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Current CRA website
2024 Accessibility Progress Report for the Canada Revenue Agency
As well, we have developed training material and guides in connection with these tools, to ensure users know how to best use them to enhance accessibility. ...
Current CRA website
Summary of the Corporate Business Plan 2025–26 with perspectives to 2027–28
These may be corporations or trusts that have a close connection with an individual (for instance, an individual who owns a corporation). ...
Current CRA website
Guidance on the income tax measures to support journalism
The provincial tax credit is equal to 35% of the salary or wages, subject to a salary cap of $75,000 per employee, for each eligible newsroom employee, in connection with the qualifying labour expenditure. ...
Old website (cra-arc.gc.ca)
T3 Trust Guide - 2016
You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...
Scraped CRA Website
T3 Trust Guide - 2016
You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...
Current CRA website
Income Tax Audit Manual
Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...
Current CRA website
Income Tax Audit Manual
Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...
Old website (cra-arc.gc.ca)
General Application for GST/HST Rebates
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. ...
Old website (cra-arc.gc.ca)
Canada Revenue Agency 2015-16 Departmental Performance Report
The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...
Current CRA website
General Application for GST/HST Rebates
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. ...