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To better support the exchange of information described above, the CRA and the Royal Canadian Mounted Police (RCMP) entered into a memorandum of understanding (MOU) on May 30, 2005. ... The “Confidentiality and Security of Information “ section of the MOU, clause 11, states that information received by the CRA from the RCMP “will be treated according to the security classification assigned to it”. ... This audit found the CRA to be in compliance with the conditions governing the receipt, use, protection, and storage of information received from the RCMP, and in accordance with the MOU signed on May 30, 2005. ...

To better support the exchange of information described above, the CRA and the Canadian Security Intelligence Service (CSIS) entered into a memorandum of understanding (MOU) on May 31, 2005. ... The “Confidentiality and Security of Information “ section of the MOU, clause 15, states that information received by the CRA from the CSIS “will be treated as confidential”. ... This audit found the CRA to be in compliance with the conditions governing the receipt, use, protection, and storage of information received from the CSIS, and in accordance with the MOU signed on May 31, 2005. ...

Example – Property delivered to land where the FNGST applies An individual lives on the land of a First Nation where the FNGST applies. ... For more information on the net tax calculation, see Complete and file a return – Calculate the net tax. ... For more information, see Remit (pay) the tax you collected – When to remit (pay). ...

<init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada and USA for the United States of America <pstl_cd></pstl_cd> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings plan- if spouse or common-law partner has never contributed or if you are single, code as 1- if spouse or common-law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the spouse or common–law partner SIN is not available- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- required 30 alphanumeric- first line of payer or issuer's name- if "&" is used in the name area enter as "&amp;"- must correspond to the name used on Form PD7A <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's or issuer's name- must correspond to the name used on Form PD7A <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer or issuer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer or issuer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer or issuer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- the Canadian province or territory in which the payer or issuer is located or the state in the USA where the payer or issuer is located- use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code- when the payer or issuer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer or issuer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- payer or issuer’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer or issuer’s USA zip code- or when the payer or issuer’s country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required 22 alphanumeric- contact's first name followed by last name for this return- omit titles such as Mr., Mrs., etc. <cntc_area_cd></cntc_area_cd> Contact area code- Required 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required 3 numeric with a (-), followed by 4 numeric.- telephone number of the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <tx_yr></tx_yr> Taxation year- required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

<sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RIF slip, box 26- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan- if spouse or common law partner has never contributed or if you are single, code as 1- if spouse or common law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RIF slip box 32 Enter zeroes in the entire field if:- spouse or common-law partner contribution indicator is 1,- spouse or common–law partner SIN is not available,- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A- cancel = C Note: An amended return cannot contain an original slip. ... <dy></dy> Day of Death- 2 numeric- T4RIF box 30- day of the month that the recipient died (e.g. 04,31) <mo></mo> Month of Death- 2 numeric- T4RIF box 30- month that the recipient died (e.g. 03,12) <yr></yr> Year of Death- 4 numeric- T4RIF box 30- year that the recipient died (e.g. 2005) </DTH_DT> <T4RIF_AMT>- all of the amounts are 9 numeric- enter dollars and cents <tx_amt></tx_amt> Taxable Amounts- T4RIF slip, box 16 <deem_dces_amt></deem_dces_amt> Deemed receipt by annuitant on death- T4RIF slip, box 18 <deem_drgst_amt></deem_drgst_amt> Deemed receipt by annuitant on deregistration- T4RIF slip, box 20 <oth_inc_dedn_amt></oth_inc_dedn_amt> Other Income or Deductions- T4RIF slip, box 22- if negative amounts are being reported, include the "–"indicator before the dollar amount <excs_amt></excs_amt> Excess amounts- T4RIF slip, box 24 <tx_ddct_amt></tx_ddct_amt> Tax deducted- T4RIF slip, box 28 <tx_pay_amt></tx_pay_amt> Tax-paid amount- T4RIF slip, box 36 <mrrg_bkdn_tramt></mrrg_bkdn_tramt> Transfers on marriage or common-law relationship breakdown- T4RIF slip, box 35- amount directly transferred under a decree, order, or judgment of a court or under a written agreement relating to a division of a property between the individual’s current or former spouse or common-law partner in settlement of rights arising from the breakdown of the relationship </T4RIF_AMT> </T4RIFSlip> <T4RIFSummary> <bn></bn> Business Number (BN)- Required, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- enter the account number as used on Form PD7A, Statement of Account for Current Source Deductions Note: To process a return, the complete BN is required. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension number of the contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- taxation year (e.g., 2002) <slp_cnt></slp_cnt> Total number of T4RIF slip records- Required, 7 numeric- total number of T4RIF slip records filed with this T4RIF Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

<init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada and USA for the United States of America <pstl_cd></pstl_cd> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings plan- if spouse or common-law partner has never contributed or if you are single, code as 1- if spouse or common-law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the spouse or common–law partner SIN is not available- you are single <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- required 30 alphanumeric- first line of payer or issuer's name- if "&" is used in the name area enter as "&amp;"- must correspond to the name used on Form PD7A <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's or issuer's name- must correspond to the name used on Form PD7A <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer or issuer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer or issuer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer or issuer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- the Canadian province or territory in which the payer or issuer is located or the state in the USA where the payer or issuer is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the payer or issuer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer or issuer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- payer or issuer’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer or issuer’s USA zip code- or when the payer or issuer’s country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required 22 alphanumeric- contact's first name followed by last name for this return- omit titles such as Mr., Mrs., etc. <cntc_area_cd></cntc_area_cd> Contact area code- Required 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required 3 numeric with a (-), followed by 4 numeric.- telephone number of the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <tx_yr></tx_yr> Taxation year- required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

Canada (97 DTC 5189)); Transparency – How a review progresses can depend on the transparency of the review. ... Sass Manufacturing – Tax Court of Canada – 88 DTC 1363 "Systematic investigation connotes the existence of controlled experiments and of highly accurate measurements and involves the testing of theories against empirical evidence. ... SR&ED claimants are given further advice in the T4088 – Guide to Form T661 and the Guide noted above. ...

Expand all Collapse all Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to shareholders resident in Canada. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

., 2004 & 2005)? Answer 8: The past service pension adjustment in this case should be calculated for all years after 1989. ... Question & Answer 8 and the comfort letter were all prepared on the basis of proposed changes to the Regulations. With the release of the 2005 Budget, more complete and up-to-date information is being released to the public. ...

Capital cost allowance (CCA) classes Commonly used CCA classes, their descriptions and rates Class Rate (%) Description 1 4 Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. ... For more information, go to Class 8 (20%) and Class 46 (30%). 10 30 General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. ... For more information, go to Class 43.1 (30%) and Class 43.2 (50%). 43.2 50 Certain clean energy generation and energy conservation equipment acquired after February 22, 2005, and before 2025. ...