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File your tax return – You (and your spouse or common law partner) should file your 2013 tax return(s) as soon as possible. ...

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 electronically, keep all your documents in case we ask to see them at a later date. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule AB(S11) to calculate the provincial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education and Textbook Amounts Certificate, TL11A, Tuition, Education and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ...

Receipts – Attach the NB-LSVC-1 certificate(s) to your paper return. If you are filing electronically, keep all of your documents in case we ask to see them. ...

How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

How to claim Enter your total contributions on line 15, and determine the amount to enter on line 16 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 16. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...

A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...