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Current CRA website

General Income Tax and Benefit Guide - 1999

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Current CRA website

Security

Using TLS encryption protects information by verifying the identity of the parties on both ends of the Internet connection, before confidential information is exchanged. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter - No. 4 - Spring 1994

It is important that charities set a fair market value on receipts for donated works of art, at the time of donation, by having the art appraised by an independent appraiser, that is, one who does not have a financial connection with the donor, with the charity, or with the art being given. ...
Current CRA website

Chapter History S4-F16-C1, What is a Partnership?

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...
Current CRA website

A new perspective on community outreach

At the end of the day Barmak says, ‘'Building and maintaining a connection with people during this time of need is crucial. ...
Current CRA website

Line 22100 – Carrying charges, interest expenses, and other expenses

Line 22100 – Carrying charges, interest expenses, and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), tax-free savings account (TFSA) and first home savings account (FHSA)) fees for certain investment advice (see Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel Archived) or for recording investment income reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see Interpretation Bulletin IT-99R5, Legal and Accounting Fees Consolidated and Archived) most interest you paid on money you borrowed and used to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. ...
Current CRA website

Qualified small business corporation shares

However, this rule does not apply to shares issued in any of the following situations: as payment for other shares for dispositions of shares after June 17, 1987, as payment of a stock dividend in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...
Current CRA website

Change your language of correspondence

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Change your email address

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... Monetary threshold exemptions 9.43 A financial institution can apply the monetary threshold exemptions in connection with the review of entity accounts. ... Account information 12.8 Financial institutions must report account information in connection with the U.S. reportable account. ...

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