federal departments, agencies, and Crown corporations T4: Information return Internet filing Slip Summary T4032 Payroll Deductions Tables T4A: Information return Internet filing Slip Summary T5018, Construction industry Tables, payroll deductions Tax deduction estimator (form TD1) Tax-Free Savings Account Tax reduction Taxable benefits and allowances Taxi and other passenger vehicle drivers Taxpayer relief provisions TD1 TD1, Electronic Teacher on exchange from a foreign country Telereply Temporary-help service employees Tenure of office Threshold 1 or 2 remitter, accelerated Tips Tips and gratuities, CPP and EI information for Tool allowance (taxable benefit) Tool reimbursement (taxable benefit) Training, employer-paid Transit passes Transportation: To and from home Remote work locations Special work site Trapping, employment in Travel: Advances for travel expenses Allowance Allowance rates (automobiles) Assistance benefits paid in a prescribed zone Spouse or common-law partner expenses Reimbursement for travel expenses Tree trimmers, power saws Trustee liability, holding deductions in trust Tuition fees Types of remitters U Uniform and special clothing allowance Union dues Union, lost-time pay V Vacation: Accrued Pay and public holidays Vehicles: Automobile and motor, allowances Automobile and motor, benefits Victim, Security of Taxpayer Information Volunteer, emergency workers Vow of poverty W Wage-loss replacement plans Wage-loss replacement plans or income maintenance plans Wages Wages in lieu of termination notice Waiver of tax withholding for non-resident: Directors (Directors' fees) Employee Waiving penalty and interest Withholding on cash and non-cash benefits Withholding rates, lump-sum payments Workers' compensation claims: Adjustment period for new claims Advances by a third party Advances or loans Advances or loans not repaid Commission des normes, de l'équité, de la santé et de la sécurité au travail (CNESST) How to treat payments under different circumstances Q's and A's Reporting requirements The T4 slip and T5007 slip, Statement of Benefits Top-up amount Workers engaged in construction Wrongful dismissal X No topics for the letter "X" Y Year-end calculation of deductions: Canada Pension Plan (CPP) Employment Insurance (EI) Z No topics for the letter "Z" Date modified: 2017-01-13 ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges GST/HST Info Sheet GI-075 June 2010 The Government of Ontario and the Government of British Columbia are introducing a harmonized sales tax (HST) that will come into effect on July 1, 2010. ... For more information, refer to Info Sheet GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Working Income Tax Benefit Statistics – 2013 Tax Year This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all recipients of the Working Income Tax benefit (WITB) for the 2013 tax year. ... Table 2 – Number of WITB recipients and amount credited by Age, 2013 This table presents the number of WITB recipients and amount credited based on the recipients age and is grouped into thirteen age groups. Table 3 – Number of WITB recipients and amount credited by Family Status, 2013 This table presents the number of WITB recipients and amount credited based on family status. ...

Working Income Tax Benefit Statistics – 2014 Tax Year This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all recipients of the Working Income Tax benefit (WITB) for the 2014 tax year. ... Table 2 – Number of WITB recipients and amount credited by Age, 2014 This table presents the number of WITB recipients and amount credited based on the recipients age and is grouped into thirteen age groups. Table 3 – Number of WITB recipients and amount credited by Family Status, 2014 This table presents the number of WITB recipients and amount credited based on family status. ...