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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. ... The treatment of expenses related to the operation of devices listed in paragraph 118.2(2)(i) are now discussed in ¶1.74, as the comments apply to operating costs for all devices listed in paragraph 118.2(2)(i). ¶1.81 (formerly ¶45 of IT-519R2) is expanded to provide the CRA’s view on the treatment of the costs of climate controlled storage space for the artificial kidney machine or supplies for the machine. ¶1.87 (formerly ¶49 of IT-519R2) is expanded to clarify the meaning of the phrase other products for purposes of paragraph 118.2(2)(i.1). ¶1.88 is added to refer readers to the discussion of subparagraph 118.2(2)(n)(i) to determine whether medical ointments used by a person in connection with products described in paragraph 118.2(2)(i.1), may be eligible medical expenses. ¶1.90 (formerly ¶51 of IT-519R2) is expanded to clarify that the cost of insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia that are prescribed by a medical practitioner are also eligible medical expense under paragraph 118.2(2)(k). ¶1.91 is added to clarify that paragraph 118.2(2)(k) only covers the cost of insulin for persons with diabetes, but other costs incurred by these persons may be eligible medical expenses under other subsection of 118.2(2). ¶1.92 (formerly ¶52 of IT-519R2) is revised to refer readers to the CRA website for more information on expenses that may be eligible medical expenses under paragraph 118.2(2)(l). ¶1.93 (formerly ¶53) is revised to refer readers to the CRA website for information on calculating meal and vehicle expenses. ¶1.94- 1.96 (formerly ¶54 of IT-519R2) are expanded to reflect a legislative amendment made by S.C. 2001, c. 17, s. 95(1) which added paragraph 118.2(2)(I.21) to the Act, effective for the 2000 and subsequent tax years, and a legislative amendment made by S.C. 2006, c. 4, s. 62(3), which replaced the existing paragraphs 118.2(2)(l.2) and (l.21) with new paragraphs effective for expenses incurred after February 22, 2005. ¶1.97- 1.100 are added to provide additional guidance on the application of paragraphs 118.2(2)(l.2) and (l.21). ¶1.102 is added to reflect paragraph 118.2(2)(l.4) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years and the amendment to paragraph 118.2(2)(l.4) made by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.103 and ¶1.104 are added to reflect paragraph 118.2(2)(I.41) and (I.42) which were added to the Act by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.105 and ¶1.106 are added to reflect paragraphs 118.2(2)(I.43) and (I.44) and which were added to the Act by S.C. 2006, c. 4, s. 62(4), effective for the 2005 and subsequent tax years. ¶1.107 and ¶1.108 are added to reflect paragraphs 118.2(2)(I.5) and (I.6) which were added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.109- 1.112 are added to reflect paragraph 118.2(2)(I.7) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.113 and ¶1.114 are added to reflect paragraph 118.2(2)(I.8) which was added to the Act by S.C. 1999, c. 22, s. 34(2), effective for the 1998 and subsequent tax years. ¶1.115 and ¶1.116 are added to reflect paragraph 118.2(2)(I.9) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.117 is added to reflect paragraph 118.2(2)(I.91) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.119- 1.121 are added to provide additional clarity. ¶1.122 (formerly the Appendix to IT-519R2) is revised to reflect a number of amendments that added paragraphs to the Regulation or amended existing paragraphs of the Regulation: paragraph 5700(c.3) was added by SOR/99-387, s. 1, applicable to the 1997 and subsequent tax years; paragraph 5700(w) was added by SOR/2001-4, applicable to the 1999 and subsequent tax years; paragraph 5700(w) was amended by SOR/2007-212, s. 3(3), applicable to the 2004 and subsequent tax years; paragraph 5700(i) was amended by SOR/2007-212, s. 3(1), applicable to expenses incurred for property acquired after February 22, 2005; paragraph 5700(l.1) was added by SOR/2007-212, s. 3(2), applicable to the 2005 and subsequent tax years; paragraphs 5700(x), (y), and (z) were added by SOR/2007-212, s. 3(4), applicable to the 2005 and subsequent tax years; paragraphs 5700(z.1), (z.2), (z.3), and (z.4) were added by 2009, c. 2, s. 109(1), applicable to the 2008 and subsequent tax years; and paragraph 5700(s.1) was added by 2012, c. 19, s. 18(1), applicable to expenses incurred after 2011. ...

Canadian resource property is defined in subsection 66(15) as any property of the taxpayer that is: (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada; (b) any right, licence or privilege to: (i) store underground petroleum, natural gas or related hydrocarbons in Canada; or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada; (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends upon its petroleum or natural gas content (but not including any depreciable property used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom); (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada; (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada; (f) any real property in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property used or to be used in connection with the extraction or removal of minerals therefrom); or (g) any right to or interest in any property described in any of (a) to (f) above, other than such a right or interest that the taxpayer has by virtue of being a beneficiary of a trust. ...

You may hear a beep and experience a normal connection delay. Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ... You may hear a beep and experience a normal connection delay. Mailing address You may write to: International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Fax 613-952-3845 Index Active business income – Schedule 7 Amalgamated corporations Final tax year before amalgamation First tax year – Schedule 24 Appeals Associated corporations – Schedules 23 and 49 Authorizing representatives and employees Available-for-use rule Balance-due day Bar Code (2D) Base amount of Part I tax Books and records Business limit – Schedule 23 Business number Canadian film or video production tax credit – Form T1131 Capital cost allowance (CCA) – Schedule 8 Capital gains refund (federal and provincial or territorial) – Schedule 18 CCA rates and classes Charitable donations – Schedule 2 Control Acquisition of Definition Losses and changes in control Credit unions Additional deduction Allocation in proportion to borrowing – Schedule 17 Cumulative eligible capital deduction – Schedule 10 Deferred income plans – Schedule 15 Direct deposit – Form RC366 Dispositions of capital property – Schedule 6 Dividends – Schedule 3 Paid Received Refund Subject to Part IV tax Earned depletion base – Schedule 12 Election not to be associated – Schedule 28 Eligible dividend General Rate Income Pool (GRIP) Low Rate Income Pool (LRIP) Election to not be a CCPC Excessive dividend designations Exemption from tax under section 149 Federal qualifying environmental trust tax credit Federal qualifying environmental trust tax credit refund Federal tax abatement Filing requirements Acceptable formats Filing deadlines Where to file Who has to file Film or video production services tax credit refund Final return (dissolution) Foreign Affiliates (investment in) – Form T1134, Schedule 25 Business income tax credit – Schedule 21 Non-business income tax credit – Schedule 21 Property Tax deductions, addition to taxable income Functional currency General Index of Financial Information (GIFI) Gifts, Ecological – Schedule 2 Gifts of cultural property – Schedule 2 Gifts of medicine – Schedule 2 Inactive corporations Income exempt under paragraph 149(1)(t) Instalment due dates Instalment payments Internet business activities – Schedule 88 International Financial Reporting Standards (IFRS) Investment Corporation deduction Income – Schedule 7 Tax credit – Schedule 31 Tax credit recapture Tax credit refund Logging tax credit – Schedule 21 Losses Allowable business investment And changes in control Carry-back – Schedule 4 Continuity and application – Schedule 4 Farm Limited partnership Listed personal property Net capital Non-capital Restricted farm Mandatory Internet filing Mandatory electronic filing for tax preparers Manufacturing and processing profits deduction – Schedule 27 NAICS codes Net income (or loss) for income tax purposes – Schedule 1 New corporations – Schedule 24 Non-profit organizations Exempt from tax Information return – Form T1044 Non-resident Corporations Discretionary trust – Schedule 22 Non-arm's length transactions with non-resident persons – Form T106 Ownership – Schedule 19 Payments to – Schedule 29 Online services Part I tax Part II surtax – Schedule 46 Part III.1 Tax – Schedule 55 Part IV tax – Schedule 3 Part IV.1 tax – Schedule 43 Part VI tax – Schedules 38, 39, 42 Part VI.1 tax – Schedules 43, 45 Part XIII.1 tax – Schedule 92 Part VI.1 tax deduction Part XIV tax – Schedule 20 Partnerships Information slip T5013 Elimination of deferral of corporation income tax Patronage dividend deduction – Schedule 16 Payments to non-residents – Schedule 29 Payments to residents – Schedule 14 Penalties Permanent establishment Personal services business Provincial and territorial tax and credits British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Prince Edward Island Saskatchewan Yukon Provincial or territorial Dual income tax rates Foreign tax credits Jurisdiction Tax credits and rebates Tax payable – Schedule 5 Reassessments Reduced business limit Refundable dividend tax on hand Refundable portion of Part I tax Related corporations – Schedule 9 Reserves Capital gains Continuity – Schedule 13 Scientific research and experimental development expenditures – Form T661 Shareholder information – Schedule 50 Short return (T2) Small business deduction Specified investment business Specified partnership income or loss Tax rate (basic) Tax reduction General Tax shelter loss or deduction – Form T5004 Tax withheld at source Taxable income Addition for foreign tax deductions Calculation Used to calculate small business deduction Transactions Non-arm's length – Schedule 44 With shareholders, officers, or employees – Schedule 11 Wind-up of a subsidiary – Schedule 24 Previous page Table of contents Date modified: 2017-01-30 ...

The Department's position is that when determining whether an entity is a non-profit organization pursuant to subsection 123(1) the entity must meet all of the following conditions: it must be organized solely for non-profit purposes; it must in fact be operated solely for non-profit purposes; and no part of its income may be payable to, or otherwise made available for the personal benefit of, any member, except in connection with the promotion of amateur athletics in Canada. ... The Department's position is that when determining whether an entity is a non-profit organization pursuant to section 259 the entity must meet all of the following conditions under subsection 123(1): it must be organized solely for non-profit purposes; it must in fact be operated solely for non-profit purposes; and no part of its income may be payable to, or otherwise made available for the personal benefit of, any member, except in connection with the promotion of amateur athletics in Canada. ...

This suggests that fraudulently filling out an income tax form is viewed as the more serious of the tax-cheating behaviours, and that many do not make the connection between that and the contributing actions of working or selling things for cash and not declaring it. Communications messaging might help Canadians make that connection. The above notwithstanding, what is more important than the exact levels of agreement for the various indicators that get at tax cheating, is the types of groups or segments that exist among taxpayers, and the relative proportions they represent among the population. ...

In connection with this, the most widely given reason for late filing was avoidance of having to deal with lack of money to make the tax payment. ... Indeed, quite a few participants appeared to find the description of the interest and penalty more scary than the actual interest or penalty they were charged in connection with their own late payments. ...

To show that an activity can reasonably be expected to provide the necessary public benefit, substantive evidence of a causal connection is needed. ... Substantive evidence of a causal connection between the activity and the delivery of the charitable benefit is needed. ...

Instead, it is the nature of the business, and whether it has some direct connection to a charity's purpose, that determines whether it is a related business. 13 21. Four forms of connection or linkage have been identified. A business will be considered linked to a charity's purpose if it fits within one of the following categories: (i) A usual and necessary concomitant of charitable programs 22. ...

If amounts are transferred to a DB provision for the purpose of providing a member with benefits in connection with a past service event after 1989, such increase in benefits would generally result in a PSPA. ... The amounts transferred must be used solely to fund benefits in respect of the member. 4.3 147.3(3) – Transfer – defined benefit to defined benefit Any amounts held in connection with a DB provision, including surplus, may be transferred from a DB provision to another DB provision. ...

The following costs (in millions of dollars) are incurred as of July 1, 2010: Land $2.0 Costs associated with the acquisition and maintenance of the land prior to construction 0.4 Construction materials used and services performed 4.0 Architects' fees, plans and drawings for the complex 1.0 Legal and accounting costs relating to the construction of the complex 0.2 Total costs as of July 1, 2010 $7.6 M The total expected cost (in millions of dollars) to construct the residential complex, including the land, as of July 1, 2010 is $15 million dollars, which consists of the following costs: Land $2.0 Costs associated with the acquisition and maintenance of the land prior to construction 0.4 Construction materials and services 11.0 Architects' fees and plans and drawings for the complex 1.0 Landscaping costs, cost of parking lot, utility connection costs 0.3 Legal and accounting costs relating to the construction of the complex 0.3 Total costs $15.0 M The total expected cost includes an additional $0.5 million for construction materials as a result of increased costs incurred as of July 1, 2010 and expected additional costs, as of July 1, 2010, for materials required to complete the construction. ... Generally, these charges limit the amount that existing residents have to pay to subsidize the infrastructure required for new residents); cost of representations made to government authorities for the purpose of obtaining land development permits, building permits and licences; site investigation costs (amounts paid for investigating the suitability of a site, such as the costs of soil tests, zoning investigations, environmental studies, surveying and financial feasibility studies); costs of clearing and levelling the surface of the land (including the demolition of existing structures) upon which the complex will be built; blasting and excavation costs necessary to prepare for the construction or renovation of the complex; grading, fill, retaining walls, gabion slopes, earth removal, clearing and grubbing; architect's and engineering fees related to the construction of the complex; construction and inspection fees; builder's all-risk insurance; legal and accounting fees relating to the construction of the complex; clean-up costs; construction materials and construction services; component parts such as electric wiring, plumbing, sprinkler systems, air conditioning equipment, heating equipment, lighting fixtures, elevators, storm doors and windows, automatic stokers, sump pumps and fire alarm systems; footings, foundations and other base support below ground level; landscaping costs; costs of parking lots, garages, sewers, water mains, exterior lighting, sidewalks, utility connection costs, fences, swimming pools and other recreational facilities on the land to the extent that they form part of the residential complex; operating expenses associated with the construction or substantial renovation of a specific residential complex (or if the expense cannot be identified with a specific complex, then those costs that are allocated to the complex in a fair and reasonable manner). ...