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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. ...
Current CRA website
Income Tax Audit Manual
For more information, go to 10.8.11, Requirement to keep specific records and books of account, under Inadequate books and records. 10.2.2 Legislative authorization to inspect, audit, or examine books and records In connection with an audit, subsection 231.1(1) provides the legislative authorization for CRA auditors to: inspect, audit, or examine the books and records of a taxpayer; inspect, audit, or examine the books and records of any other person that relates or may relate to the information that should be in the books and records of a taxpayer; examine inventory of a taxpayer; enter into a premise or place where the business is carried on (except a dwelling-house; see below); enter into a premise or place where the inventory is kept (except a dwelling-house; see below); enter into a premise or place where anything is done in connection with any business or any books or records that are kept or should be kept by the taxpayer; require the owner or manager of the property or business to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; require the owner or manager of the property or business to answer all proper questions related to the administration or enforcement of the ITA; require the owner or manager to attend at the premises or place with the auditor for the purpose of giving reasonable assistance or answering questions; require any person on the premises or place to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; and require any person on the premises or place to answer all proper questions asked by the auditor related to the administration or enforcement of the ITA. ... The accountants may be asked for other information necessary to complete the audit, such as information in connection with an audit or review engagement and advice papers. ...
Current CRA website
Income Tax Audit Manual
For more information, go to 10.8.11, Requirement to keep specific records and books of account, under Inadequate books and records. 10.2.2 Legislative authorization to inspect, audit, or examine books and records In connection with an audit, subsection 231.1(1) provides the legislative authorization for CRA auditors to: inspect, audit, or examine the books and records of a taxpayer; inspect, audit, or examine the books and records of any other person that relates or may relate to the information that should be in the books and records of a taxpayer; examine inventory of a taxpayer; enter into a premise or place where the business is carried on (except a dwelling-house; see below); enter into a premise or place where the inventory is kept (except a dwelling-house; see below); enter into a premise or place where anything is done in connection with any business or any books or records that are kept or should be kept by the taxpayer; require the owner or manager of the property or business to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; require the owner or manager of the property or business to answer all proper questions related to the administration or enforcement of the ITA; require the owner or manager to attend at the premises or place with the auditor for the purpose of giving reasonable assistance or answering questions; require any person on the premises or place to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; and require any person on the premises or place to answer all proper questions asked by the auditor related to the administration or enforcement of the ITA. ... The accountants may be asked for other information necessary to complete the audit, such as information in connection with an audit or review engagement and advice papers. ...
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; and designed to be moved to a site for installation on a foundation and connection to service facilities, and to be occupied as a place of residence. ... Utility connections- water and sewer, natural gas, electricity, and other- includes labour. ...
Current CRA website
Capital Gains – 2019
However, this rule does not apply to shares issued in any of the following situations: as payment for other shares for dispositions of shares after June 17, 1987, as payment of a stock dividend in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ... Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...
Current CRA website
Information for non-residents and deemed residents of Canada
Self-employed persons- Under proposed legislation, if you were carrying on a business in 1995 (unless the expenditures of the business are primarily in connection with tax shelter investments), your 1995 income tax return is due on or before June 15, 1996. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Current CRA website
Financial statements
The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ... It also includes provisions for salary increases in connection with the collective agreements between the CRA and the Professional Institute of the Public Service of Canada (PIPSC) and PSAC that expired in December 2014 and October 2016 respectively. ...
Current CRA website
Employment Expenses 2024
Eligible expenses Eligible expenses include: rent paid for a house or apartment where you live electricity, heat, water or the utilities portion of your condominium fees home internet access fees maintenance (such as minor repairs, cleaning supplies, light bulbs or paint) supplies (such as stationery items, pens, folders, sticky notes, postage, toner or ink cartridge) employment use of a basic cell phone service plan long distance calls for employment purposes If you are a commission employee, you can also claim expenses that reasonably relate to earning commission income for the following: property taxes home insurance lease of items (such as a cell phone, computer, laptop, tablet or fax machine) Non-eligible expenses You cannot claim any of the following: capital cost allowance mortgage interest principal mortgage payments home internet connection fees or the portion of fees related to the lease of a modem/router capital expenses (including replacing windows or flooring, furnace) office equipment (including printer, fax machine, calculator, briefcase, laptop case, or bag) monthly basic rate for a landline telephone cell phone connection, or license fees purchase of items such as a cell phone, computer, laptop, tablet or fax machine. computer accessories (including monitor, mouse, keyboard headset, microphone, speakers, webcam or router) other electronics (such as television, smart speaker or voice assistant) furniture (including desk or chair) To claim your employment expenses, use Form T777, Statement of Employment Expenses, and Form T2200, Declaration of Conditions of Employment. ...
Current CRA website
GST/HST Information for Municipalities
Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all of the members are individuals 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. ... Supplies where a user or connection fee is charged by a person that is not a municipality or designated municipality 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. ...