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You can find more information on GST/HST rulings and a list of the GST/HST ruling centres in publication RC4405, GST/HST Rulings – Experts in GST/HST Legislation, available at cra.gc.ca/E/pub/gp/rc4405. ...

12 July 2017 Ministerial Correspondence 2017-0697761M4 F- Publicité des plateformes Web étrangères 2017-0691521M4 and 2017-0697751M4 are essentially identical Unedited CRA Tags Articles 19, 19.01 et 19.1 Principal Issues: Courrier ministériel- un de plusieurs autres courriers qui adressent la même question concernant la déductibilité des frais pour la publicité effectuée sur des plateformes Web étrangères Position Adoptée: Question de politique fiscale – renvoi au ministère des Finances Le 12 juillet 2017 XXXXXXXXXX Monsieur, Le bureau du très honorable Justin Trudeau, premier ministre du Canada, m’a fait parvenir une copie de votre courriel concernant la déductibilité des frais pour la publicité effectuée sur des plateformes Web étrangères. ...

While I can appreciate your preference to minimize taxes, I must advise that the Tax Court of Canada has rendered its decision on the tax treatment of such payments in a case called " Ross Winsor v. ...

19 May 2017 Ministerial Correspondence 2017-0695891M4- Taxation of XXXXXXXXXX Nation individuals Unedited CRA Tags 2(1) & 81(1)(a) of the Income Tax Act and 2(1) and 87(1)(b) of the Indian Act Principal Issues: Are XXXXXXXXXX Nation individuals required to pay taxes under the Income Tax Act? ...

This policy is still in place and is explained in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, available at canada.ca/en/revenue-agency/services/forms-publications/publications/t4130/employers-guide-taxable-benefits-allowances.html. ...

You can find more information about the current rules in Interpretation Bulletin IT-147R3, Capital Cost Allowance – Accelerated Write-Off of Manufacturing and Processing Machinery and Equipment, at www.cra.gc.ca/E/pub/tp/it147r3. ...

Best Regards, Tim Fitzgerald, CGA Income Tax Rulings Directorate\Legislative Policy & Regulatory Affairs Branch Canada Revenue Agency 320 Queen St. ...

CRA PUBLICATIONS: Q & As on the HRTC XXXXXXXXXX Dear XXXXXXXXXX: The office of the Right Honourable Stephen Harper, Prime Minister of Canada, forwarded to me a copy of your correspondence, which I received on June 12, 2009, requesting the addition of linoleum to the examples of qualifying expenditures for the new home renovation tax credit (HRTC) listed in various publications and on the Canada Revenue Agency (CRA) Web site. ...

Based on your quote for repaving your driveway, the calculation of the non-refundable HRTC that you can claim is as follows: [($5,100 + cost of insulating)- $1,000) x 15%]. ...

April 8, 2004 Ministerial Correspondence Division HEADQUARTERS Karen Power, CA Attention: Betty-Ann Ward (613) 957-8953 2004-006986 Child Care Expenses In response to your request of April 5, 2004, we are providing you with the following insert to assist you in completing the reply to XXXXXXXXXX: " The Income Tax Act provides that, within certain limits, a taxpayer may deduct child care expenses incurred for services rendered in the year in respect of an eligible child. ...