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For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...

Payroll – A to Z index Atopics for businesses Btopics for businesses Ctopics for businesses Dtopics for businesses Etopics for businesses Ftopics for businesses Gtopics for businesses Htopics for businesses Itopics for businesses Jtopics for businesses Ktopics for businesses Ltopics for businesses Mtopics for businesses Ntopics for businesses Otopics for businesses Ptopics for businesses Qtopics for businesses Rtopics for businesses Stopics for businesses Ttopics for businesses Utopics for businesses Vtopics for businesses Wtopics for businesses Xtopics for businesses Ytopics for businesses Ztopics for businesses A Abating a disaster, person who participates in Accelerated remitter Account, closing Account number, registration Accrued vacation Adding: Payroll program account to your business number (BN) T4 slips T4A slips Adjustments: T4 slips T4A slips Administrators Administrators for settling estates, office Advances, earnings Advances for travel expenses Allowable expenses for employees Agriculture: Employment in Seasonal workers program Workers engaged in Allowances Amalgamation Amending: Deducting Remitting Slips online T4 slips T4A slips Amounts for services AMWA, Average monthly withholding amount Annuities Apartment, rent-free or low-rent Appointed or elected officials Appeals Assistance, disaster relief ATM (automated teller machine), payroll remittances Authorized representatives Automated teller machine (ATM) payment Automobile: Allowance rates Allowances Fixed-rate calculation Benefits Benefits Online Calculator Optional calculation Average monthly withholding amount (AMWA) Awards: Awards and gifts B Babysitter Bank machine (ATM), payment Bankruptcy and receivership Barbers and hairdressers Benefits and allowances Benefits and allowances chart Benefits in prescribed zone: Board, lodging, and transportation at a special work site Housing and travel assistance benefits Benefits under the Employment Insurance Act Board or committee member fees Board and lodging: At remote work locations At special work site Board and lodging Paid to players on sports teams Members of recreation programs Bonuses Books and records Boots, safety Bursaries Business number (BN) Business status C Cab drivers Calculating payroll deductions Calculation, fixed-rate (automobile, taxable benefits) Calculation methods: CPP EI Income tax Multiple pay periods or year-end verification Starting and stopping CPP deductions Canada Pension Plan (CPP): Act (law) Administration of the Contributions CPP and EI explained Foreign employees and employers General information Overpayment Rates Rulings Self-employed Canada's social security agreements with other countries Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under Cancelling: T4 slips T4A slips Car allowance Caregiver: General information Room and board Cash benefits Casual employment for a purpose other than your usual trade or business Cash-out rights (security/stock options) Cellular phone service (Taxable benefits) Changing business status Charitable donation deduction- Securities Chart, benefits and allowances Chart, special payments Chiefs of Indian bands, office Child care expenses (Taxable benefits) Circus or carnival, employment in Circus, person who performs services at or in connection with a Claim codes, Form TD1 Clergy: Clergy residence deduction Clergy travel allowance Closing accounts Clothing allowance Clubs (recreational) Collections – Tax programs and other government programs Comfort letters Commissions: Earned on personal purchases Employees Paid at irregular intervals Self-employed Common-law partner or spouse, employment of Compassionate care benefits Completing: Record of Employment (ROE) T4 slips T4 Summary T4A slips T4A Summary TD1 Construction: Construction industry (T5018) Construction, workers engaged in Contract Payment Reporting System (CPRS) GST/HST and the construction industry Information for payers – Completing the T5018 Contribution rates: CPP EI Contributions: RRSP TFSA Corporate employee with more than 40% of the corporation's voting shares Correcting an error: Calculating Remitting Repayment of salary or wages by an employee Salary paid in error T4 slips T4A slips Counselling fees and services: Financial Health CPP: Basic exemption chart Coverage and adjustments for trans-border employees CPP and EI explained For self-employed Overpayment Prorate the maximum contribution Recovering CPP contributions CNESST, Commission des normes, de l'équité, de la santé et de la sécurité du travail D Dates (Important) Death of an employee: Death benefits Monies earned by the employee before death Payments made after death Decreasing tax deductions Deduction: Clergy residence Formula for computers Payroll Deductions Online Calculator Stock/security options Tables Deemed trust Deficiencies CPP/EI Deferral, salary Deferring stock/security option benefit Dental plan premiums Determining: Claim code number Employee's province of employment Number of insurable hours for record of employment (ROE) Director's: Fees Liability Disability Benefit for employees Disaster relief, financial assistance Discounts on merchandise and commissions from personal purchases Discounts to employees Drivers of taxis, limousines and other passenger carrying vehicles Driving to and from the job Due dates: Holidays and due dates Remittances T4 information return T4A information return Dues: Club Professional membership Recreational fitness club membership Duplicate slips: T4 T4A E Earnings (Insurable) Education related benefits: Allowance for child Bursaries Scholarships Tuition fees EI: Cash and non-cash benefits EI and CPP explained Overpayment Premium rates Premium rebate Premium reduction Recovering EI premiums Elected or appointed officials Election worker, employment by a government body Electronic: Filing methods (returns) Payments Services Emergency volunteers Employee: Allowable expenses Determination of employee's province of employment Disability-related benefits Discounts Gifts, awards and social events Hiring Indian Leaving Loans Non-resident Paid by commission Profit-sharing plan (EPSP) Receives a CPP or QPP retirement pension Social insurance number Stock purchase plan Temporary-help service firms With power saws, tree trimmer Working outside Canada Employer: Contributions to RRSP Penalties Responsibilities Restructuring or succession of employers, CPP and EI information for Employment: in an exchange of work or services of a person that you maintain if no cash remuneration is paid of your child outside Canada outside Canada, CPP and EI information for Employment-related training Employment and placement agency workers Employment Insurance (EI): Act (law) Administration of the Act EI and CPP explained General information Premium rebate Rates Employment in a country where a social security agreement: has been signed with Canada has not been signed with Canada Employment in Canada: by a foreign government by an international organization of a non-resident person under an exchange program Employment when premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States Employment under: Job creation partnerships Self-employment assistance Entertainment activity, employment in Errors and adjustments Establishing insurable hours for Record of Employment (ROE) purposes Estheticians Events and seminars Executor: Fees Office Payer of other amount Exercising stock/securities options Exhibition, employment in Expense allowance: municipal officer Exposition, employment in Extra duty or special pay for police officers F Failure to: Deduct Remit Fair, employment in Fair, person who performs services at or in connection with a Fairness provisions (now called Taxpayer Relief Provisions) Federal TD1 form Fees: Administrators Board or committee members Directors Executors Liquidators Management Filing: T4 information return T4A Information Return Financial: Assistance, disaster relief Assistance payments to employees Counselling Income tax preparation Interest-free or low-interest loans Registered retirement savings plans (RRSP) Security options Tax-Free Savings Account (TFSA) Firefighter – volunteer First remittance Fishers Fishers and Employment Insurance Fishing, workers engaged in Fitness club Fixed-rate calculation (automobile, taxable benefits) Flat rate allowance for automobiles and motor vehicles Foreign employment Forestry, employment in Furlough G Garnishment of employee's wages Global Affairs Canada Government contract payment reporting Gratuities Group disability benefits Group term life insurance policies- employer-paid premiums GST/HST, remitting on employee benefits H Hairdressers Health clubs Health related benefits: Counselling services Disability-related employment benefits Group term life insurance policies- Employer-paid premiums Medical expenses Medical travel assistance paid in a prescribed zone Premiums under a private health services plan Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans Wage-loss replacement plans or income maintenance plans Hiring: a family member or related person a nanny your first employee Holidays and due dates Home: Purchase loan Relocation loan Relocation loan deduction Honorariums (subject to CPP) Horticulture, employment in Horticulture, workers engaged in Hospital care Housing: Assistance benefits paid in a prescribed zone Loss Rent-free and low-rent ESDC approved project HST/GST, remitting on employee benefits Hunting, employment in I Identity theft Important dates: Business Payroll Incentive payments Income maintenance plans Income tax Income Tax Act (law) Income tax preparation Increasing tax deductions Indian Band councillors, office Indian employees Indians, (completing the T4) Input tax credits (ITC's), GST/HST, taxable benefits Insurable: Earnings Hours for record of employment purposes (ROE) Premiums expenses Interest, penalties Interest rates, prescribed Interest-free loans Internet service at home (taxable benefits) J No topics for the letter "J" K Keeping records L Labour-sponsored funds tax credit Late remitting penalty Legal entity status changes Letter of authority Liability, director's Life events for employees Life income fund Life insurance premiums: employer-paid Limousine drivers Liquidators: Fees Office Loans: Home-purchase loans Home-relocation loan deduction, calculating Home-relocation loans Interest-free or low-interest loans Received because of employment Received because of shareholdings To employees or shareholders Lodging and board Lodging an board allowances paid to players on sports teams or members of recreation programs Logging, employment in Lost-time pay, union Lost or missing remittance form Low-rent housing Lumbering, employment in Lump-sum payments, withholding rates M Maid, employment of Maintaining records Major shareholder Making deductions Making your payment Management fees Mandatory SIN Manual calculation methods: CPP EI Income tax Maternity benefits Mayor, office Meals: Overtime Subsidized Medical: Care insurance Expenses Private health services plan premiums Provincial hospitalization, medical care insurance, and certain government of Canada plans Travel assistance Membership dues Methods for: Filing T4 information returns Filing T4A information returns Remitting deductions Missing or lost remittance forms Monies earned by the employee before death Motor vehicle allowances Motor vehicle benefits Moving expenses and relocation benefits Multiple payroll account, remitting Municipal officer, office Municipal officer's expense allowance Mutual fund trust options My Payment N Nanny: Board and lodging benefit Hiring New employee, hiring New employer seminars New remitter No employees No interest loan Non-cash benefits Non-resident: Director's fees Employees and/or workers Employees performing services in Canada Number of hours for record of employment (ROE) O Obligations and responsibilities Office: Administrator Chief of Indian Bands Executors Mayor School commissioners Online: Amendments to slips Business registration Calculator for automobile benefits Internet filing My Payment Opening a payroll program account Operating expenses (automobile, taxable benefits): Calculating operating expenses Fixed-rate calculation Reimbursement Operators of taxis and limousines Options- Security and stock: Cash-out rights (security/stock options) Charitable donation Share deduction Share, security, mutual fund trust Overpayments: CPP, Canada pension plan EI, Employment insurance Salary Overtime meal allowance (taxable benefits) Overtime pay P Parade, employment in Parental care benefits Parental insurance plan, Quebec (QPIP) Parking Patronage payments Payers Payments: ATM Contract reporting Electronic Error: to an employee to CRA My Payment Voucher PD7A Voucher PD7A-RB Voucher PD7A-TM Pay in lieu of termination notice Payments under Canadian Forces Members and Veterans Re-establishment and Compensation Act Payments made after death Payroll advances or earnings advances Payroll program account, opening a Payroll deductions online calculator (PDOC) Payroll seminars PD7A PD7A-RB PD7A-TM Penalties Pension adjustment, recalculating Pension or superannuation Pensionable and Insurable Earnings Review (PIER): CPP QPIP- EI deficiencies QPP Personal tax credit return for employees (TD1) Personal use of automobile or motor vehicle Phishing PIER- Canada Pension Plan (CPP) PIER- Employment Insurance (EI) Placement and employment agency workers Police officers, Special or extra duty pay Poverty, vow of Power saws and tree trimmers Premiums: Under a private health services plan Under a provincial hospitalization plan Under provincial hospitalization, medical care insurance, and certain government of Canada plans Prescribed plans or arrangements Prorate the maximum contribution to CPP Profit sharing plan Premiums under a private health services plan Premiums under a provincial hospitalization plan Prescribed: Interest rates Plans or arrangements Zones Private health plan premiums Professional membership dues Proposal in bankruptcy Province of employment Q QPP, Quebec Pension Plan Quebec Parental Insurance Plan (QPIP): Employers who have employees working in Quebec Highlights of federal reporting requirements Insurable amounts Pensionable and Insurable Earnings Review (PIER)- EI deficiencies Rates What is the Quebec Parental Insurance Plan? ...

The definition also includes the making of a supply (other than an exempt 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. ... Accordingly, the person will not be eligible to claim ITCs for the tax paid or payable in respect of property or services acquired in connection with the acquisition or termination of the non-commercial business activity. ... Since the corporation has acquired the supplies to provide financial services in connection with its commercial activities, the property or services are deemed to be acquired for consumption, use or supply in the course of the corporation’s commercial activities. ...

G) Personal information transmission The personal information is used in system that has connections to at least one other system. ...

The second condition is that the equity not be held by any person or partnership other than: a real estate investment trust; a taxable Canadian corporation; a SIFT trust or a SIFT partnership (ignoring the transitional rules that otherwise suspend for a period the definitions "SIFT trust" and "SIFT partnership"); a person or partnership that does not have, in connection with the holding of a security of the entity, property the value of which is determined, all or in part, by reference to a security that is listed or traded on a stock exchange or other public market; another excluded subsidiary entity for the tax year, or any combination of these qualifying interest holders. ...

Note: Under the Insurable Earnings and Collection of Premiums Regulations, the owner or operator of a barbering or hairdressing establishment is considered to be the employer of the individual whose employment in connection with the establishment is included in insurable employment under the Employment Insurance Regulations. ...

Very few mention the CRA in an unprompted manner in connection with charity registration. ...

Registered Plans Directorate technical manual 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers 6.2 8303(7) – Deemed Payment 6.3 8303(10) – Benefits in Respect of Foreign Service 6.4 8308(7) – Loaned Employees 6.5 8409(1) and (2) – Annual Information Returns 6 8303, 8308 & 8409 – Pension Adjustments & Annual Information Returns 6.1 8303(6) – Qualifying Transfers Subsection 8303(6) of the Regulations defines for the purposes of the description of C in the formula in subsection 8303(3) (basic PSPA calculation), the description of D in the formula in subsection 8304(5) (modified PSPA calculation) and the description of B in the formula in subsection 8304(10) (IPP PSPA calculation), the amount of an individual’s qualifying transfer made in connection with a past service event. ...

"Related convention supplies" means most property or services acquired, imported or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ...

Filing due date Generally, your income tax return must be filed on or before: April 30 of the year after the tax year; or if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter), the return must be filed on or before June 15 of the year after the tax year. ...