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The table below shows common income types that have special considerations for the Final Return and optional T1 returns. ... The table below shows common income types that have special considerations for the T3 Return. ...

GST/HST Memoranda Series (by chapters) On this page 1- GST information 2- Registration 3- Tax on supplies 4- Zero rated supplies 5- Exempt supplies 7- Returns and payments 8- Input tax credits: Eligible ITCs 9- ITCs: Taxable benefits, allowances and reimbursements 12- Adjustments 13- Rebates 14- Special provisions 15- Books and records 16- Assessment and penalties 17- Financial institutions 18- Governments 19- Real property 20- Education 21- Child and personal care services 25- Hospital authorities 27- Tourism 28- Transportation 31- Objections and appeals 1- GST information 1-4 Excise and GST/HST Rulings and Interpretations Service 2- Registration 2-1 Required registration 2-2 Small suppliers 2-3 Voluntary registration 2-4 Branches and divisions 2-5 Non-resident registration 2-6 Security requirements for non-residents 2-7 Cancellation of Registration 3- Tax on supplies 3-1 Liability for Tax 3-3 Place of Supply 3-3-1 Drop-Shipments 3-3-2 Place of Supply in a Province – Overview 3-3-3 Place of Supply in a Province – Tangible Personal Property 3-3-4 Place of Supply in a Province – Real Property 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property 3-4 Residence 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 3-6 Conversion of Foreign Currency 3-9 Early/Late Payments 4- Zero rated supplies 4-1 Drugs and Biologicals 4-2 Medical and Assistive Devices 4-3 Basic Groceries 4-4 Agriculture and Fishing 4-5-1 Exports- Determining Residence Status 4-5-2 Exports- Tangible Personal Property 4-5-3 Export- Services and Intangible Personal Property 5- Exempt supplies 5-3 Exempt Legal Services 7- Returns and payments 7-5 Electronic Filing and Remitting 8- Input tax credits: Eligible ITCs 8-1 General Eligibility Rules 8-2 General Restrictions and Limitations 8-3 Calculating Input Tax Credits 8-4 Documentary Requirements for Claiming Input Tax Credits 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 9- ITCs: Taxable benefits, allowances and reimbursements 9-1 Taxable Benefits (Other than Automobile Benefits) 9-2 Automobile Benefits 9-3 Allowances 9-4 Reimbursements 12- Adjustments 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 13- Rebates 13-2 Rebates- Legal Aid 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 13-5 Non-creditable Tax Charged 14- Special provisions 14-1 Direct Sellers 14-4 Sale of a Business or Part of a Business 14-5 Election for Nil Consideration 14-6 Trade Unions and Similar Employee Associations 14-7 Closely Related Corporations 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 14-9-1 Partnerships – Determining the Existence of a Partnership 15- Books and records 15-1 General Requirements for Books and Records (Revised June 2005) 15-2 Computerized Records (Revised June 2005) 16- Assessment and penalties 16-2 Penalties and Interest 16-3 Cancellation or Waiver of Penalties and Interest 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 16-4 Anti-avoidance Rules 16-5 Voluntary Disclosures Program 17- Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of- Listed Financial Institution 17-6-1 Definition of- Selected Listed Financial Institution 17-7 De Minimis Financial Institutions 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims 18- Governments 18-2 Provincial Governments 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 19- Real property 19-1 Real Property and the GST/HST 19-2 Residential Real Property 19-2-1 Residential Real Property- Sales 19-2-2 Residential Real Property- Rentals 19-2-3 Residential Real Property- Deemed Supplies 19-2-4 Residential Real Property- Special Issues 19-3 Real Property Rebates 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 19-3-1-1 Stated Price Net of Rebate 19-3-1-2 Stated Price Net of Rebate- GST at 5% 19-3-2 Rebate for Builder-Built Unit (Land Leased) 19-3-3 Rebate for Cooperative Housing 19-3-4 Rebate for Owner-Built Homes 19-3-5 Rebate to Owner of Land Leased for Residential Use 19-3-6 Rebate on Non-Registrant's Sale of Real Property 19-3-7 Real Property Rebates- Special Issues 19-3-8 New Housing Rebates and the HST 19-3-8-1 New Housing Rebates and HST at 13% 19-4-1 Commercial Real Property- Sales and Rentals 19-4-2 Commercial Real Property- Deemed Supplies 19-5 Land and Associated Real Property 20- Education 20-1 School Authorities – Elementary and Secondary Schools 20-2 Public Colleges 20-3 Universities 20-4 Vocational Schools and Courses 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 20-6 Tutoring and Equivalent Services 20-7 Second-language Instruction 20-8 Educational Services Made to a Non-resident 20-9 Election to Make Exempt Supplies of Educational Services Taxable 21- Child and personal care services 21-1 Child Care Services 21-2 Residential Care Services 21-3 Respite Care Services 25- Hospital authorities 25-2 Designation of Hospital Authorities 27- Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 28- Transportation 28-1 Ferries, Toll Roads and Toll Bridges 28-2 Freight Transportation Services 28-3 Passenger Transportation Services 31- Objections and appeals 31-0 GST/HST Memorandum 31, Objections and Appeals Page details Date modified: 2025-03-18 ...

If the rental is for less than one month, the supply may still be exempt if the consideration for the rental is $20 per day or less. ...

The CRA's review of late-filing penalties for information returns will take into consideration any unintended impacts brought to light during the initial year so as to improve fairness in future years. ...

The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ...

Board of Management committees To help the Board fulfil its governance responsibilities, committees have been established to undertake much of the detailed review of items brought before the Board for its consideration. ...

General business Service Committee Identify enhancements to existing CRA services and CRA operations Receive input on forms, publications, and programs early in the development cycle Source of continuous feedback on tax administration for CRA Compliance Committee Source of continuous feedback on the audit process Receive input on how to make it easier for taxpayers to comply Working together to address issues of national interest, such as the underground economy, aggressive tax planning, offshore activities, CPA Canada’s “privilege” request Tax Administration Committee Identify situations where administrative provisions may be considered to attain tax policy objectives Identify possible solutions to obtain tax policy objectives Specialty areas Scientific Research & Experimental Development (SRED) Committee Identify enhancements to existing SRED services and operations Receive input on SRED forms and publications early in the development cycle Commodity Tax Committee Identify enhancements to existing commodity tax services and operations Receive input on commodity tax forms, publications and programs early in the development cycle Source of continuous feedback on commodity tax administration for CRA Red Tape Reduction Committee Identify red tape burden for taxpayers and discuss solutions Source of continuous feedback on CRA’s red tape reduction deliverables Projects Training Committee Consideration of: Identify synergies related to training programs offered by both organizations Recognition of CRA experience for CPA Canada professional designation accreditation Addition of tax audit to university curriculums The Committees are expected to meet at least twice a year. ...

The Communications Strategy guides the SD communications of the CRA by outlining a public environmental analysis, strategic considerations, communication objectives, target audiences, key messages, communications approach, products, and activities; role and involvement; budget, and evaluation. ...

Several private foundations and other registered charities have substantial investment portfolios and often, the size of their portfolio as well as other considerations can justify their managing these portfolios in-house rather than through a broker. 2. ...

Once the organization qualifies for designation, the Minister of Canadian Heritage will inform the organization and forward the necessary documentation to the Canada Revenue Agency (CRA) for registration consideration. ...