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Current CRA website

Collaboration with Partners and Stakeholders

It's about: establishing and sustaining an effective and constructive connection with people inside or outside the organization who are or might be helpful in the achievement of current or future organizational goals; making an effort to build rapport and identify shared goals with people you believe can help advance work objectives; building useful partnerships with people in a purposeful manner; nurturing a meaningful connection so people remember you and are willing to exchange information or provide assistance when needed. ...
Current CRA website

Employer Accounts

Electronically filed remittances involve an internet connection and information is transferred to our mainframe (PAYDAC) via a secure connection. ...
Current CRA website

GST/HST Returns and Rebates Program v 2

Electronically filed returns, rebates and elections involve an Internet connection and information is transferred to our mainframe via a secure connection. ...
Current CRA website

Employer Accounts Program – Privacy impact assessment summary

Electronically filed remittances involve an internet connection and information is transferred to our mainframe (PAYDAC) via a secure connection. ...
Current CRA website

Lesson plan: Working for an employer

Skills to develop Identify the need for a social insurance number or a tax number Explain the purpose of a TD1, Personal Tax Credits Return Describe why deductions are taken from their pay Make connections between their pay, social programs, and their tax return Background information In Canada, 85% of workers are employees rather than being self-employed or running a business. ... Discuss the connection between their employment earnings and the tax return. ...
Old website (cra-arc.gc.ca)

Guidelines for Taxpayers Requesting Treaty Benefits Pursuant to Paragraph 6 of Article XXIX A of the Canada-U.S. Tax Convention

After submitting a Request, you must inform Competent Authority of any material change in the information or documentation previously submitted as part of, or in connection with, the Request, as well as new information or documentation relevant to the issues under consideration. ... Organizational A description with appropriate organizational charts that describe the taxpayer's chain of ownership to its ultimate owner(s) and its control over or connections with any related or unrelated entity from which income covered by this request was, or can be expected to be received. ... Statement whether an audit or review by any tax authority has been or is currently in progress that relates to the relief request and a statement on whether any assessment has been issued by any tax administration in connection with the income in respect of which benefits are sought. ...
Old website (cra-arc.gc.ca)

2011 Budget - Questions and answers

An advantage in relation to an RRSP or RRIF is any benefit, loan or debt that depends on the existence of the RRSP or RRIF, other than distributions, administrative or investment services in connection with the RRSP or RRIF, loans on arm's length terms, and payments or allocations (such as bonus interest) to the RRSP or RRIF by the issuer or carrier. ... An advantage also includes an RRSP strip or any benefit that is income (including a capital gain) that is reasonably attributable, directly or indirectly, to a prohibited investment in respect of the RRSP or RRIF or any other RRSP or RRIF of the annuitant; or an amount received by the annuitant of the RRSP or RRIF (or by a person not dealing at arm's length with the annuitant) if it is reasonable to consider that the amount was paid in relation to, or would not have been paid but for, property held in connection with the RRSP or RRIF, and the amount was paid in substitution for either a payment for services provided by the annuitant (or another person not at arm's length with the annuitant); or of a return on investment or proceeds of disposition. ... Similarly, financial institutions are required to determine the fair market value of property held in connection with RRIFs for purposes of determining annual minimum amount payments. ...
Old website (cra-arc.gc.ca)

Frequently asked questions

One of these conditions is that you maintain a closer connection to a foreign country in that year. ... TIN in connection with certain accounts. If you are a U.S. resident or U.S. citizen, you have to provide your U.S. ... A financial institution may take similar steps in connection with an account you open after June 30, 2014. ...
Archived CRA website

ARCHIVED - Damages, Settlements and Similar Payments

If damages are incurred in connection with the acquisition of an asset for which capital cost allowance may be claimed, the cost of the damages is included in the capital cost of that asset (or the CCA class to which the asset belongs). ... If damages are incurred in connection with the acquisition or production of inventory, the cost of the damages is included in the cost of inventory. If damages are incurred in connection with the disposition of a capital property, the cost of the damages is taken into account under subsection 40(1) for the purposes of calculating any gain or loss on that disposition. ...
Current CRA website

2011 Budget - Questions and answers

An advantage in relation to an RRSP or RRIF is any benefit, loan or debt that depends on the existence of the RRSP or RRIF, other than distributions, administrative or investment services in connection with the RRSP or RRIF, loans on arm's length terms, and payments or allocations (such as bonus interest) to the RRSP or RRIF by the issuer or carrier. ... An advantage also includes an RRSP strip or any benefit that is income (including a capital gain) that is reasonably attributable, directly or indirectly, to a prohibited investment in respect of the RRSP or RRIF or any other RRSP or RRIF of the annuitant; or an amount received by the annuitant of the RRSP or RRIF (or by a person not dealing at arm's length with the annuitant) if it is reasonable to consider that the amount was paid in relation to, or would not have been paid but for, property held in connection with the RRSP or RRIF, and the amount was paid in substitution for either a payment for services provided by the annuitant (or another person not at arm's length with the annuitant); or of a return on investment or proceeds of disposition. ... Similarly, financial institutions are required to determine the fair market value of property held in connection with RRIFs for purposes of determining annual minimum amount payments. ...

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