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Business owners provided valuable, high-level feedback on their own experiences and interactions with CRA – including areas where they had difficulty finding information, issues they were unclear about, and tools that would be helpful to them going forward. ... In the case of a refund, participants want to be able to use My Business Account to specify where the money should be directed – either towards payment on an account, to a bank account of their choice, to a trust account, or to a third party through a letter of direction. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ...

Business owners provided valuable, high-level feedback on their own experiences and interactions with CRA – including areas where they had difficulty finding information, issues they were unclear about, and tools that would be helpful to them going forward. ... In the case of a refund, participants want to be able to use My Business Account to specify where the money should be directed – either towards payment on an account, to a bank account of their choice, to a trust account, or to a third party through a letter of direction. ... A similar case was made for associated companies – it was requested that the filing and remitting requirements for associated companies be aligned. ...

Training for select employees – As of April 1, 2011, the CRA will ensure all procurement officers with procurement authority have received green procurement training Performance Measure GHG DPR Target Status Exceeded Percentage of procurement officers with procurement authority that have received green procurement training. 71% (2010-11) Progress against performance measure in the given fiscal year. 100% 97% Strategies/Comments Why This Self-Selected Target is SMART: Specific: Refers to all CRA procurement officers with procurement authority Measurable: Information is available from CRA training and learning tracking systems Achievable: Green procurement training is a requirement for obtaining procurement authority and the Canada School of Public Service offers an appropriate on-line course (C215) at no cost to the CRA through Campus Direct Relevant: Ensuring procurement officers with procurement authority are trained in green procurement will contribute directly to CRA commitments to integrate environmental considerations into CRA procurement Time-bound: Date established for target implementation and completion Scope of target: Applies to all procurement officers with procurement authority. ... Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ...

Subparagraphs 146.1(2)(h)(i) & (ii) of the Act have been revised to permit contributions to a specified plan no later than the 35 th year following the year the plan was entered into and no later than the the 31 st year following the year the plan was entered into for a non-specified plan. ... Subparagraphs 146.1(2)(i)(i) & (ii) have been revised to change the deadline for plan termination for a specified plan to the 40 th year, and for a non-specified plan to the 35 th year, following the year the plan was entered into, respectively. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... When bills of lading are not used in the relevant trade, the parties should either use the terms “Free Carrier (name point)” or “Freight/Carriage paid to (name point)” or alternatively, stipulate in the F.O.B., C & F. and C.I.F. terms that the seller should provide the buyer with the usual documents or other evidence of the delivery of the goods to the carrier; customs broker’s or freight forwarder’s invoice relating to the supply; import documentation required by the country where the goods are exported; and copy of the document from the foreign regulatory authority if the property has been licensed in the case of automotive vehicles, boats, ships, and aircraft. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... When bills of lading are not used in the relevant trade, the parties should either use the terms “Free Carrier (name point)” or “Freight/Carriage paid to (name point)” or alternatively, stipulate in the F.O.B., C & F. and C.I.F. terms that the seller should provide the buyer with the usual documents or other evidence of the delivery of the goods to the carrier; customs broker’s or freight forwarder’s invoice relating to the supply; import documentation required by the country where the goods are exported; and copy of the document from the foreign regulatory authority if the property has been licensed in the case of automotive vehicles, boats, ships, and aircraft. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... 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. ...

For more information, see Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. 2(l) Does the promoter have to keep track of the beneficiary's age for all the age-related rules? ... Some of the common types of qualified investments for an RESP are: money, GICs and other deposits most securities listed on a designated stock exchange, such as shares of corporations, warrants and options, and units of exchange-traded funds and real estate investment trusts mutual funds and segregated funds Canada Savings Bonds and provincial savings bonds debt obligations of a corporation listed on a designated stock exchange debt obligations that have an investment grade rating insured mortgages or hypothecs See Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs to find more in-depth information about qualified investments. 2(n) Are there any restrictions on foreign content? ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... When bills of lading are not used in the relevant trade, the parties should either use the terms “Free Carrier (name point)” or “Freight/Carriage paid to (name point)” or alternatively, stipulate in the F.O.B., C & F. and C.I.F. terms that the seller should provide the buyer with the usual documents or other evidence of the delivery of the goods to the carrier; customs broker’s or freight forwarder’s invoice relating to the supply; import documentation required by the country where the goods are exported; and copy of the document from the foreign regulatory authority if the property has been licensed in the case of automotive vehicles, boats, ships, and aircraft. ...

Please refer to transfer pricing memorandum, TPM-12 Accelerated Competent Authority Procedure, TPM-12 – Canada.ca, for the criteria and procedures to be followed when requesting an ACAP. 22. ... There are certain issues that the Canadian competent authority will not consider for negotiation, including but not limited to the following examples: Notional expenses – Canada will not give correlative relief in the form of a notional expense for a notional income adjustment raised by a treaty partner, and Thin Capitalization- Canada retains its right to limit the deductibility of interest under subsection 18(4) of the Act. ... A Certificate of Compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, for proposed dispositions or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada, for actual dispositions) will not be issued until such time as an agreement signed by all parties is received by the Canadian competent authority. 110. ...