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Old website (cra-arc.gc.ca)
T2 Corporation – Income Tax Guide – Before you start
T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...
Scraped CRA Website
T2 Corporation – Income Tax Guide – Before you start
T2 Corporation – Income Tax Guide – Before you start On this page... ... Resident corporations All corporations — including non-profit organizations, tax-exempt corporations, and inactive corporations — have to file a T2 return for every tax year, even if there is no tax payable. ... For more information, see IT393R2 – Election Re: Tax on Rents and Timber Royalties Non-Residents. ...
Archived CRA website
ARCHIVED – Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs) – Anti-avoidance Rules
ARCHIVED – Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs) – Anti-avoidance Rules Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...
Old website (cra-arc.gc.ca)
Canada Pension Plan and Employment Insurance Explained – Information Technology Consultants – Employees or Self-Employed Workers?
For more information, see CPP/EI Explained – Employees and self-employed workers – Responsibilities, benefits, and entitlements. ... You can find more information in paragraphs 18 and 19 of Bulletin IT73 – The Small Business Deduction. ... For information on what the Canada Revenue Agency looks at when determining the employment status of placement/employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained – Placement/Employment Agencies. ...
GST/HST Interpretation
28 August 2018 GST/HST Interpretation 175421 - – Application of GST/HST to vehicle lease payments that include amounts attributable to insurance premiums […]
28 August 2018 GST/HST Interpretation 175421- – Application of GST/HST to vehicle lease payments that include amounts attributable to insurance premiums […] Unedited CRA Tags ETA Part IX, 165, 221; ETA Sch V, Part VII Sec. 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The dealer forwards the entire insurance premium for the term of the lease and the certificate to the insurer but does not collect the insurance premium from the customer at that time. […]. ... You would like confirmation that the portion of the monthly lease payment attributable to the insurance premium […] (including the interest thereon) is exempt for GST/HST purposes. 2. ...
Current CRA website
UFile CVITP overview – Part 2: Starting a new tax file – Interview section
Image on screen: UFile CVITP 2021, Family Head Identification screen Cayla: Now, let’s resume where we left off in our first demonstration – the Start tab within UFile. ... [callout surrounds the question and information field] If Net income only is selected, UFile will generate the Spouse – basic information section in the left side menu. ... If you select the T4 income sub-topic, the T4 – Statement of Remuneration Paid page will open [callout surrounds title]. ...
Old website (cra-arc.gc.ca)
– Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries
Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries ETSL74 March 2010 Effective April 1, 2010 all excise tax licensing requests and related enquiries will be handled by the Excise Taxes and Other Levies Unit at Headquarters in Ottawa. ...
Folio
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
The qualified investment rules are discussed in Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs and the advantage rules are discussed in Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... There are also three categories of excluded property, notably insured mortgages or hypothecs (see ¶ 2.18). ... The transitional rules described in ¶ 2.28(b) and in ¶2.34 also apply to RESPs and RDSPs. ...
Technical Interpretation - External
22 September 1993 External T.I. 9304125 - Réorganisation papillon — Transaction préliminaire
22 September 1993 External T.I. 9304125- Réorganisation papillon — Transaction préliminaire Unedited CRA Tags 55(2), 55(3)(b) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 31 SUJET: RÉORGANISATION PAPILLON — TRANSACTION PRÉLIMINAIRE Monsieur X Monsieur Y | | | | | |50% 50% | | | | | | 50% | ----------------------------- |50% |------------------------------ | | ---------- --------- | XCO | | YCO | ---------- ---------- Monsieur X et Monsieur Y ne sont pas liés.- XCO et YCO sont des CEPE.- Monsieur X et Monsieur Y qui sont en conflit veulent continuer leurs affaires de façon séparée. ... C. Fusion de XCO et YCO afin de former Newco. La structure corporative serait la suivante, immédiatement avant le début des transactions Papillons. Monsieur X Monsieur Y | | 50% | | 50% | | ---------------|-----|-------------- ------------ ------------| NEWCO |----------- | ------------ | 100% | | 100% | | ------------- ------------ | Filiale X | | Filiale Y | ------------- ------------ Les transactions décrites ci-dessus sont très coûteuses pour finalement aboutir à la même structure que si l'on pouvait dès le départ interposer Newco. ...
Technical Interpretation - External
1 February 1993 External T.I. 9220440 - Revenu gagné ou revenu protégé ou — Safe Income
X Ltée JVM = 2 200 PBR = 600 Bien A: JVM = 1 500 PBR = 100 B: JVM = 0 PBR = 500 C: JVM = 700 Capital-actions = 600 PBR = 700 Revenu gagné ou réalisé = 700 A Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple un X Ltée JVM = 2 100 PBR = 600 B Ltée: JVM = 1 500 PBR = 100 C Ltée: JVM = 600 PBR = 500 Capital-actions = 600 Revenu gagné ou réalisé = Néant A Ltée JVM = 1 500 JVM = 600 PBR = 100 PBR = 500 Biens: JVM = 1 500 Biens: JVM = 600 PBR = 600 PBR = 600 Revenu gagné ou réalisé = 500 Revenu gagné ou réalisé = 100 Capital-actions = 100 Capital-actions = 500 B Ltée C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple deux X Ltée JVM = 1 500 PBR = 600 B Ltée: JVM = 1 500 PBR = 100 C Ltée: JVM = 0 PBR = 500 Capital-actions = 600 Revenu gagné ou réalisé = Néant A Ltée JVM = 1 500 JVM = 0 PBR = 100 PBR = 500 Biens: JVM = 1 500 Biens: Néant PBR = 600 Revenu gagné ou réalisé = 500 Revenu gagné ou réalisé = (500) Capital-actions = 100 Capital-actions = 500 B Ltée C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ...