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GST/HST Ruling

15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]

The Property is legally described as […][the property], with total acreage of [#] acres. * The Property was the only real property owned by your client, other than her primary residence. ... Based on information you have provided, your client’s net profits (losses) during the years the Property was rented to the neighbouring farmer taking into account all the expenses would have been as follows: o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. o From [yyyy] to [yyyy], total net loss for the […] years was $[…]. o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. * In [yyyy], your client incurred an outlay of $[…] for survey and appraisal services. A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
Current CRA website

Individual Tax Statistics by Forward Sortation Area (FSA) − 2023 Edition (2021 tax year)

Net rental income line 12600 of the return This is rental income after expenses. ... RRSP income line 12900 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns 2021 tax year (PDF, 369KB) Table 1b: FSA for All Returns, by Total Income 2021 tax year (PDF, 810KB) Table 1c: FSA for All Returns, Males 2021 tax year (PDF, 794KB) Table 1d: FSA for All Returns, Females 2021 tax year (PDF, 796KB) Table 1e: FSA for All Returns, by Source of Income 2021 tax year (PDF, 582KB) Table 2: FSA for All Returns, by Age 2021 tax year (PDF, 639KB) Table 3: Number of Holders of Tax-Free Savings Accounts by FSA 2021 tax year (PDF, 407KB) Table 4: Number of Recipients of the Goods and Services Tax Credit / Harmonized Sales Tax Credit by FSA 2022/23 Benefit Year (2021 tax year, PDF, 87KB) Table 5: FSA for All Returns for Canada Child Benefits 2022 2023 benefit year (2021 tax year, PDF, 503KB) CSV format (raw data, with single row header) Table 1a: FSA for All Returns 2021 tax year (CSV, 62KB) Table 1b: FSA for All Returns, by Total Income 2021 tax year (CSV, 172KB) Table 1c: FSA for All Returns, Males 2021 tax year (CSV, 160KB) Table 1d: FSA for All Returns, Females 2021 tax year (CSV, 159KB) Table 1e: FSA for All Returns, by Source of Income 2021 tax year (CSV, 128KB) Table 2: FSA for All Returns, by Age 2021 tax year (CSV, 134KB) Table 3: Number of Holders of Tax-Free Savings Accounts by FSA 2021 tax year (CSV, 72KB) Table 4: Number of Recipients of the Goods and Services Tax Credit / Harmonized Sales Tax Credit by FSA 2022/23 Benefit Year (2021 tax year, CSV, 87KB) Table 5: FSA for All Returns for Canada Child Benefits 2022 2023 benefit year (2021 tax year, CSV, 90KB) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...
Miscellaneous severed letter

17 December 1986 Income Tax Severed Letter 5-2409 - []

17 December 1986 Income Tax Severed Letter 5-2409- [] XXXX G. Kauppinen (613) 957-3495 December 17, 1986 Dear Sirs: This is in reply to your letter dated October 31, 1986 wherein you requested our opinion with respect to subsection 73(5) of the Income Tax Act ("Act") assuming the following: 1. ... The conditions outlined in subparagraphs-12(a), (b) and (c) of Interpretation Bulletin 486 (" IT-486 ") are satisfied. ...
GST/HST Ruling

9 July 2012 GST/HST Ruling 101364 - Application of GST/HST to lift chairs […]

STATEMENT OF FACTS We understand that: 1. […] (The Pharmacy) is a retail pharmacy located in Ontario, that is operated by […] (Corporation). ... The Pharmacy’s […] offers a selection of home medical equipment and supplies, including lift chairs […]. 3. ... According to the promotional material for the products: […] 4. All of the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] 5. […] 6. […] 7. […] RULING REQUESTED You would like to know whether: i. ...
Archived CRA website

ARCHIVED — T581 Forward-Averaging Tax Credits for 1997

ARCHIVED T581 Forward-Averaging Tax Credits for 1997 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 1997 Standard print PDF (t581-97e.pdf) 1996 Standard print PDF (t581-96e.pdf) 1995 Standard print PDF (t581-95e.pdf) 1994 Standard print PDF (t581-94e.pdf) 1993 Standard print PDF (t581-93e.pdf) 1991 Standard print PDF (t581-91e.pdf) 1990 Standard print PDF (t581-90e.pdf) 1989 Standard print PDF (t581-89e.pdf) 1988 Standard print PDF (t581-88e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Archived CRA website

ARCHIVED — T1199 Yukon Mineral Exploration Tax Credit

ARCHIVED T1199 Yukon Mineral Exploration Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 Standard print PDF (t1199-07e.pdf) 2006 Standard print PDF (t1199-06e.pdf) 2005 Standard print PDF (t1199-05e.pdf) 2004 Standard print PDF (t1199-04e.pdf) 2003 Standard print PDF (t1199-03e.pdf) 2002 Standard print PDF (t1199-02e.pdf) 2001 Standard print PDF (t1199-01e.pdf) 2000 Standard print PDF (t1199-00e.pdf) 1999 Standard print PDF (t1199-99e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Archived CRA website

ARCHIVED - 5006g - 1997 General Income Tax Guide / Total income calculation

Chart 1 Interest to report for "C" bonds using the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 13.81 × 12.53 Line B × Line C Include this amount on line 121 = = = If you want to change to the annual accrual method, complete Chart 2 to calculate the amount to report. Chart 2 Interest to report for "C" bonds if you want to change to the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 35.78 × 23.10 Line B × Line C Include this amount on line 121 = = = If you already use the cash or receivable method, you have to report the interest at least every three years. ... If you have a tax shelter, see " Tax shelters " on page 12. ...
Current CRA website

Appendix D – Daily Meal Rates at Locations Abroad

People's Republic of) Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo- (See Serbia and Montenegro) Currency: Kuwait Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyz Republic Currency: euro (EUR) Bishkek 13.85 10.4 12.55 36.8 11.78 48.58 Laos Currency: dollar (US) Vientiane 3.90 16.60 19.20 39.70 12.70 52.40 Other 3.12 13.28 15.36 31.76 10.16 41.92 Latvia Currency: lats Riga 8.00 13.00 19.00 40.00 12.80 52.80 Other 6.40 10.40 15.20 32.00 10.24 42.24 Lebanon Currency: dollar (US) Beirut- 24.50 34.75 59.25 23.70 82.95 Other- 19.60 27.80 47.40 18.96 66.36 Lesotho Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein Currency: franc (SW) Vaduz---- 40%- Lithuania Currency: litas Vilnius 26.40 41.80 63.35 131.55 42.10 173.65 Other 21.12 33.44 50.68 105.24 33.68 138.92 Loompa Land Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg Currency: euro Luxembourg- 28.00 35.00 63.00 25.20 88.20 Macau Currency: pataca Macau---- 40%- Macedonia Currency: dollar (US) Skopje 3.50 7.05 11.25 21.80 6.98 28.78 Other 2.80 5.64 9.00 17.44 5.58 23.02 Madagascar Currency: dollar (CDN) Antananarivo 8.40 16.00 18.20 42.60 13.63 56.23 Malawi Currency: dollar (CDN) Blantyre- 21.60 24.75 46.35 18.54 64.89 Lilongwe- 18.45 23.70 42.15 16.86 59.01 Other- 14.76 18.96 33.72 13.49 47.21 Malaysia Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives Currency: rufiyaa Male---- 40%- Mali Currency: franc (CFA) Bamako 5000.00 11500.00 14500.00 31000.00 9920.00 40920.00 Other 4000.00 9200.00 11600.00 24800.00 7936.00 32736.00 Malta Currency: pound (M) Valletta 8.50 9.00 12.00 29.50 9.44 38.94 Marshall Islands Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique Currency: euro Fort-de-France---- 40%- Mauritania Currency: ouguiya Nouakchott 4400.00 6200.00 7500.00 18100.00 5792.00 23892.00 Other 3520.00 4960.00 6000.00 14480.00 4633.60 19113.60 Mauritius Currency: rupee (M) Port Louis 375.00 530.00 660.00 1565.00 500.80 2065.80 Mexico Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Other 10.40 19.20 25.60 55.20 17.66 72.86 Micronesia Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco Currency: euro Monte Carlo 21.75 28.35 36.20 86.30 27.62 113.92 Mongolia Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montenegro Currency: euro (EUR) Podgorica 6.00 10.00 16.00 32.00 10.24 42.24 Other 4.80 8.00 12.80 25.60 8.19 33.79 Montserrat Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco Currency: dirham Casablanca 190.00 247.00 265.00 702.00 224.64 926.64 Rabat 176.00 165.00 219.00 560.00 179.20 739.20 Other 140.80 132.00 175.20 448.00 143.36 591.36 Mozambique Currency: dollar (US) Maputo- 13.00 19.00 32.00 12.80 44.80 Other- 10.40 15.20 25.60 10.24 35.84 Myanmar (Burma) Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru Currency: dollar (A) Yaren---- 40%- Nepal Currency: rupee (NP) Kathmandu 560.00 1000.00 1160.00 2720.00 870.40 3590.40 Other 448.00 800.00 928.00 2176.00 696.32 2872.32 Netherlands Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua Currency: dollar (US) Managua 13.00 16.00 21.00 50.00 16.00 66.00 Other 10.40 12.80 16.80 40.00 12.80 52.80 Niger Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria Currency: naira Abuja 3400.00 5100.00 6000.00 14500.00 4640.00 19140.00 Lagos 4100.00 5400.00 6700.00 16200.00 5184.00 21384.00 Other 2720.00 4080.00 4800.00 11600.00 3712.00 15312.00 Northern Ireland Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan Currency: rupee (PK) Islamabad- 1000.00 1300.00 2300.00 920.00 3220.00 Karachi- 1000.00 1300.00 2300.00 920.00 3220.00 Lahore- 1100.00 1200.00 2300.00 920.00 3220.00 Other- 800.00 1040.00 1840.00 736.00 2576.00 Panama Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru Currency: dollar (CDN) Lima 8.60 24.25 27.75 60.60 19.39 79.99 Other 6.88 19.40 22.20 48.48 15.51 63.99 Philippines Currency: peso (P) Manila- 780.00 1070.00 1850.00 740.00 2590.00 Other- 624.00 856.00 1480.00 592.00 2072.00 Pitcairn Islands Currency: dollar (NZ) Adamstown---- 40%- Poland Currency: dollar (US) Warsaw 36.00 31.00 36.00 103.00 32.96 135.96 Other 28.80 24.80 28.80 82.40 26.37 108.77 Portugal Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico Currency: dollar (US) Qatar Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion Currency: euro Saint-Denis---- 40%- Romania Currency: dollar (US) Bucharest 4.00 19.00 25.00 48.00 15.36 63.36 Other 3.20 15.20 20.00 38.40 12.29 50.69 Russia Currency: Russian ruble (RUB) Moscow 480.00 1075.00 1500.00 3055.00 977.60 4032.60 St. ... Helena Currency: pound Jamestown---- 40%- St. Kitts & Nevis Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ... Pierre et Miquelon Islands Currency: euro Saint-Pierre---- 40%- St. ...
Current CRA website

Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR)

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions Regular and quarterly remitters PD7A Statement of account for current source deductions Accelerated remitters PD7A(TM) Remittance voucher booklets for accelerated remitters PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions PD7R Request for tax deductions, CPP and EI information if you remit late PD1114 Statement of account and partial payment for arrears balance remittance voucher PD7D(AR) Statement of account and payment on existing balance remittance voucher PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and partial payment for arrears balance remittance voucher PD7D(AR) On this page What is a PD7D(AR) What to do if you received a PD7D(AR) What is a PD7D(AR) The PD7D (AR) is sent when a partial payment for an arrears balance is received. ... Learn more: Statement of account for current source deductions Regular and quarterly remitters PD7A. ...
GST/HST Ruling

22 July 2014 GST/HST Ruling 134819R - Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products

22 July 2014 GST/HST Ruling 134819R- Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products Unedited CRA Tags ETA 165, ETA Sch VI, Part III, 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 Products are sold in [#] formats: […] Stevia Extract (Product A) which comes in packages containing […][varying quantities of] […] gram packets; a package containing […] grams of […][a powdered format of] Stevia Extract For Baking ([…] Product B); a package of […] grams containing […] packets of […] Stevia Extract […][for hot beverages] (Product C); and a package of […] grams containing […] packets of Stevia […][for cold beverages] (Product D). 2. ... The Product D label states: […][description of uses, benefits and ingredients] * Recommended purpose: Use as an antioxidant and vitamin supplement for the maintenance of good health. * […] RULINGS Based on the facts set out above, we rule that supplies of the Products A, B, and C are zero-rated under section 1 of Part III of Schedule VI to the ETA. ...

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