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The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

Limit Audit involvement in connection with withholding requirements on payments effected by offsets to a notification to the Trust Examination Section that such an offset has been made. ...

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Do not file a T4 slip if: construction is your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities (file a T5018 return) you paid pensions, lump-sum payments, annuities, or other income, including amounts paid to a proprietor, or partner of an unincorporated business (file a T4A return) you paid fees (except for director fees), commissions, or other amounts to a non-resident for services rendered in Canada, other than employment situations (file a T4A‑NR return) you provide former employees or retirees with taxable group term life insurance benefits, you must report the benefit on a T4A slip so long as the amount reported is greater than $50 you paid a retiring allowance to a non-resident of Canada (file an NR4 return) you paid amounts from a retirement compensation arrangement (file a T4A‑RCA, Statement of Distributions from a Retirement Compensation Arrangement return) For more information on the T4A‑RCA return, go to T4A-RCA. ...

Donations made after March 18, 2019, no longer require that property be of national importance (that is, have a direct connection with Canada's cultural heritage) to qualify for the enhanced tax incentives for donations of cultural property. ...

Claim period of a person at any time means: where the person is at that time a registrant, the reporting period of the person that includes that time in any other case, the period that includes that time and consists of either of the following: the first and second fiscal quarters in a fiscal year of the person the third and fourth fiscal quarters in a fiscal year of the person 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. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

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. ...

Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...