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Current CRA website
Standing Committee on Access to Information, Privacy and Ethics (ETHI) - November 21, 2024 - Commissioner's binder
He was initially elected as a municipal councillor in Hampstead, then elected in Côte-Saint Luc/Hampstead/Montreal West and served as Mayor of Côte Saint-Luc between 2005 and 2015. ... They now admit the real number is 31,000 — 113 to 31,000 — impacting 62,000 taxpayers. ... My understanding is that in the current context — and the CBC broke the story — these were breaches not of the CRA, but of H&R Block, if I recall. ...
Current CRA website
Standing Committee on Access to Information, Privacy and Ethics (ETHI) - November 21, 2024 - Minister binder
No organization — and I mean no organization — is immune to this phenomenon, not even Government of Canada institutions like the Agency. ... He was initially elected as a municipal councillor in Hampstead, then elected in Côte-Saint Luc/Hampstead/Montreal West and served as Mayor of Côte Saint-Luc between 2005 and 2015. ... They now admit the real number is 31,000 — 113 to 31,000 — impacting 62,000 taxpayers. ...
Current CRA website
2012-2013 Annual Report to Parliament on the Administration of the Privacy Act
The Privacy Act delegation order was revised in 2012-2013 to be consistent with changes made to the Access to Information Act delegation order as per the Office of the Information Commissioner of Canada’s recommendation to “ Ensure that the Minister of National Revenue further amend the delegation order to ensure greater autonomy of the access to information coordinator.” ... The theme was “Privacy breaches – What do I need to know?” A wide range of activities were undertaken to promote the day over a week-long period, including: Delivery of awareness sessions to 1,294 employees on privacy breach management. ... The report acknowledges that the number of pages that needed to be reviewed by ATIP analysts responding to a request more than tripled since 2005, but the number of employees assigned to this task increased only moderately. ...
Current CRA website
Ineligible individuals
Appendix A – Self-assessment questionnaire – Am I an ineligible individual? ... Due diligence Risk assessment Fraud prevention Financial controls Protecting beneficiaries Resources Appendix C – Questions and Answers Appendix D – Privacy and the protection of personal information Appendix E – Checklist for registered organizations regarding ineligible individuals Appendix F – Definitions – Income Tax Act – 149.1(1) Appendix G – Authorities – Income Tax Act A. ... No → go to 10 Yes → go to 2 Was the offence criminal? No → go to 7 Yes → go to 3 Has a pardon been granted or a record suspension been ordered for this conviction? ...
Current CRA website
International Transfer Pricing: Advance Pricing Arrangements (APAs)
This information circular cancels and replaces Information Circular 94-4R issued March 16, 2001, and Information Circular 94-4RSR (Special Release) issued March 18, 2005. ... The stages of an APA process usually include the following: Stage 1 – Prefiling meeting (see Part II) Stage 2 – Processing an APA request (see Part III) Stage 3 – Case work and resolution (see Part IV) Part II – Prefiling meeting Submission of a prefiling package 27. ... Part III – Processing an APA request The decision process at the prefiling stage 41. ...
Current CRA website
T2200 Declaration of Conditions of Employment
Accessible Fillable PDF (t2200-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t2200-fill-23e.pdf) 2022 – Fillable PDF (t2200-fill-22e.pdf) 2021 – Fillable PDF (t2200-fill-21e.pdf) 2020 – Fillable PDF (t2200-fill-20e.pdf) 2019 – Fillable PDF (t2200-fill-19e.pdf) 2018 – Fillable PDF (t2200-fill-18e.pdf) 2015 – Fillable PDF (t2200-fill-15e.pdf) 2013 – Fillable PDF (t2200-fill-13e.pdf) 2012 – Fillable PDF (t2200-fill-12e.pdf) 2011 – Fillable PDF (t2200-fill-11e.pdf) 2010 – Fillable PDF (t2200-fill-10e.pdf) 2009 – Fillable PDF (t2200-fill-09e.pdf) 2008 – Fillable PDF (t2200-fill-08e.pdf) 2007 – Fillable PDF (t2200-fill-07e.pdf) 2006 – Fillable PDF (t2200-fill-06e.pdf) 2005 – Fillable PDF (t2200-fill-05e.pdf) 2004 – Fillable PDF (t2200-fill-04e.pdf) 2003 – Fillable PDF (t2200-fill-03e.pdf) 2002 – Fillable PDF (t2200-fill-02e.pdf) 2001 – Fillable PDF (t2200-fill-01e.pdf) Print and fill out by hand Standard print PDF (t2200-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t2200-23e.pdf) 2022 – Standard print PDF (t2200-22e.pdf) 2021 – Standard print PDF (t2200-21e.pdf) 2020 – Standard print PDF (t2200-20e.pdf) 2019 – Standard print PDF (t2200-19e.pdf) 2018 – Standard print PDF (t2200-18e.pdf) 2015 – Standard print PDF (t2200-15e.pdf) 2013 – Standard print PDF (t2200-13e.pdf) 2012 – Standard print PDF (t2200-12e.pdf) 2011 – Standard print PDF (t2200-11e.pdf) 2010 – Standard print PDF (t2200-10e.pdf) 2009 – Standard print PDF (t2200-09e.pdf) 2008 – Standard print PDF (t2200-08e.pdf) 2007 – Standard print PDF (t2200-07e.pdf) 2006 – Standard print PDF (t2200-06e.pdf) 2005 – Standard print PDF (t2200-05e.pdf) 2004 – Standard print PDF (t2200-04e.pdf) 2003 – Standard print PDF (t2200-03e.pdf) 2002 – Standard print PDF (t2200-02e.pdf) 2001 – Standard print PDF (t2200-01e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T1223 Clergy Residence Deduction
Accessible Fillable PDF (t1223-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t1223-fill-23e.pdf) 2020 – Fillable PDF (t1223-fill-20e.pdf) 2019 – Fillable PDF (t1223-fill-19e.pdf) 2018 – Fillable PDF (t1223-fill-18e.pdf) 2017 – Fillable PDF (t1223-fill-17e.pdf) 2015 – Fillable PDF (t1223-fill-15e.pdf) 2014 – Fillable PDF (t1223-fill-14e.pdf) 2013 – Fillable PDF (t1223-fill-13e.pdf) 2012 – Fillable PDF (t1223-fill-12e.pdf) 2011 – Fillable PDF (t1223-fill-11e.pdf) 2010 – Fillable PDF (t1223-fill-10e.pdf) 2009 – Fillable PDF (t1223-fill-09e.pdf) 2008 – Fillable PDF (t1223-fill-08e.pdf) 2005 – Fillable PDF (t1223-fill-05e.pdf) 2004 – Fillable PDF (t1223-fill-04e.pdf) 2003 – Fillable PDF (t1223-fill-03e.pdf) 2002 – Fillable PDF (t1223-fill-02e.pdf) Print and fill out by hand Standard print PDF (t1223-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t1223-23e.pdf) 2020 – Standard print PDF (t1223-20e.pdf) 2019 – Standard print PDF (t1223-19e.pdf) 2018 – Standard print PDF (t1223-18e.pdf) 2017 – Standard print PDF (t1223-17e.pdf) 2015 – Standard print PDF (t1223-15e.pdf) 2014 – Standard print PDF (t1223-14e.pdf) 2013 – Standard print PDF (t1223-13e.pdf) 2012 – Standard print PDF (t1223-12e.pdf) 2011 – Standard print PDF (t1223-11e.pdf) 2010 – Standard print PDF (t1223-10e.pdf) 2009 – Standard print PDF (t1223-09e.pdf) 2008 – Standard print PDF (t1223-08e.pdf) 2005 – Standard print PDF (t1223-05e.pdf) 2004 – Standard print PDF (t1223-04e.pdf) 2003 – Standard print PDF (t1223-03e.pdf) 2002 – Standard print PDF (t1223-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
Farming and Fishing Income 2016
Paul paid $40,000 for the tractor in 2005. Since the amount Bruce paid is less than the amount Paul paid, we consider Bruce's cost to be $40,000. ... If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...
Current CRA website
Rental Income
Footnote 1 $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost Line 1 plus line 6 $ Blank space for dollar value Line 7 Footnote 1 Enter the amount that relates only to the depreciable property. ... Line 1 plus line 2 = $ Blank space for dollar value > $ Blank space for dollar value Line 3 4. ... Line 3 minus line 4 = $ Blank space for dollar value Line 5 6. Amount from line 5 $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 7. ...
Current CRA website
Rental Income
For the current tax year, Samir deducts $270, calculated as follows: $1,000 × 135 ÷ 500 = $270 For the next year, Samir deducts $730 calculated as follows: $1,000 × 365 ÷ 500 = $730 If you dispose of the property, the tax treatment will vary depending on your situation. ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × 1/2 = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...