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Old website (cra-arc.gc.ca)

GST/HST Information for Non-Profit Organizations

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. ...
Old website (cra-arc.gc.ca)

Employers' Guide – Filing the T4 Slip and Summary

Instead, see Guide RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada. you are an employer with construction as your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities. ...
Current CRA website

GST/HST Information for Non-Profit Organizations

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. ...
Current CRA website

Employers' Guide – Filing the T4 Slip and Summary

You are an employer with construction as your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities. ...
Current CRA website

Income Tax Audit Manual

Certain items are not included in gross revenue under subsection 402(5) of the Regulations: interest on bonds, debentures, or mortgages; dividends on shares of capital stock; and rentals or royalties from property that is not used in connection with the principal business operations of the corporation. ...
Current CRA website

Income Tax Audit Manual

This value is an amount equal to a prescribed amount for each kilometre for operating costs in connection with personal use and a reasonable standby charge. ...
Current CRA website

General Application for GST/HST Rebates

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 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. ...
Current CRA website

Serving Canadians Better – Consultation Summary Report

Long call centre wait times, delays in receiving responses to questions, and a lack of trained staff to interact with once a connection is made, were frequently mentioned as examples of not putting people first. ...
Current CRA website

International Tax Gap and Compliance Results for the Federal Personal Income Tax System

Related or Linked Entities Economic entities, such as corporations or trusts that have a close connection with an individual (for instance, an individual who owns a corporation). ...
Current CRA website

RC4087 Sustainable Development Strategy 2001 - 2004

In developing changes to our programs, we can use our vast network of stakeholder connections to consult on our opportunities to contribute, and help them contribute, to sustainable development. ...

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