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Technical Interpretation - External

18 December 1990 External T.I. 9028685 F - Mortgage Investment Corporation Investments — Meaning of "Residential Property"

18 December 1990 External T.I. 9028685 F- Mortgage Investment Corporation Investments Meaning of "Residential Property" Unedited CRA Tags 130.1(6)(f) 24(1) 5-902868   A. Seidel   (613) 957-8960 19(1) December 18, 1990 Dear Sirs: This is in reply to your letter dated August 21, 1990 with respect to paragraph 130.1(6)(f) of the Income Tax Act (the "Act"). ...
Current CRA website

Completing an Excise Duty Return – Special Excise Warehouse Licensee

Box 3 Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line E Closing inventory (A + B) C ± D For each column, add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D and enter the result on line E. ...
Current CRA website

Dual tax rates – Example 1

Dual tax rates Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2024 from its permanent establishment in Newfoundland and Labrador. ... Least of lines 400, 405, 410, and 428 in the federal small business deduction calculation (from the T2 return) 78,000 Amount taxed at higher rate = $12,000 Calculation of Newfoundland and Labrador tax payable: Taxes payable at the lower rate: $78,000 × 2.5% $1,950 Plus: Taxes payable at the higher rate: $12,000 × 15% + 1,800 Newfoundland and Labrador tax payable = $3,750 Forms and publications T2 Corporation Income Tax Return Page details 2025-05-21 ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 5 – Capital cost allowance (CCA)

She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Line 1 FMV of the property $ Line 2 Amount on line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $ Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1______× 2 = $ Line 5 Line 4 minus line 5 (if negative, enter "0") $______× 1/2 = $ Line 6 Capital cost: Line 1 plus line 6 $ Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ... If you pay more for the property than the seller paid for it, calculate the capital cost as follows: Capital cost calculation for non-resident Non-arm's length transaction Non-resident of Canada The seller's cost or capital cost $ Line 1 The seller's proceeds of disposition $ Line 2 Amount from line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $______× 1/2 = $ Line 4 Capital cost Line 1 plus line 4 $ Line 5 Enter this amount in column 3 of either Area B or C, whichever applies. ...
GST/HST Ruling

28 June 2016 GST/HST Ruling 178181 - Temporary Importation of Racing […] Equipment

The racing […] equipment […][is] not for sale, for lease or for further manufacturing or processing while in Canada […]. 6. The […] racing […] equipment, as outlined in fact number 4 above, are goods described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. ... The CBSA has determined that the temporary importation of the racing […] equipment […] qualify for temporary importation […]. ...
GST/HST Interpretation

18 April 2011 GST/HST Interpretation 123466 - Application of the GST/HST to supplies made by the [...] [Association]

The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...
GST/HST Ruling

21 March 2012 GST/HST Ruling 136649 - GST/HST Ruling - Tax status of the supply of [...] [XYZ Juice]

The Product is known generically as [...] 3. The Product is supplied in varying combinations [...] 4. [...] ... The promotional information [...] taken from the Company's website is as follows: [...] 7. [...] 8. ... Pricing of the Product depends upon customer location and [...]. 13. [...]. 14. ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 4 – Capital cost allowance (CCA)

She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Line 1 FMV of the property $ Line 2 Amount on line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $ Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1______× 2 = $ Line 5 Line 4 minus line 5 (if negative, enter "0") $______× 1/2 = $ Line 6 Capital cost: Line 1 plus line 6 $ Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ... If you pay more for the property than the seller paid for it, calculate the capital cost as follows: Capital cost calculation for non-resident Non-arm's length transaction Non-resident of Canada The seller's cost or capital cost $ Line 1 The seller's proceeds of disposition $ Line 2 Amount from line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $______× 1/2 = $ Line 4 Capital cost Line 1 plus line 4 $ Line 5 Enter this amount in column 3 of either Area B or C, whichever applies. ...
GST/HST Interpretation

30 July 2013 GST/HST Interpretation 145607 - Tax status of [...] first aid training and materials

BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...
Old website (cra-arc.gc.ca)

Federal Electoral District Statistics (FEDS) − 2016 Edition (2014 tax year)

Net rental income line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year 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. PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...

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