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Scraped CRA Website
Chapter History
However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...
Current CRA website
Returns
Individual income tax (self-employment) If you or your spouse or common-law partner have self-employment income (other than from a business whose expenditures are primarily in connection with a tax shelter), your filing-due date is different from your payment due date: Filing-due date – File your income tax return by June 15. ...
Current CRA website
About CRA's mobile apps for individuals
These apps are designed to work within a web browser with an active internet connection. ...
Scraped CRA Website
General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2016
You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...
Current CRA website
Employee security options
Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...
Archived CRA website
ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2017
You may hear a beep and experience a normal connection delay. To find information on other subjects, see the Index. ...
Current CRA website
About CRA's mobile apps for individuals
These apps are designed to work within a web browser with an active internet connection. ...
GST/HST Ruling
4 December 2015 GST/HST Ruling 147956R - – […][Supply of services of instruction/training in the Program using Method A]
In order for the exemption to apply to such a case, it must be evident that there is a connection or relationship between the supply of instruction or tutoring in question, and the credit course(s) offered by a school authority. ...
GST/HST Ruling
14 February 2017 GST/HST Ruling 171013 - Registration for GST/HST purposes
This section exempts a supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, but not including a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service. ...
GST/HST Ruling
16 November 2017 GST/HST Ruling 183644 - – […] child care services
This exemption does not apply to a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service. ...