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Filing deadline for claiming the credit: Not applicable Carryback / carryforward: Not applicable. ... Information Bulletin 4011: Explanatory Notes on Calculation of Transitional Tax Debits and Credits for Ontario Corporations Manitoba Research and development tax credit The Manitoba research and development tax credit is administered by the CRA and is non-refundable at the rate of 20% on eligible expenditures incurred after March 8, 2005, and 15% on eligible expenditures incurred before March 9, 2005. ... The non-refundable tax credit carry forward period has been extended to 20 years for tax years ended after 2005. ...

Joint Canada-United States Government Projects Remission Order – Authorization to exercise powers or perform duties of the Minister of National Revenue Administrative consolidation Updated to February 23, 2005 Important note to users: This consolidation has been prepared for convenience of reference only and has no official sanction. ... Note: On December 12, 2005, the Canada Customs and Revenue Agency officially became the Canada Revenue Agency (CRA). Unless the context otherwise requires, any reference to the Canada Customs and Revenue Agency or the Commissioner of Customs and Revenue in documents issued before that date is to be read as a reference to the Canada Revenue Agency or the Commissioner of Revenue, as the case may be, in accordance with subsection 28(1) of the Canada Border Services Agency Act, S.C. 2005, c. 38. ...

APPENDIX E – Guide to Insurance Coverage for Employees on CCRA Business Travel Effective April 1, 2005 Notes: Insurance coverage varies based upon an employee's profile and specific travel requirements. ... INCIDENTS HIGHLIGHTS OF INSURANCE COVERAGE SOURCES NOTES Death and Dismemberment Multiple insurance plans Public Service Superannuation Act Public Service Management Insurance Main Plan Public Service Management Insurance Executive Plan Flying Accidents Compensation Regulations **************** American Express, Government Travel Card Program Standing Offer / Agreement with PWGSC and car rental agencies Government Travel Service Contact your Human Resources Compensation Section, Pay & Benefits Section **************** Contact your designated Departmental Travel Coordinator Injury-on-Duty Leave Employees disabled due to an occupational injury or disease entitled to injury-on-duty Government Employees Compensation Act Public Service Terms and Conditions of Employment Regulations Collective Agreement Contact your Human Resources Compensation Section, Pay & Benefits Section Long-term Disability Monthly income benefit when unable to work for lengthy period due to disabling illness or injury following an "elimination period" Public Service Management Insurance Plan (Main & Executive) Disability Insurance Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Medical Expenses Resulting from Illness or Injury Employee coverage Emergency Travel Assistance Services Eligible expenses Public Service Health Care Plan Public Service Dental Care Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Private Life Insurance Benefits Deemed Null and Void Because Death Resulted from War or Other Hostile Activities Compensation to survivors of CCRA employees High Risk Travel Compensation Program Contact your Human Resources Compensation Section, Pay & Benefits Section Indemnification and Legal Assistance Related to Actions Arising from Performance of Duties Including While in Travel Status Indemnification and protection from certain financial costs of CCRA employees against liability to the Agency and to third parties and provision of legal assistance where appropriate Policy on Indemnification of and Legal Assistance for CCRA Employees Contact your designated Departmental Travel Coordinator Damage to Privately-owned Vehicle Driven on Official Business Employer assumes no financial responsibility other than paying authorized kilometric rate and SBI premium, when required CCRA Travel Policy Appendix B- CCRA Kilometric rate Contact your designated Departmental Travel Coordinator Damage to CCRA Vehicle Driven on Official Business CCRA "self-insures" its own vehicles Fleet Management Contact your designated Departmental Travel Coordinator Auto Rental Public Liability and Property Damage (PL/PD) Coverage Rental rate includes the following car rental insurance Standing offer / Agreement with PWGSC and car rental agencies Contact your designated Departmental Travel Coordinator Damage to Rental Vehicle Collision Damage Waiver or Loss Damage Waiver (DCW/LDW) American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Unexpected Return Home Insurance Unexpected return home coverage in the event of the death of an immediate family member while the insured is on government business travel American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Flight and Baggage Delay and Hotel/Motel Burglary Maximum aggregate benefit Reasonable expenses Immediate and reasonable expenses paid for emergency purchases Loss of personal items American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Lost or Stolen Baggage Payment for lost or damaged baggage American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Car Rental Personal Effects Burglary Burglary to personal effects while such are in transit in the Rental auto American Express, Government Travel Card Program Page details Date modified: 2005-07-05 ...

First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members From: Canada Revenue Agency GST/HST Notices- Notice 238 May 2019 This version updates and replaces the one dated October 2008. GST/HST Technical Information Bulletin (TIB) B-039 GST/HST Administrative Policy – the Application of GST/HST to Indians summarizes the CRA's tax relief policy for Indians, Indian bands and band-empowered entities. ... Tlicho First Nation (NWT) subject to GST/HST as of August 4, 2005 Former Indian Bands Band Number Dog Rib Rae (Behcho kö) 765 Dechi Laot'i First Nations (Wekweètì) 774 Gameti First Nation 773 Wha Ti First Nation 769 Tlicho Citizens* resident or not in the Northwest Territories, are no longer entitled to tax relief set out in TIB B-039. ...

ETSL36R- Basic Facts – Insurance Premiums Other Than Marine ET/SL 36R February 2005 This notice replaces Canada Customs and Revenue Agency Notice ET/SL-0036 dated February 18, 1998. ... Every person resident in Canada, including a corporation, who places insurance on risks in this country with an unauthorized insurer or an authorized insurer through a broker or agent outside Canada is required to file a form B243, Excise Tax Return – Insured and account for tax at the rate of 10% on each taxable premium. ... The CRA requires that all brokers and agents who place or assist in placing contracts of insurance as described above are required to report the details of those contracts to the CRA no later than March 15 of each year on a form B241, Excise Tax Return – Broker. ...

ARCHIVED- Schedules – Certain Assets Used in Petroleum and Natural Gas Activities We have archived this page and will not be updating it. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

ARCHIVED- Schedules – Certain Assets Used in Petroleum and Natural Gas Activities From: Canada Revenue Agency We have archived this page and will not be updating it. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

Chapter History S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs Introduction The purpose of this Chapter History page is to highlight any amendments to the information contained in an interpretation bulletin that is now reflected in a chapter of an income tax folio as well as to identify any subsequent amendments to a folio chapter. ... Update September 2, 2016 General Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs, replaces and cancels Interpretation Bulletin IT-320R3, Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds. ... The debt obligation discussed in former ¶10(h) of IT-320R3 is now covered by the general rule for investment-grade debt. ¶1.31 is added to provide information about prescribed credit rating agencies, which are relevant for investment-grade debt discussed in ¶1.30 (new subsection 4900(2) added by S.C. 2007, c. 29, ss. 32(6), applicable in determining qualified investment status after March 18, 2007). ¶1.32- 1.36 (formerly ¶11 and ¶12 of IT-320R3) have been revised to reflect amendments to paragraphs 4900(1)(j) and (j.2) of the Regulations (made by P.C. 2005-1508, ss. 6(3) and (9), August 31, 2005, Canada Gazette, Part II, September 21, 2005, applicable to property acquired after February 27, 2004 and applicable after 2006 to property acquired before February 28, 2004), the main effect of which was to add a requirement that arm’s length mortgages be fully secured. ¶1.34 and ¶1.35 have been expanded to provide additional information on situations where the registered plan trustee takes action to protect the mortgage investment and where the trustee does not. ¶1.36 has been revised to replace the reference to “insured under the National Housing Act ” with a reference to “insured by the Canada Mortgage and Housing Corporation” since only CMHC is authorized to insure mortgages under that Act. ¶1.38- 1.44 (formerly ¶21- 23 of IT-320R3) have been revised to reflect amendments to paragraphs 4900(1)(e) and (e.01) of the Regulations (made by P.C. 2005-1508, ss. 6(5), August 31, 2005, Canada Gazette, Part II, September 21, 2005, generally applicable after February 27, 2004). ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... The CCRA Act was amended on December 12, 2005 and renamed the Canada Revenue Agency Act (CRA Act). ... As well, effective August 1, 2005 the Agency provides to the department of Human Resources and Social Development Canada (HRSDC) collection services for certain accounts receivable under various acts. ...

Child Benefits – Retroactive Eligibility of Foreign-Born Status Indians Notice to the reader This measure has received Royal Assent. ... Starting with benefits applicable to January 2005, the budget proposes that these individuals be made retroactively eligible for the CCTB, the NCBS and the UCCB, where all other eligibility requirements are met. 2. ... You can refer to Canada child benefit – Before you apply on Canada.ca to see if you are eligible because the eligibility rules for the CCTB, the NCBS and the UCCB are the same as those for the CCB. 4. ...