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However, for purposes of this rule, the property is also deemed to be delivered in a particular province, and not in any other province, if the supplier either: ships the property to a destination in the particular province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination sends the property by mail or courier to an address in the particular province See example – Rentals and leases-three months or less Example for rentals and leases-three months or less You rent a video camera from a store in Truro, Nova Scotia, to use while traveling through several provinces. ... See example – Rentals and leases-more than three months Example for rentals and leases-more than three months A national leasing company leases a photocopier to a consulting firm situated in New Brunswick for a four-year period to which monthly payments are required. ... See example – Supply of real property Example for supply of real property A company based in Ontario sells one of its warehouses situated in Ontario to a company in Nova Scotia. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

The Department has issued the following interpretation bulletins dealing with specific types of Part XIII payments: IT-155R3- Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations- 212(1)(b)(ii) IT-360R2- Interest Payable in a Foreign Currency- 212(1)(b)(iii) IT-361R2- Exemption From Tax on Interest Payments to Non-Residents- 212(1)(b)(vii) IT-303 & SR- Know-How and Similar Payments to Non-Residents- 212(1)(d) IT-76R2- Exempt Portion of Pension When Employee Has Been a Non-Resident- 212(1)(h) IT-163R2- Election by Non-Resident Individuals on Certain Canadian Source Income- 212(1)(f), (h), (j) to (m) and (q), 217 IT-393R- Election re Tax on Rents and Timber Royalties- Non-Residents- 216 IT-465R- Non-Resident Beneficiaries of Trusts- 212(1)(c) IT-468R- Management or Administration Fees Paid to Non-Residents- 212(1)(a) and 212(4) IT-489 & SR- Non-Arm's Length Sale of Shares to a Corporation- 212.1 IT-494- Hire of Ships and Aircraft from Non-Residents- 212(1)(d) The following bulletins include comments on certain Part XIII type payments as indicated below: PAGE 3 Bulletin Paragraphs Part XIII Reference IT-77R 10 to 12 212(1), 214(4), 215 IT-320R2 9 212(1)(b)(ii)(C) IT-342R 6 212(1)(c) IT-434R 16 212(1)(d), 216 IT-438R 11 212(1)(d), 214(1) IT-118R3 22 and 23 212(1)(f) IT-362R 18 212(1)(g) IT-397R 15 212(1)(h) IT-451R 10 212(1)(h), 212(1)(j) to (q) IT-337R2 15 212(1)(j.1), 217 IT-500 39 to 45 212(1)(l), 214(3)(c) IT-230R2 2 212(1)(n) IT-308R 9 212(1)(r) IT-66R6 1 212(2) IT-88R2 15 and 25 212(2), 215 IT-96R5 2 212(2), 214(3)(a) IT-421R 21 212(2), 214(3)(a) IT-258R2 25 212(12) IT-260R 17 212(12) IT-369R 10 212(12) IT-440R 6 212(12) IT-510 23 212(12) IT-511 28 212(12) IT-81R 5 to 10 212(13.1)(b), 216 IT-502 & SR 14 and 40 212(17) IT-463R 7 212.1 IT-474R 51 and 58 212.1, 212(1)(b)(vii) IT-265R3 13 and 14 212(1)(b), 214(2) IT-119R3 9 to 11 214(3) IT-432R 4 214(3)(a) IT-410R 8 and 9 214(6), (7.1), (8)(a), (9) and (10) IT-120R3 42 216 IT-121R3 16 216 IT-171R2 25 217 IT-193SR 15 217 IT-401R2 12 217 IT-270R2 29 218(3) The references above and throughout this circular to interpretation bulletins and to other information circulars are made using the version number of the particular publication that was current at the time this circular was sent to printing. ...

Summary of the Corporate Business Plan 2023–24 with perspectives to 2025–26 From: Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2023 ISSN: 2563-3406 Rv1-6E-PDF On this page Message from the Minister Foreword from the Chair Message from the Commissioner Taxpayer Bill of Rights Core responsibilities Plans at a glance CRA Strategic Planning Framework Strategic priorities Planned spending and human resources Planned spending Planned human resources Estimates by vote Future-oriented condensed statement of operations Corporate information Organizational profile Raison d’être, mandate, and role: who we are and what we do Operating context Supporting information on the program inventory CRA staffing principles Supplementary Information Tables Federal tax expenditures Organizational contact information Appendix: definitions Available in PDF [PDF- 1.18 MB] Message from the Minister I am honoured to be the Minister of National Revenue, responsible for the Canada Revenue Agency (CRA), for over seven years. ... The document that follows is the result of many discussions between the Board and Senior Management – tough questions, candid responses, engaged dialogue. ... In an effort to advance reconciliation and renew the relationship with Indigenous peoples, based on recognition of rights, respect, cooperation and partnership, the CRA developed, in collaboration with First Nations, Métis, and Inuit people, an Indigenous Portfolio Action Plan 2021–2022 to 2023–2024 – Focus on Reconciliation. ...

Canada Revenue Agency 2023–24 Departmental Plan From: Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2023 ISSN: 2371-7629 Rv1-29E-PDF On this page Message from the Minister Message from the Commissioner Taxpayer Bill of Rights Core responsibilities Plans at a glance CRA Strategic Planning Framework Strategic priorities Planned spending and human resources Planned spending Planned human resources Estimates by vote Future-oriented condensed statement of operations Corporate information Organizational profile Raison d’être, mandate, and role: who we are and what we do Operating context Supporting information on the program inventory CRA staffing principles Supplementary Information Tables Federal tax expenditures Organizational contact information Appendix: definitions Available in PDF [PDF- 1.21 MB] Message from the Minister I am honoured to be the Minister of National Revenue, responsible for the Canada Revenue Agency (CRA), for over seven years. ... In an effort to advance reconciliation and renew the relationship with Indigenous peoples, based on recognition of rights, respect, cooperation and partnership, the CRA developed, in collaboration with First Nations, Métis, and Inuit people, an Indigenous Portfolio Action Plan 2021–2022 to 2023–2024 – Focus on Reconciliation. ... Return to footnote12 referrer Endnotes Footnote i Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer – Canada.ca Return to footnotei referrer Footnote ii GC InfoBase (canada.ca) Return to footnoteii referrer Footnote iii GC InfoBase (canada.ca) Return to footnoteiii referrer Footnote iv GC InfoBase (canada.ca) Return to footnoteiv referrer Footnote v GC InfoBase (canada.ca) Return to footnotev referrer Footnote vi GC InfoBase (canada.ca) Return to footnotevi referrer Footnote vii GC InfoBase (canada.ca) Return to footnotevii referrer Footnote viii GC InfoBase (canada.ca) Return to footnoteviii referrer Footnote ix GC InfoBase (canada.ca) Return to footnoteix referrer Footnote x Organisation for Economic Co-operation and Development’s (OECD) Tax Administration 3.0 Return to footnotex referrer Footnote xi Digital Ambition Return to footnotexi referrer Footnote xii ePayroll Project Return to footnotexii referrer Footnote xiii Main Estimates Return to footnotexiii referrer Footnote xiv CRA’s departmental web page Return to footnotexiv referrer Footnote xv Canada Revenue Agency Act Return to footnotexv referrer Footnote xvi About the Canada Revenue Agency Return to footnotexvi referrer Footnote xvii GC InfoBase Return to footnotexvii referrer Footnote xviii CRA’s Departmental web page Return to footnotexviii referrer Footnote xix Report on Federal Tax Expenditures Return to footnotexix referrer Footnote xx Canada Revenue Agency Return to footnotexx referrer Page details Date modified: 2023-03-09 ...

[variance analysis for 2012-2013] An explanation of variances between planned and actuals of +/- 5% by program can be found in the table below. ...

Those activities that were scheduled for delivery that contributed to Government of Canada SD priorities are marked with an asterisk (*). ...