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Request for loss carryback by a trust To request to carry back an unused loss of a trust to a previous trust tax year: 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 The trust would file Form T3-ADJ, T3 Adjustment Request for the prior year to reflect a late subsection 104(13.1) or (13.2) designation so as to amend the trust’s T3 Return The trust would issue amended T3 slips to the beneficiary for that prior year, reducing the income allocated The beneficiaries would file a Form T1-ADJ, T1 Adjustment Request to reflect the revised T3 slip and to amend their T1 Return For more details on how to request a loss carryback by a trust to a previous trust tax year, refer to Chapter 2 of the T4013 T3 Trust Guide. ...

Thane Sherrington (B.A) Antigonish, Nova Scotia Appointed in November 2022 for 3 years Member, Human Resources Committee Member, Technology and Security Committee Nominated by the Province of Nova Scotia, Thane Sherrington is the Vice President of Computer Connection Ltd., specializing in technology and computer science. ...

Learn more: GST/HST Technical Information Bulletin B-104, Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia If you are, or were, a large business, and the benefits relate to a motor vehicle that was subject to the RITC for the provincial part of the HST paid or payable on that vehicle you are considered to have collected, for 2022, the GST/HST as a percentage of the value of the benefits as follows: 4/104, if the recapture rate was 100% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable on that motor vehicle 6/106, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 6.5/106.5, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 8/108, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 9/109, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 10/110, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 11.5/111.5, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 12/112, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 14/114, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle GST/HST rates on automobile operating expenses benefits GST/HST rates on automobile operating expenses Location GST/HST considered to be collected On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 3% 3% 3% Nova Scotia, including offshore area 10% New 10.25% New 11% New Brunswick 11% 11% 11% Newfoundland and Labrador 11% 11% 11% Ontario, small business 9% 9% 9% Ontario, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Prince Edward Island, small business 11% 11% 11% Prince Edward Island, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits GST/HST rates on reimbursements made by employees or their relatives, do not use these rates for automobile standby charge or operating expenses) GST/HST rates on reimbursements other than standby charge or operating expense of an automobile Location GST/HST considered to be collected (a percentage of the reimbursement) On or after January 1, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 5/105 5/105 Nova Scotia, including offshore area 14/114 New 15/115 New Brunswick 15/115 15/115 Newfoundland and Labrador 15/115 15/115 Ontario 13/113 13/113 Prince Edward Island 15/115 15/115 Calculate the GST/HST to remit You need to calculate based on the following type of benefit: Calculate the GST/HST on automobile standby charge and operating expenses Use the following to calculate the GST/HST on the automobile benefit: Standby charge benefit Amount of the standby charge benefit plus Amount of the standby charge reimbursement plus Amount of the payment to third party for personal use equals Total amount of the standby charge multiply by GST/HST tax fraction equals Amount of GST/HST on the standby charge benefit Operating expense benefit Amount of the operating expense benefit plus Amount of the operating expense reimbursement equals Total amount of the operating expense benefit multiply by GST/HST prescribed % equals Amount of GST/HST on the operating expense benefit Total amount to remit Amount of GST/HST on the standby charge benefit plus Amount of GST/HST on the operating expense benefit equals Amount of GST/HST to remit on the automobile benefit on the GST/HST return using line 103 (or line 105 if filed electronically) Calculation example In 2022, Matthew was required to use the automobile in connection with his employment in Ontario. ...

A plan is considered a PHSP where all of the following conditions are met: All of the expenses covered under the plan are: Medical and hospital expenses (medical expenses) Expenses incurred in connection with a medical expense and within a reasonable time period following the medical expenses (connected expenses) Combination of medical expenses and connected expenses Example- Connected expenses The employee group medical insurance plan for Company ABC covers the cost of transporting an employee and their vehicle home if that employee becomes ill while out of Canada. ...

Exclusively, for the purposes of related convention supplies, means property or services used all or substantially all (90% or more) in connection with a convention. ... Related convention supplies are property or services bought exclusively for consumption, use, or supply in connection with a convention. ... After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay Excise and GST/HST News As a GST/HST registrant, you may want to review the quarterly issues of the Excise and GST/HST News, which discuss different issues that concern GST/HST registrants, including new online services. ...

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ... You may hear a beep and experience a normal connection delay. Direct deposit Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. ...

An address of the recipient obtained by a supplier is only relevant for purposes of General Rule 2 (and General Rule 3) if it is obtained in the ordinary course of the supplier's business practices in connection with the supply. ... An address of the recipient obtained by a supplier in the ordinary course of business could therefore include any of the following: an address of the recipient from which the supplier is hired in connection with a supply pursuant to an agreement for the supply (the contracting address) an address of the recipient that the supplier deals with in connection with a supply a billing address of the recipient in connection with a supply 44. ... If the contracting address of the recipient is not obtained, the address most closely connected with the supply would be the address of the recipient that the supplier has the most contact with and that the supplier mostly uses in connection with the supply. ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ... After your call is accepted by an automated response, you may hear a beep and notice a normal connection delayThis service operates in Eastern Standard Time and is open Monday to Friday from 7:30 am to 8:00 pm Direct deposit Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. ...

In connection with this use, the purpose test will be met if the borrowed money replaces capital (contributed capital or accumulated profits) that was being used for eligible purposes that would have qualified for interest deductibility had the capital been borrowed money. 1.49 Contributed capital generally refers to funds provided by a corporation’s shareholders to commence, or otherwise further, the carrying on of its business. ... In connection with this use, the purpose test will be met if the borrowed money replaces accumulated profits of a corporation that have been retained and used for eligible purposes. ... The nature of the security provided in connection with borrowed money, or an amount payable for property acquired, has no impact on the tests for interest deductibility. ...

Please note that you may hear a beep and experience a normal connection delay). ... However, you have to include lump sum amounts that represent contributions you made to another RRSP during the 89 day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1; the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment, that you re contributed to this RRSP in the 89 day period just before your withdrawal, and for which you claim or will claim a deduction; an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out); or amounts you contributed as a repayment or cancellation payment to your RRSP under the Home Buyers’ Plan. ... However, you have to include lump sum amounts that represent contributions that your spouse or common law partner made to another RRSP during the 89 day period just before your spouse’s or common law partner’s withdrawal, and that he or she transferred to the RRSP indicated on line 5; the excess amount that your spouse or common law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common law partner re contributed to this RRSP in the 89 day period just before their withdrawal, and for which your spouse or common law partner claims or will claim a deduction; an amount you or your spouse or common law partner contributed to this RRSP that was refunded to you or your spouse or common law partner as an unused amount (if you or your spouse or common law partner have filled out); or amounts your spouse or common law partner contributed as a repayment or cancellation payment to their RRSP or PRPP or both under the Home Buyers’ Plan. ...