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Scraped CRA Website
ARCHIVED - Income Tax - Technical News No. 34
Furthermore, if Profitco together with persons that act in concert or have some common connection with Profitco hold a majority of the voting shares of Lossco, Profitco and those persons could be considered to be a group of persons that has acquired de jure control of Lossco. ... The CRA is undertaking a review of the commitments Canada has made in connection with the Games with a view to advising the Department of Finance of any potential conflicts or concerns from a tax administration perspective. ...
Scraped CRA Website
For discussion purposes only - Draft GST/HST Memorandum 3.7, Natural Resources
The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... The agreement states that, while the services are being performed, the contractor agrees to pay all taxes, assessments, fees and charges levied or assessed on the contractor in connection with or incidental to the performance of the agreement. ...
Current CRA website
International Transfer Pricing: Advance Pricing Arrangements (APAs)
Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...
Scraped CRA Website
General Guide for Non-Residents - 2016 - Total income
If your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Scraped CRA Website
General Guide for Non-Residents - 2016 - Total income
If your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Current CRA website
Corporation Instalment Guide 2021
After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...
Current CRA website
International Transfer Pricing: Advance Pricing Arrangements (APAs)
Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...
Archived CRA website
ARCHIVED - Identification, income, and deductions
Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount for that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2014 : Total income
If your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Archived CRA website
ARCHIVED - Total income
If your spouse or common-law partner carried on a business in 2017 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2017 has to be filed on or before June 15, 2018. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...