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Old website (cra-arc.gc.ca)

T3 Trust Guide - 2016

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...
Scraped CRA Website

T3 Trust Guide - 2016

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...
Current CRA website

Income Tax Audit Manual

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...
Current CRA website

Income Tax Audit Manual

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...
Old website (cra-arc.gc.ca)

General Application for GST/HST Rebates

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...
Old website (cra-arc.gc.ca)

Canada Revenue Agency 2015-16 Departmental Performance Report

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...
Current CRA website

General Application for GST/HST Rebates

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...
Current CRA website

RC4034 - GST/HST Public Service Bodies' Rebate

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...
Current CRA website

GST/HST Information for Charities

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...
Current CRA website

Preparing Returns for Deceased Persons 2020

Line 13010- Scholarships, fellowships, bursaries, and artists’ project grants Report prizes and awards the deceased received as a benefit from employment or in connection with a business. ...

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