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Folio
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
This would result in the following payments: $1,000 to the TFSA (40% × 5% × $50,000); $5,000 to the RRSP (40% × 5% × $250,000); and $4,000 to the taxable account (40% × 5% × $200,000). ... This means that the initial TFSA advantage is $1,500 ($2,500 – (40% × 5% × $50,000)). The initial RRSP advantage is $2,500 ($7,500 – (40% × 5% × $250,000)). ...
Current CRA website
File an objection – goods and services tax / harmonized sales tax (GST/HST)
File an objection – goods and services tax / harmonized sales tax (GST/HST) On this page Objections overview Conditions for filing an objection How to file an objection When your objection will be processed When to pay amounts owing Disagreeing with the CRA's decision Objections overview An objection is a document you file if you think the Canada Revenue Agency (CRA) misinterpreted the facts of your tax situation or applied the tax law incorrectly. ...
Old website (cra-arc.gc.ca)
Line 362 – Volunteer firefighters' amount and Line 395 – Search and rescue volunteers' amount
Line 362 – Volunteer firefighters' amount and Line 395 – Search and rescue volunteers' amount You can claim $3,000 for the volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA), but not both, if you meet the following conditions: you were a volunteer firefighter or a search and rescue volunteer during the year; and you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. ... Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Date modified: 2017-01-03 ...
Scraped CRA Website
NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province
NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...
Folio
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
These rules are discussed in Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs and Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... See ¶ 1.83 and ¶ 1.86 for more details. Annuity contracts 1.47 Several types of annuity contracts are qualified investments, although some are eligible only for certain registered plans. ... Specific statutory or regulatory authority for each type of qualified investment Chapter reference Type of qualified investment (QI) Statutory or regulatory authority ¶ 1.12 money, Canadian or foreign-denominated paragraph (a) of the QI definition in section 204 ¶ 1.13 deposit with bank or trust company paragraph (a) of the QI definition in section 204 ¶ 1.14 deposit with credit union Regulation 4900(1)(g) ¶ 1.16 listed security paragraph (d) of the QI definition in section 204 ¶ 1.22 American Depository Receipt Regulation 4900(1)(w) ¶ 1.23 share of public corporation Regulation 4900(1)(b) ¶ 1.23 debt of public corporation Regulation 4900(1)(c.1) ¶ 1.25 unit of mutual fund trust Regulation 4900(1)(d) ¶ 1.26 share of mutual fund corporation Regulation 4900(1)(b) ¶ 1.27 share or unit of registered investment Regulation 4900(1)(a) ¶ 1.29 share of mortgage investment corporation Regulation 4900(1)(c) ¶ 1.30(a) debt of Government of Canada paragraph (b) of the QI definition in section 204 ¶ 1.30(b) debt of province, municipality or Crown corporation paragraph (b) of the QI definition in section 204 ¶ 1.30(c) debt of Canadian-listed corporation, mutual fund trust or limited partnership paragraph (c) of the QI definition in section 204 ¶ 1.30(d) debt of foreign-listed corporation paragraph (c) of the QI definition in section 204 ¶ 1.30(f) bankers' acceptance Regulation 4900(1)(i.2) ¶ 1.30(g) debt of authorized foreign bank paragraph (c) of the QI definition in section 204 ¶ 1.30(h) investment grade debt paragraph (c.1) of the QI definition in section 204 ¶ 1.30(i) mortgage-backed security Regulation 4900(1)(j.2) ¶ 1.33 arm’s-length mortgage Regulation 4900(1)(j) ¶ 1.36 non-arm’s-length mortgage Regulation 4900(1)(j.1) ¶ 1.38 unlisted warrants and options Regulation 4900(1)(e) ¶ 1.48 segregated fund annuity contracts paragraph (c.1) of the QI definition in subsection 146(1), paragraph (c) of the QI definition in subsection 146.1(1), paragraph (b.1) of the QI definition in subsection 146.3(1), paragraph (b) of the QI definitions in subsections 146.4(1) and 207.01(1) ¶ 1.49 RRSP annuity paragraph (c) of the QI definition in subsection 146(1) ¶ 1.50 qualified annuity paragraph (c.2) of the QI definition in subsection 146(1), paragraph (b.2) of the QI definition in subsection 146.3(1) and paragraph (c) of the QI definition in subsection 146.4(1) ¶ 1.51 gold and silver coins, bullion and certificates Regulation 4900(1)(t), (u) and (v) ¶ 1.55 small business investments Regulation 4900(6) and (14) Application This updated Chapter, which may be referenced as S3-F10-C1, is effective May 28, 2024. ...
Old website (cra-arc.gc.ca)
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...
Scraped CRA Website
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For information on Part IV tax and instructions to complete Schedule 3, see line 712 – Part IV tax payable. ... The dividend refund is equal to whichever of the following amounts is less: 1/3 of taxable dividends that you paid in the year while a private or subject corporation; or For tax years that end after 2015, the 1/3 rate (= 33 1/3%) is increased to 38 1/3%. ...
Current CRA website
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return
T2 Corporation – Income Tax Guide – Chapter 6: Pages 6 and 7 of the T2 return On this page... ... For more information on eligible dividends, go to Eligible dividends or Line 710 – Part III.1 tax payable. ... For information on Part IV tax and instructions to complete Schedule 3, Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculations, see line 712 – Part IV tax payable. ...
Current CRA website
B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province
B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 2 – Your AgriStability and AgriInvest programs
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 2 – Your AgriStability and AgriInvest programs On this page… Participating in the programs Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals Form T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Completing the forms Participant information Other farming information Identification Participating in the programs You can choose to participate in AgriStability only, AgriInvest only, or both programs together, depending on the business risk management needs of your farm. ... Program margin – your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory. ... For more information on eligibility, see the AgriInvest Program Handbook or go to AgriInvest – Step 1. ...