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Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits GST/HST Info Sheet GI-165 April 2013 A harmonized sales tax (HST) came into effect in Prince Edward Island (P.E.I.) effective April 1, 2013. ... The total amount reported for its 2014 fiscal year would be $8,100 [($600 × 3) + ($700 × 9)]. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

The total amount reported for its 2014 fiscal year would be $8,100 [($600 × 3) + ($700 × 9)]. ... Builder A would report the additional $900 ($9,000 – $8,100) in its GST/HST NETFILE return for the March 1 to 31, 2015 reporting period (in addition to the $700 instalment payment for that same reporting period). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Information for Canadian Small Businesses: Chapter 2 – Setting up your business On this page… Chapter 2 – Setting up your business Sole proprietorship Partnership Corporation Corporation's debts Business Number Your first step to doing business with the CRA Are you doing business in Quebec Do you need a BN? ... The common program account identifiers are as follows: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 5 – Payroll deductions and remittances. ...

Information for Canadian Small Businesses: Chapter 2 – Setting up your business On this page… Chapter 2 – Setting up your business Sole proprietorship Partnership Corporation Corporation's debts Business Number Your first step to doing business with the CRA Are you doing business in Quebec Do you need a BN? ... The common program account identifiers are as follows: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 5 – Payroll deductions and remittances. ...

Example – How to report support payments on your tax return Diane and Gene recently divorced. ... Example – How to report support payments on your tax return Roger and Mary separated on September 1, 2016. ... When filing his 2016 tax return, Roger could deduct either: the support he paid ($300 × 4 months = $1,200) the spouse or common-law partner amount for Mary (line 303 of Schedule 1) Since Mary had no other income, Roger would be entitled to the full spouse or common-law partner amount. ...

Complete and file a return – After you file 1. When to file 2. Calculate the net tax 3. ... If there is an amount owing, we will send you both your notice and Form RC159, Remittance Voucher – Amount Owing – personalized. ... If you disagree with an assessment, determination, or decision, see File an objection – goods and services tax/harmonized sales tax (GST/HST). ...

NETFILE – Overview Overview Eligibility Certified software for the 2017 NETFILE program After you have filed your return using NETFILE The NETFILE program will be open for transmissions on February 20, 2017 until January 19, 2018, for the electronic filing of your 2013, 2014, 2015 and 2016 personal income tax and benefit return. ... Guides and help Individual tax enquiries NETFILE – Hours of service NETFILE – Frequently asked questions Related services and information My Account Make a payment to the Canada Revenue Agency How long should you keep your income tax records? ...

Line 41800 – Special taxes Note: Line 41800 was line 418 before tax year 2019. ... Forms and publications Income Tax and Benefit Guide Guide RC4092, Registered Education Savings Plans (RESPs) Form RC359, Tax on Excess Employees Profit-Sharing Plan Amounts Form T1172, Additional Tax on Accumulated Income Payments From RESPs Information Circular IC93-3R2, Registered Education Saving Plans Related links Registered Education Savings Plans (RESPs) RRSPs and related plans Line 13000 – Other income Line 22900 – Other employment expenses Report a problem or mistake on this page Thank you for your help! ...

Businesses – Tax information newsletter, Edition 2022-01 October 18, 2022 It’s Small Business Week 2022 and the CRA is relaunching the Business Tax Information Newsletter This Small Business Week, the Canada Revenue Agency (CRA) is recognizing the strength and hard work of small businesses as they continue to rebuild and grow. ... Agriculture and horticulture Insurable hours Wage loss replacement plans An easy to read explanation of each of the topics above can be found under the Government of Canada’s " CPP/EI Explained ". ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...