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Scraped CRA Website

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return

Under proposed changes, for property acquired for use after March 21, 2016, that has not been used or acquired for use before March 22, 2016: EVCSs set up to supply more than 10 kilowatts of continuous power and certain electrical equipment used primarily in connection with such an EVCS will be eligible for inclusion in class 43.1. This class allows for a 30% declining balance CCA rate; EVCSs set up to supply at least 90 kilowatts of continuous power and certain electrical equipment used primarily in connection with such an EVCS will be eligible for inclusion in class 43.2. ...
Scraped CRA Website

Past Service Pension Adjustment Guide

Qualifying withdrawal – A qualifying withdrawal represents an amount a member has withdrawn from an RRSP, in order to have a PSPA certified, that meets the following conditions: the member has designated the amount on Form T1006, Designating an RRSP Withdrawal as a Qualifying Withdrawal; the member has withdrawn the amount from the RRSP during the year before the date on which the T1006 is filed, or in either of the two immediately preceding calendar years; the amount is not an RRSP commutation payment directly transferred to a registered retirement income fund, a permitted annuity, or another RRSP; the member has not designated the amount for any other PSPA certification; and the member has not deducted the amount in connection with the withdrawal of an excess contribution made to an RRSP under subsection 146(8.2) of the Income Tax Act, or in connection with an undeducted past service additional voluntary contribution under section 60.2 of the Income Tax Act. ...
Current CRA website

GST/HST Information for Municipalities

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. ... Also, supplies where a user or connection fee is charged to an owner or occupant of a property connected to a water distribution system are subject to the GST/HST unless the supplies are made on behalf of a municipality. ...
Current CRA website

Past Service Pension Adjustment Guide

Qualifying withdrawal (Retrait admissible) A qualifying withdrawal is an amount that a member withdraws from an RRSP to have a PSPA certified and that meets all of the following conditions: the member has designated the amount on Form T1006, Designating an RRSP, a PRPP or an SPP Withdrawal as a Qualifying Withdrawal the member has withdrawn the amount from the RRSP, PRPP or SPP during the year before the date on which the T1006 is filed, or in either of the two immediately preceding calendar years the amount is not an RRSP commutation payment directly transferred to a registered retirement income fund (RRIF), permitted annuity or another RRSP the member has not designated the amount for any other PSPA certification the member has not deducted the amount in connection with: the withdrawal of an excess contribution made to an RRSP, or in connection with an un-deducted past service additional voluntary contribution The only person who can make a qualifying withdrawal from a spousal RRSP is the annuitant (the person in whose name the plan was established). ...
Current CRA website

Non-creditable Tax Charged

In connection with this project, the charity purchases equipment in Newfoundland and Labrador in a claim period for $200,000, on which it pays $30,000 in HST ($200,000 × 15%). ... For example, on November 21, 2014, the federal government granted the 2015 Pan American and Parapan American Games Remission Order, which granted remission of certain customs duties and all or a portion of the GST/HST paid or payable on goods such as personal effects, goods for free distribution, display goods and equipment imported into Canada in connection with the games that were held in and around Toronto, Ontario, in 2015. 123. ...
Current CRA website

Income Tax Audit Manual

Is there a close connection between the expense and a business reason (buying a $250,000 thirty-foot yacht because you sell three waterfront properties a year might not be valid)? ... This value is an amount equal to a prescribed amount for each kilometre for operating costs in connection with personal use and a reasonable standby charge. ...
Current CRA website

General Index of Financial Information (GIFI)

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

GST/HST New Housing Rebate

Mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is: equipped with complete plumbing, electrical, and heating facilities designed to be moved to a site for installation on a foundation and connection to service facilities to be occupied as a place of residence A mobile home may include a modular home, but it does not include travel trailers, motor homes, camping trailers, or other vehicles or trailers designed and used for recreational purposes. ... Utility connections – water and sewer, natural gas, electricity, and other- includes labour. ...
Current CRA website

Standing Committee on Government Operations and Estimates (May 11, 2020)

Bilodeau, Acting Chief Information Officer of Canada: 150,000 connections to the system to secure VPN access. ... Bilodeau, could you give us an idea of remote network connections? Mr. ... However, the number of remote connections does not necessarily equate to the number of people who are at work. ...
Current CRA website

T3 Trust Guide – 2020

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ... All property held in connection with a PRPP is required to be held in trust by the administrator on behalf of the plan members. ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ...

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