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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. ...