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If you are a Canadian resident travelling to work in the U.S. and contributed to a U.S. employer-sponsored retirement plan, complete Form RC268, Employee Contributions to a United States Retirement Plan – Cross-Border Commuters. For more information, refer to Questions and answers about Line 20600 – Pension adjustment. ... Forms and Publications Get a T1 income tax package Form RC267, Employee Contributions to a United States Retirement Plan – Temporary Assignments Form RC268, Employee Contributions to a United States Retirement Plan – Cross-border Commuters Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement – Non-United States Plans or Arrangements Page details Date modified: 2025-01-03 ...

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital (CEC) account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...

Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017- Chapter 6 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

More information on this point-of-sale rebate is available in GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers. ... Because the lease interval begins before July 2010 and ends on or after July 31, 2010, the supplier charges: the GST on $400 which represents the part of the amount that relates to the portion of the lease interval that occurs in May and June ($1,200 × 2/6 = $400); and the HST on $800 which represents the part of the amount that relates to the portion of the lease interval that occurs in July, August, September and October ($1,200 × 4/6 = $800). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2017- Chapter 5 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

International and Large Business Income Tax Audit and Examination Privacy impact assessment (PIA) summary – International and Large Business Directorate, International, Large Business and Investigations Branch Overview & PIA initiation Government institution Canada Revenue Agency Government official responsible for the PIA Ted Gallivan Assistant Commissioner, International, Large Business and Investigations Branch Head of the government institution or delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Co-ordinator Name of the program or activity of the government institution Reporting compliance- International and Large Business Audit Program Description of the class of record and personal information bank Standard or institution-specific class of record: International and Large Business Income Tax Audits and Examination Class of record (CRA ILBIB 415)- formerly (CRA CPB 415) Standard or institution specific personal information bank: Tax Avoidance Cases (CRA PPU 035) Legal authority for program or activity Income Tax Act (ITA) Subsection 220 (1) of the ITA ‒ Authority for the minister of national revenue to administer and enforce the ITA Excise Tax Act (ETA) Subsection 275(1) of the ETA ‒ Authority for the minister of national revenue to administer and enforce the ETA Collection of personal information and third-party penalties Section 231.1 of the ITA ‒ Authority to audit under the ITA and to examine documents and property of a taxpayer Section 231.2 of the ITA ‒ Authority to issue a requirement to provide documents or information Section 231.6 of the ITA ‒ Authority to issue a requirement to provide foreign-based information or documents Section 231.7 of the ITA ‒ Authority for a court order complying a person to provide information or documents sought under sections 231.1 and 231.2 of the ITA Section 237.1 of the ITA – Tax shelter provisions Section 233.3 of the ITA – Foreign reporting provisions Section 237.3 of the ITA – Reportable transaction provisions Section 244.2 of the ITA – Electronic funds transfer provisions Sections 163.2 of the ITA and 285.1 of the ETA – Third-party penalty provisions—misrepresentation of a tax matter by a third party (promoters who market and sell abusive tax shelter arrangements) Subsection 85(1), 85(2), and 97(2) of the ITA – Disposition of property by a taxpayer or partnership to a taxable or non-taxable Canadian corporation Canada Revenue Agency Act Section 61 of the Canada Revenue Agency Act – This lets the Canada Revenue Agency enter into contracts, agreements, and other arrangements with governments, public or private organizations and agencies, and any person in the name of Her Majesty in Right of Canada and in the Agency’s name. ... Risk to privacy: No Details: N/A Use of surveillance – This includes surveillance technologies such as audio and video recording devices, thermal imaging, recognition devices, radio frequency identification, secret surveillance/interception, computer-aided monitoring—including audit trails and satellite surveillance. Risk to privacy: No Details: N/A Use of automated personal information analysis, personal information matching, and knowledge discovery techniques – For the purposes of the directive on privacy impact assessments, government institutions are to identify activities that involve the use of automated technology to analyze, create, compare, identify, or extract personal information elements. ...

For example, if you have 350 taps producing, you report 3.5 (350/100 = 3.5). ... Example If you lease 100 cows but only keep 60% of the calf crop, report 60 cows. 100 × 60% = 60 Productive animals Code 104 – Cattle Report the number of cows that calved in your 2017 fiscal year. ... Codes 124 and 125 – Number of feeder livestock – Hogs Report the number of animals fed. ...

EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products October 2013 The purpose of this notice is to outline the Canada Revenue Agency’s (CRA) procedure for submitting brand names for inclusion in the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products (the Regulations). ... Submissions and all accompanying documentation should be sent to: Excise Duties and Taxes Division – Excise Duty Operations – Tobacco Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency 320 Queen Street Ottawa ON K1A 0L5 All technical publications related to the Excise Act, 2001 and its regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...

EDN34 Notice to all Tobacco Manufacturers – Prescribed Brands of Tobacco Products From: Canada Revenue Agency October 2013 The purpose of this notice is to outline the Canada Revenue Agency’s (CRA) procedure for submitting brand names for inclusion in the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products (the Regulations). ... Submissions and all accompanying documentation should be sent to: Excise Duties and Taxes Division – Excise Duty Operations – Tobacco Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency 320 Queen Street Ottawa ON K1A 0L5 All technical publications related to the Excise Act, 2001 and its regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...