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Offshore Compliance Advisory Committee – Minutes – June 13, 2017 Tuesday, June 13, 2017 List of Participants OCAC Members Chair Colin Campbell Vice-Chair Kimberley Brooks Committee Members Catherine Brown Larry Chapman Daniel Thornton- Absent CRA Attendees Deputy Assistant Commissioner, International, Large Business and Investigations Branch (ILBIB) Lisa Anawati Director, Business Intelligence and Analytics Division, ILBIB Randy Reynoso Director, Large Business Audit, ILBIB Gord Parr 1. ...

Offshore Compliance Advisory Committee – Minutes – February 3, 2017 Friday, February 3, 2017 List of Participants OCAC Members Chair Colin Campbell Vice-Chair Kimberley Brooks Committee Members Catherine Brown Larry Chapman Daniel Thornton CRA Attendees Deputy Assistant Commissioner, International, Large Business and Investigations Branch Lisa Anawati Director, International Tax Division, International and Large Business Directorate Alexandra MacLean Senior Technical Advisor, Offshore and Aggressive Tax Planning Directorate Phil Cherrett (by phone) 1. ...

ARCHIVED – Filing Penalty – Information Returns Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...

Example – Sales journal – Month of July Example This sales journal is an example of how to record your income for the month of July Date Particulars Cash sales (1) Footnote 1 Credit sales (2) Footnote 1 Sales returns (3) Footnote 1 Total sales (4) Footnote 1 GST (5%) (5) Footnote 2 PST (8%) (6) Footnote 2 Payment on account (7) July 1 Daily sales $146.00 $27.00 $0 $173.00 $8.65 $13.84 $10.00 July 2 Daily sales $167.00 $36.25 $26.00 $177.25 $8.86 $14.18 $0 July 3 Daily sales $155.02 $19.95 $10.01 $164.96 $8.25 $13.20 $32.40 July 4 Daily sales $147.00 $29.95 $0 $176.95 $8.85 $14.16 $0 On July 1, you add up the sales invoices and cash register tapes. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – 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 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. ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return On this page... Identification Signing up for email notifications when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

ARCHIVED – Partnerships – Deferral of Corporate Tax Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Example: Taxation year end = TYE Fiscal period end = FPE Fig. 1 In this example, the stub period begins on February 1, 2011 (the first day of the partnership's fiscal period) and ends on December 31, 2011 (the last day of the corporation's taxation year). ... Using the formulaic approach, the stub period accrual income in a taxation year of a corporation will be determined as follows: A × B/C Where: A is the corporation's share of income, if any, from the partnership (other than dividends) for the partnership's fiscal periods that end in the taxation year; B is the number of days in the stub period; and C is the number of days in the partnership's fiscal periods that end in the taxation year. 10. ...

Appendix A – Characterizing the supply being made – Image From: Canada Revenue Agency Previous page Page details Date modified: 2018-05-29 ...