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ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

Part A – Classes 8, 10, 54 and 55 property Column 2 – Undepreciated capital cost at the start of the year If you claimed CCA in any previous year, record in this column the undepreciated capital cost (UCC) of the property at the end of last year. ... For information on Class 10.1 property, see Part B – Class 10.1. Column 4 – Cost of additions which are accelerated investment incentive properties (AIIP) or zero-emission vehicles (ZEV) Enter in column 4 the cost of additions that are AIIP or ZEV from Class 54 or 55. ... Terminal loss – If the amount in column 6 is positive and you no longer own any property in that class, you have a terminal loss. ...

SR&ED Investment Tax Credit Policy – 2014 We have archived this page and it will be cancelled on June 30, 2022. ... For more information on taxable capital, please refer to Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations. ... See Part 11 of Schedule T2SCH31, Investment Tax Credit – Corporations. ...

You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: 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 4 – Payroll deductions and remittances. ...

You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: 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 4 – Payroll deductions and remittances. ...

Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...

Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...

Fighting Against Forced Labour and Child Labour in Supply Chains Act – Annual Report 2024-2025 On this page Introduction Part 1: Identifying Information Part 2: Mandatory Report Contents 2.1 The CRA’s structure, activities and supply chains 2.2 Steps taken by the CRA to prevent and reduce the risk of forced labour and child labour in its activities and supply chains 2.3 CRA policies and due diligence processes in relation to forced labour and child labour 2.4 Parts of the CRA’s activities and supply chains that carry a risk of forced labour or child labour being used and the steps taken by the CRA to assess and manage that risk 2.5 Measures taken by the CRA to remediate any forced labour or child labour 2.6 Measures taken by the CRA to remediate the loss of income to the most vulnerable families that results from any measure taken to eliminate the use of forced labour or child labour in the institution’s activities and supply chains 2.7 Training to CRA employees on forced labour and child labour 2.8 Measures to assess the CRA’s effectiveness in ensuring that forced labour and child labour are not being used in its activities and supply chains Conclusion Introduction On January 1, 2024, the Government of Canada’s new Fighting Against Forced Labour and Child Labour in Supply Chains Act (Supply Chains Act) came into effect. ... CRA’s high-risk commodities – 2024-2025 GSIN code description, by class PSPC risk ranking CRA procurement value Percentage of total CRA procurement value – goods N40- Rope, Cable, Chain and Fittings 1 0 0% N54 – Prefabricated Structures and Scaffolding 2 0 0% N75 – Office Supplies and Devices 3 $1,810,540 8.4% N62 – Lighting Fixtures and Lamps 4 0 0% N83 – Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags 5 0 0% N78 – Recreational and Athletic Equipment 6 0 0% N84 – Clothing, Individual Equipment and Insignia 7 $298,813 1.39% N63 – Alarm, Signal and Security Detection Systems 8 0 0% N59 – Electrical and Electronic Equipment Components 9 $481,782 2.24% N35 – Service and Trade Equipment 10 0 0% Developing and implementing an action plan for addressing forced and/or child labour In April 2023, the CRA created the SEP CoE within the Administration Directorate of the Finance and Administration Branch. ...

Information for Canadian Small Businesses: Online services – For more information From: Canada Revenue Agency On this page… Online services for individuals My Account Online services for – Small businesses and self-employment Handling businesses taxes online MyCRA – Mobile app Electronic payments For more information What if you need help? ... For more information, go to Online mail – Helping you organize your Canada Revenue Agency mail. ... For more information, go to Online mail – Reduce your cost of doing business by saving time – go online. ...