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Archived CRA website
ARCHIVED - Information for Residents of New Brunswick
Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ... Supporting documents – If you are filing a paper return, attach the NB LSVC 1 certificate(s) to your return. ...
Archived CRA website
ARCHIVED - Completing Your Nunavut Forms
How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ... Unused labour-sponsored venture capital corporation tax credit Action Column 1 Line Enter the amount from line 22 of Form NU479 A Enter the amount from line 26 of Form NU479- B Line A minus line B = C Enter, on line 30 on Form NU479, any part of this amount you want to carry back to reduce your 1999 Nunavut tax. ...
Current CRA website
The GST/HST Implications of the Construction of Secondary Housing Units (Laneway Housing)
Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings centres. ... If you are uncertain as to whether a supply is made in a participating province, you may 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. ...
Old website (cra-arc.gc.ca)
Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
Date of issue: XXXX Legislative references: Excise Tax Act: subsection 123(1) – definition of “public institution”; section 1 of Part II of Schedule V – definition of “qualifying health care supply”; sections 1.1, 1.2 and 9 of Part II of Schedule V; paragraph (q) of section 2 of Part VI of Schedule V National coding system file numbers: 11865-1; 11865-23; 11885-3 Effective date: March 22, 2013 for GST and for HST; April 1, 2013 for HST in Prince Edward Island. ...
Current CRA website
Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates
Date of issue: XXXX Legislative references: Excise Tax Act: subsection 123(1) – definition of “public institution”; section 1 of Part II of Schedule V – definition of “qualifying health care supply”; sections 1.1, 1.2 and 9 of Part II of Schedule V; paragraph (q) of section 2 of Part VI of Schedule V National coding system file numbers: 11865-1; 11865-23; 11885-3 Effective date: March 22, 2013 for GST and for HST; April 1, 2013 for HST in Prince Edward Island. ...
Current CRA website
Canada Revenue Agency’s Accessibility Plan 2023-2025
In the meantime, we invite you to share your thoughts with us on the Plan – information on how to do so can be found in the next section. ... As we continue to engage these partners (and others) to learn about new accessibility barriers, we will also act to address them – whether they are included in our Accessibility Plan or not. 6.1 Employment Actions under the Employment section will improve recruitment, retention, and promotion of persons with visible and non-visible disabilities. ... Timeline: December 2023 We know that these deliverables are just a start; the CRA is also considering more training solutions – including on how to better understand the root causes of accessibility issues and how to quickly address them. ...
Current CRA website
Canada Revenue Agency’s Accessibility Plan 2023-2025
In the meantime, we invite you to share your thoughts with us on the Plan – information on how to do so can be found in the next section. ... As we continue to engage these partners (and others) to learn about new accessibility barriers, we will also act to address them – whether they are included in our Accessibility Plan or not. 6.1 Employment Actions under the Employment section will improve recruitment, retention, and promotion of persons with visible and non-visible disabilities. ... Timeline: December 2023 We know that these deliverables are just a start; the CRA is also considering more training solutions – including on how to better understand the root causes of accessibility issues and how to quickly address them. ...
Old website (cra-arc.gc.ca)
Penalties and Interest
Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... Penalty (and, in some cases, penalties and interest) may not apply in the following situations: The 6% penalty not to exceed security held – before April 1, 2007 ss 280(5) (a) where on a particular day before April 1, 2007, the Minister holds security under section 314 and any amount due under Part IX of the Act is not paid or remitted when required before April 1, 2007, the 6% penalty under section 280 applies on that particular day only to the extent that the total of all amounts outstanding on the particular day exceeds the value of the security at the time it was accepted by the Minister; Penalties and interest less than $25 before April 1, 2007 ss 280(6) and s 280.2 (b) where a person pays or remits all amounts outstanding for a reporting period that ends before April 1, 2007, the Minister may write off and cancel the total of all penalties (including penalties under section 280.1) and interest payable for that period, if that total is less than $25 immediately before the time of the payment or remittance; Complying with a demand to remit or pay ss 280(7) (c) where the Minister has served on a person a demand for a payment or remittance of any amounts specified, and the person complies on or before the date specified in the demand, the Minister may waive the 6% penalty and interest, or the interest at the new prescribed rate, that accrues for the period commencing on the first day following the date of the demand and ending on the day of payment; and Extending time period for filing a return ss 281(2) (d) where the Minister extends the time for filing a return, and this extension expires after March 2007, interest at the new prescribed rate and the penalty under section 280.1 are payable only from the expiration of the time so extended. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...
Old website (cra-arc.gc.ca)
Ontario Energy and Property Tax Credit Questions and Answers
On Form ON-BEN, Application for the 2017Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant, in addition to completing the application area for the OEPTC, tick box 6108 in Part A on the back of the form and provide your spouse's or common-law partner's address in Part C – Involuntary separation. ... However, in addition to completing Form ON-BEN, you will also have to file Form RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2016, to the date you entered Canada. ... You can do this by using the CRA's secure Web site at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to: Chief of Appeals 3rd Floor Sudbury ON P3A 5C1 41. ...
Current CRA website
Penalties and Interest
Note – HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... Penalty (and, in some cases, penalties and interest) may not apply in the following situations: The 6% penalty not to exceed security held – before April 1, 2007 ss 280(5) (a) where on a particular day before April 1, 2007, the Minister holds security under section 314 and any amount due under Part IX of the Act is not paid or remitted when required before April 1, 2007, the 6% penalty under section 280 applies on that particular day only to the extent that the total of all amounts outstanding on the particular day exceeds the value of the security at the time it was accepted by the Minister; Penalties and interest less than $25 before April 1, 2007 ss 280(6) and s 280.2 (b) where a person pays or remits all amounts outstanding for a reporting period that ends before April 1, 2007, the Minister may write off and cancel the total of all penalties (including penalties under section 280.1) and interest payable for that period, if that total is less than $25 immediately before the time of the payment or remittance; Complying with a demand to remit or pay ss 280(7) (c) where the Minister has served on a person a demand for a payment or remittance of any amounts specified, and the person complies on or before the date specified in the demand, the Minister may waive the 6% penalty and interest, or the interest at the new prescribed rate, that accrues for the period commencing on the first day following the date of the demand and ending on the day of payment; and Extending time period for filing a return ss 281(2) (d) where the Minister extends the time for filing a return, and this extension expires after March 2007, interest at the new prescribed rate and the penalty under section 280.1 are payable only from the expiration of the time so extended. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A – B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...