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Current CRA website

GST/HST and Investment Limited Partnerships

As an investment plan under the proposed amendments, an ILP would be able to make these elections jointly with the manager of the ILP, with both parties being jointly and severally liable for any tax amounts assessed in connection with the election and any related obligations. ...
Current CRA website

Retirement Compensation Arrangements Guide

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

Completing Form T3010 Registered Charity Information Return

Debts incurred in connection with the buying and selling of investments includes debts such as brokerage fees and other incidental amounts related to the buying or selling of investments. ...
Current CRA website

Fundraising by registered charities

Linked means that the business has a direct connection to a charity's purpose in one of the four ways described in Policy statement CPS-019, What is a related business? ...
Current CRA website

Completing Form T3010 Registered Charity Information Return

Debts incurred in connection with the buying and selling of investments includes debts such as brokerage fees and other incidental amounts related to the buying or selling of investments. ...
Current CRA website

Promotion of health and charitable registration

There must be a clear and material connection between the activity and the religion’s key attributes to constitute advancement in the charitable sense. ...
Current CRA website

Administrative Penalties Under the Excise Act, 2001

Note: This penalty does not apply to an individual who, in connection with their personal use of it, gives possession of bulk wine lawfully produced by an individual for their personal use. ...
Current CRA website

International Transfer Pricing: Advance Pricing Arrangements (APAs)

The confidentiality provisions of the Act limit the CRA’s rights and powers to use and disclose information submitted in connection with an APA request or submission. ...
Current CRA website

Tax Gap for Federal Excise Duty on Cigarettes

This charge varies depending on the destination, the type of connection or stopover, and whether the GST/HST is applied or not to the rate. ...
Current CRA website

Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02

An endeavour of a person is defined in subsection 141.01(1) to mean a business of a person, an adventure or concern in the nature of trade of a person, or the making of a 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. ...

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