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This information circular has been revised several times and CRA currently operates under IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions, dated January 1, 2005. ... MAP Cases Accepted–Completed–Outstanding Fiscal Year Beginning Inventory Accepted Completed Ending Inventory 2014 – 2015 344 347 170 521 2013 – 2014 315 309 280 344 2012 – 2013 312 279 276 315 2011 – 2012 254 371 313 312 2010 – 2011 243 136 125 254 * Routine applications for a refund of taxes withheld in excess that are beyond domestic time limitation but within a particular treaty time are no longer included in this report. ... MAP CASES by Type The following table reflects the acceptance and completion of MAP requests by type – negotiable and non-negotiable – and by year for the period 2010–2015. ...

These centres are listed in pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation. ... No. 1 In March 2005, a registered wholesaler sold goods to a registered convenience store operator in Nova Scotia and did not charge the 15% HST because the wholesaler assumed that the goods were zero-rated basic groceries. ... Part II – Administrative guidelines in wash transactions where interest is assessed on net tax remittable or amounts payable after March 31, 2007 New interest rate 18. ...

Licences issued with an effective date of July 1, 2003 will expire on June 30, 2005. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period January 1, 2005 to March 31, 2005. ... GST/HST ATSC Period Interest Penalty January 1 to March 31, 2005 2.4333 % 6.0 % October 1 to December 31, 2004 2.3870 % 6.0 % July 1 to September 30, 2004 2.3870 % 6.0 % April 1 to June 30, 2004 2.4132 % 6.0 % January 1 to March 31, 2004 2.4132 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Refund Interest Arrears and Instalment Interest January 1 to March 31, 2005 5.0 % 7.0 % October 1 to December 31, 2004 5.0 % 7.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 7.0 % January 1 to March 31, 2004 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty January 1 to March 31, 2005 5.0 % 6.0 % October 1 to December 31, 2004 5.0 % 6.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 6.0 % January 1 to March 31, 2004 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

Applicants assisting ethnocultural communities Policy statement Reference number CPS-023 Effective date June 30, 2005 Table of contents A. ... Ethnocultural applicants and the four categories of charity Relief of poverty Advancement of education Advancement of religion Other purposes beneficial to the community Appendix A – Research Appendix B – Resources Footnotes References A. ... For more details on the requirements involved, see paragraphs 17 to 23 of this policy, and also section 3.2.2, " Restricting or focussing benefit to a specific group of beneficiaries ", in Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test. 46. ...

Refer to GST/HST Memorandum 17.6, Definition of “Listed Financial Institution ”, for guidance on determining a person’s principal business. ... (Refer to Appendix A – Definition of types of investment plans for more information.) ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...

Historical Table 3- Yearly Distribution of Taxable Returns by Age and Sex 1971 to 2005 Tax year Males- age group < 25 Females- age group < 25 Total- age group < 25 Males- age group 25-29 Females- age group 25-29 Total- age group 25-29 1971 838829 607168 1445997 674424 322668 997092 1972 988864 695125 1683989 773093 401103 1174196 1973 1054284 730532 1784816 806940 431030 1237970 1974 1150471 801927 1952398 867024 473347 1340371- 1975 1035493 683110 1718603 875528 459418 1334946 1976 1052424 718123 1770547 873165 495623 1368788 1977 1007201 674156 1681357 864357 504597 1368954 1978 972450 634617 1607067 864126 501692 1365818 1979 1041036 691509 1732545 874907 533155 1408062- 1980 1037276 695136 1732412 897168 586290 1483458 1981 1052216 741222 1793438 922352 637788 1560140 1982 938771 691047 1629818 900738 630855 1531593 1983 813349 608601 1421950 902031 627560 1529591 1984 813955 616974 1430929 907394 669772 1577166- 1985 843260 632883 1476143 960546 709261 1669807 1986 969920 760410 1730340 1005830 784400 1790230 1987 978940 767080 1746030 1020140 802090 1822230 1988 876651 682393 1559044 1014009 786734 1800743 1989 855480 683540 1569020 1020520 813370 1833890- 1990 852180 652450 1504630 1003220 814320 1817540 1991 761670 602180 1363870 918030 775930 1693960 1992 672100 525120 1197230 871030 737220 1608250 1993 643460 498510 1141970 826150 691290 1517440 1994 649170 481880 1131040 787330 651200 1438530- 1995 655690 489350 1145040 763510 638280 1401790 1996 645980 473610 1119590 745090 609390 1354480 1997 650530 474070 1124600 753550 615000 1368550 1998 670050 494480 1164530 738380 604540 1334920 1999 692390 510100 1202490 718830 619110 1337940- 2000 734140 529230 1263390 720440 630420 1350860 2001 697490 521440 1218920 720130 625660 1345780 2002 662700 496470 1159170 707910 618750 1326660 2003 668450 485930 1154390 726480 633080 1359560 2004 692940 486770 1179710 730030 635790 1365820 2005 686540 469270 1155810 738210 639670 1377880 Top of Page Tax year Males- age group 30-34 Females- age group 30-34 Total- age group 30-34 Males- age group 35-39 Females- age group 35-39 Total- age group 35-39 1971 541602 203255 744857 513214 193214 706428 1972 606620 249137 855757 538619 212252 750871 1973 647988 261524 909512 558914 230372 789286 1974 679275 299301 978576 572470 258034 830504- 1975 701987 287963 989950 581971 249325 831296 1976 747402 334033 1081435 590450 267161 857611 1977 780408 355160 1135568 605046 275767 880813 1978 802988 385039 1188027 629322 293294 922616 1979 840374 424808 1265182 676166 338660 1014826- 1980 859138 458751 1317889 696284 375074 1071358 1981 878025 511543 1389568 737828 418656 1156484 1982 841725 521332 1363057 765495 467552 1233047 1983 851075 530421 1381496 769149 468488 1237637 1984 867927 581226 1449153 807661 524122 1331783- 1985 903919 610148 1514067 833397 572744 1406141 1986 958740 692710 1651440 875480 643280 1518770 1987 1001410 724800 1726220 890490 681240 1571740 1988 1015077 737633 1752710 896392 674408 1570800 1989 1022360 766320 1788680 927430 709110 1636540- 1990 1041440 791330 1832760 940520 757730 1698250 1991 1027920 784100 1812020 949040 768450 1717490 1992 1019370 802360 1821730 971340 782580 1753920 1993 1016310 796050 1812360 974840 791550 1766390 1994 1014540 798010 1812550 976160 806440 1782600- 1995 987390 780160 1767550 1007260 800670 1807930 1996 932440 765280 1697720 1019737 818980 1838720 1997 906960 746030 1652990 1040790 808590 1849380 1998 859470 709380 1568850 1030840 833160 1864000 1999 834840 684180 1519010 1029870 838800 1868670- 2000 824820 681000 1505820 1013790 846800 1860590 2001 810140 670030 1480170 985050 847480 1832530 2002 814730 668750 1483480 961560 799390 1760960 2003 807020 682300 1489320 929190 783990 1713190 2004 798930 693290 1492220 888850 753510 1642360 2005 800970 685260 1486230 875420 734420 1609840 Top of Page Tax year Males- age group 40-44 Females- age group 40-44 Total- age group 40-44 Males- age group 45-49 Females- age group 45-49 Total- age group 45-49 1971 514689 206269 720958 479495 212813 692308 1972 542316 229347 771663 515071 235562 750633 1973 547367 238815 786182 519594 231706 751300 1974 568659 246727 815386 539092 245265 784357- 1975 554970 243439 798409 523410 238160 761570 1976 535033 248543 783576 532822 253808 786630 1977 537356 255574 792930 530603 249577 780180 1978 533226 255092 788318 531086 244098 775184 1979 550778 291083 841861 540711 265230 805941- 1980 574634 318932 893566 532696 287343 820039 1981 566194 349489 915683 529933 299622 829555 1982 594233 366724 960957 514487 306499 820986 1983 601191 380208 981399 513823 314310 828133 1984 628448 408833 1037281 529954 331544 861498- 1985 663620 451719 1115339 538221 369515 907736 1986 731520 535620 1267140 564500 415310 979800 1987 772260 586160 1358420 592100 447180 1039280 1988 819614 615957 1435571 617147 467387 1084534 1989 835380 667810 1503190 644290 508130 1152420- 1990 861520 718380 1579890 679030 538730 1217750 1991 851320 713370 1564690 707630 573340 1280970 1992 849000 730960 1579960 738790 615420 1354210 1993 863030 741680 1604710 782260 636880 1419140 1994 884940 745990 1630930 794560 670290 1464850- 1995 919380 777810 1697200 812230 709600 1521820 1996 932100 790320 1722420 819400 723290 1542690 1997 964620 827640 1792260 829220 734730 1563950 1998 958280 835580 1793860 845220 743650 1588870 1999 989180 856310 1845490 879310 785370 1664680- 2000 1036120 889350 1925460 927000 822100 1749100 2001 1066450 907880 1974330 952680 866330 1819000 2002 1061870 904050 1965930 972550 870990 1843540 2003 1071720 937180 2008900 1004970 909840 1914810 2004 1056340 937650 1993990 1010040 920500 1930540 2005 1033220 927080 1960300 1034790 935720 1970510 Top of Page Tax year Males- age group 50-54 Females- age group 50-54 Total- age group 50-54 Males- age group 55-59 Females- age group 55-59 Total- age group 55-59 1971 415055 188846 603901 353892 156133 510025 1972 445950 212231 658181 370780 163790 534570 1973 472340 227421 699761 381724 175302 557026 1974 497091 224282 721373 373771 169177 542948- 1975 486444 217942 704386 374499 163708 538207 1976 485918 224127 710045 414024 181094 595118 1977 484044 221701 705745 410937 181692 592629 1978 480465 223817 704282 412651 179692 592343 1979 502797 247347 750144 441591 214162 655753- 1980 511042 257445 768487 456361 230785 687146 1981 517109 272485 789594 455329 245018 700347 1982 515159 302022 817181 455249 249874 705123 1983 495153 277721 772874 456627 236902 693529 1984 503073 288083 791156 455972 257909 713881- 1985 504871 307260 812131 478251 268887 747138 1986 519690 347760 867460 501160 307670 808830 1987 520300 357710 878010 510660 330050 840710 1988 521203 361542 882745 491202 319066 810268 1989 541910 393720 935620 513010 331020 844030- 1990 536000 413090 949100 497270 346120 843390 1991 528270 430720 958990 486000 348330 834330 1992 559120 432740 991850 476780 334420 811190 1993 587120 459420 1046540 481120 341910 823030 1994 614390 476460 1090850 484430 347820 832260- 1995 641600 502740 1144330 492140 370200 862340 1996 680220 540990 1221220 501530 380490 882010 1997 708590 586860 1295440 529830 397200 927030 1998 749910 617700 1367620 553620 431650 985280 1999 778070 662670 1440730 588960 453070 1042030- 2000 823830 711780 1535610 632600 487370 1119970 2001 833510 733470 1566970 673620 538860 1212480 2002 834140 732650 1566790 708520 566740 1275260 2003 858280 774950 1633230 742240 620510 1362750 2004 887870 800020 1687890 776010 665100 1441110 2005 916370 830470 1746840 801390 689540 1490930 Top of Page Tax year Males- age group 60-64 Females- age group 60-64 Total- age group 60-64 Males- age group 65-69 Females- age group 65-69 Total- age group 65-69 1971 271129 109603 380732 181908 93151 275059 1972 293425 122557 415982 164070 72255 236325 1973 314098 132312 446410 172548 80948 253496 1974 314437 131894 446331 178507 79715 258222- 1975 310037 119525 429562 145508 59520 205028 1976 307569 121741 429310 152105 67851 219956 1977 302794 121699 424493 145955 61940 207895 1978 308916 124516 433432 147360 71865 219225 1979 311231 139331 450562 174168 88405 262573- 1980 337664 157495 495159 197983 100781 298764 1981 346799 177081 523880 213176 130181 343357 1982 364207 197039 561246 212570 134165 346735 1983 367286 193283 560569 214351 124916 339267 1984 383365 202719 586084 217619 136446 354065- 1985 386047 223601 609648 251539 154987 406526 1986 410560 257730 668280 304690 202130 506830 1987 431420 271360 702770 328690 224380 553070 1988 425507 264176 689683 307829 204798 512627 1989 432300 282450 714750 323550 229280 552830- 1990 452930 305520 758450 347010 254190 601200 1991 460220 313230 773450 360100 273230 633330 1992 453050 311410 764460 352290 250550 602840 1993 454800 297210 752010 352810 246680 599490 1994 456030 301910 757940 358690 252590 611280- 1995 451590 308400 759990 374800 278130 652930 1996 453860 312910 766770 397640 281390 679020 1997 447410 322200 769610 399900 288200 688100 1998 448760 322910 771670 398700 285870 684570 1999 465190 340080 805270 403820 288890 692710- 2000 480340 360560 840900 403390 293930 697320 2001 492130 379900 872020 393090 290470 683560 2002 510720 379410 890130 389010 274830 663840 2003 529930 427130 957060 369620 293960 663580 2004 575750 456660 1032410 415150 298300 713450 2005 605010 471660 1076670 408150 311700 719850 Top of Page Tax year Males- age group > 70 Females- age group > 70 Total- age group > 70 Males- grand total Females- grand total Total- grand total 1971 170491 122028 292519 4955924 2416647 7372571 1972 145561 101047 246608 5385486 2695529 8081015 1973 157825 117611 275436 5634917 2859602 8494519 1974 156577 101090 257667 5898365 3031867 8930232- 1975 105388 72334 177722 5696359 2795386 8491745 1976 112293 86588 198881 5805638 3001093 8806731 1977 108753 84463 193216 5777970 2986748 8764718 1978 120873 95439 216312 5803709 3009580 8813289 1979 150545 127242 277787 6104626 3361160 9465786- 1980 179205 157034 336239 6280448 3626394 9906842 1981 223933 202508 426441 6444051 3986573 10430624 1982 227019 229993 457012 6330019 4098007 10428026 1983 233147 218547 451694 6218713 3982687 10201400 1984 265607 245669 511276 6383545 4266693 10650238- 1985 295958 279862 575820 6662767 4584325 11247092 1986 385580 353570 739150 7231570 5306040 12537620 1987 426850 387490 814350 7479400 5584390 13063790 1988 371101 360699 731800 7362505 5481345 12843870 1989 429710 427430 857150 7583970 5818210 13402180- 1990 486520 496420 982930 7703200 6092790 13795990 1991 518960 548840 1067790 7573820 6136640 13710450 1992 533290 523570 1056850 7500660 6050140 13550800 1993 553690 528500 1082200 7537760 6031300 13569050 1994 587090 555060 1142160 7608160 6087810 13695970- 1995 635960 627990 1263940 7742890 6283790 14026670 1996 675120 671640 1346760 7804020 6368510 14172530 1997 697490 689620 1387110 7929750 6490270 14420020 1998 723970 728370 1452340 7970050 6607490 14577540 1999 747220 757480 1504700 8128610 6796640 14925250- 2000 788410 773990 1562390 8385030 7026620 15411650 2001 801800 793250 1595050 8426620 7175030 15601650 2002 796570 779360 1575920 8423180 7092990 15516180 2003 757070 822870 1579950 8465550 7371910 15837460 2004 854120 837990 1692110 8686860 7485810 16172670 2005 858820 843920 1702740 8759230 7538820 16298050 Date modified: 2008-05-06 ...

Subsection 70(9) Transfer of property to a child – deceased taxpayer – May extend the period concerning a transfer of property to a child Field Positions Director, International Tax Services Office Director, Tax Services Office Assistant Director, Audit Manager, Audit Team Leader, Audit History: Delegation in respect of subsection 70(9) was amended on November 6, 2014 and May 20, 2008 and April 30, 2008. ... Subsection 70(9.2) Transfer of family corporations and partnerships to a child – deceased taxpayer – May extend the period concerning a transfer of property to a child Field Positions Director, International Tax Services Office Director, Tax Services Office Assistant Director, Audit Manager, Audit Team Leader, Audit History: Delegation in respect of subsection 70(9.2) was amended on November 6, 2014 and May 20, 2008 and April 30, 2008. Subsection 70(9.3) Transfer of family corporations and partnerships from a trust to a settlor’s child – deceased beneficiary – May extend the period concerning a transfer of property to a child Field Positions Director, International Tax Services Office Director, Tax Services Office Assistant Director, Audit Manager, Audit Team Leader, Audit History: Delegation in respect of subsection 70(9.3) was amended on November 6, 2014. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Calculation of taxable income (page 3 of your return) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... For non-capital losses incurred in tax years after 2005, the loss carry forward period is 20 years. ... Supporting documents – Keep all supporting documents in case we ask to see them later. ...

Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $975.8 million, or 2.1%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $879.7 million or 7.4%. ...

It cannot be said that boys whose Presbyterian ancestors … trace their descent from emigrants from Northern Ireland are in greater need of education in the standards of the Westminster Divines than other boys whose Presbyterian ancestors … are descended from emigrants from, e.g., England or Scotland. ... …. But confine its use to a selected number of persons, however numerous and important: it is then clearly not a charity …. ... Somerville] Footnote 3 The most recent throne speech in the U.K. in May, 2005, announced that the Charities Bill, which had been timed out by the election call in April, would be reintroduced. ...