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Placement of a product among other taxable snack products in places where they are sold is also a relevant consideration. ...

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ...

Tax Credit T2SCH392 Manitoba Data Processing Investment Tax Credits T2SCH393 Manitoba Nutrient Management Tax Credit T2SCH394 Manitoba Rental Housing Construction Tax Credit T2SCH400 Saskatchewan Royalty Tax Rebate Calculation (Corporations) T2SCH401 Saskatchewan Manufacturing and Processing Tax Credit T2SCH402 Saskatchewan Manufacturing and Processing Investment Tax Credit T2SCH403 Saskatchewan Research and Development Tax Credit T2SCH404 Saskatchewan Manufacturing and Processing Profits Tax Reduction T2SCH410 Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit T2SCH411 Saskatchewan Corporation Tax Calculation T2SCH420 British Columbia Royalty and Deemed Income Rebate Calculation and Application (Corporations) T2SCH421 British Columbia Mining Exploration Tax Credit T2SCH424 British Columbia Two-Year Tax Holiday for New Small Businesses T2SCH426 British Columbia Manufacturing and Processing Tax Credit T2SCH427 British Columbia Corporation Tax Calculation T2SCH428 British Columbia Training Tax Credit T2SCH429 British Columbia Interactive Digital Media Tax Credit T2SCH430 British Columbia Shipbuilding and Ship Repair Industry Tax Credit T2SCH440 Yukon Manufacturing and Processing Profits Tax Credit T2SCH441 Yukon Mineral Exploration Tax Credit T2SCH442 Yukon Research and Development Tax Credit T2SCH443 Yukon Corporation Tax Calculation T2SCH444 Yukon Business Carbon Price Rebate T2SCH460 Northwest Territories Investment Tax Credit T2SCH461 Northwest Territories Corporation Tax Calculation T2SCH480 Nunavut Territory Investment Tax Credit T2SCH481 Nunavut Corporation Tax Calculation T2SCH490 Nunavut Business Training Tax Credit T2SCH500 Ontario Corporation Tax Calculation T2SCH501 Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction T2SCH502 Ontario Tax Credit for Manufacturing and Processing T2SCH504 Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties T2SCH506 Ontario Transitional Tax Debits and Credits T2SCH507 Ontario Transitional Tax Debits and Credits Calculation T2SCH508 Ontario Research and Development Tax Credit T2SCH510 Ontario Corporate Minimum Tax T2SCH511 Ontario Corporate Minimum Tax – Total Assets and Revenue for Associated Corporations T2SCH512 Ontario Special Additional Tax on Life Insurance Corporations (SAT) T2SCH513 Agreement Among Related Life Insurance Corporations (Ontario) T2SCH514 Ontario Capital Tax on Financial Institutions T2SCH515 Ontario Capital Tax on Other Than Financial Institutions T2SCH516 Capital Deduction Election of Associated Group for the Allocation of Net Deduction T2SCH517 Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions T2SCH524 Ontario Specialty Types T2SCH525 Ontario Political Contributions Tax Credit T2SCH546 Corporations Information Act Annual Return for Ontario Corporations T2SCH548 Corporations Information Act Annual Return for Foreign Business Corporations T2SCH550 Ontario Co-operative Education Tax Credit T2SCH552 Ontario Apprenticeship Training Tax Credit T2SCH554 Ontario Computer Animation and Special Effects Tax Credit T2SCH556 Ontario Film and Television Tax Credit T2SCH558 Ontario Production Services Tax Credit T2SCH560 Ontario Interactive Digital Media Tax Credit T2SCH562 Ontario Sound Recording Tax Credit T2SCH564 Ontario Book Publishing Tax Credit T2SCH566 Ontario Innovation Tax Credit T2SCH568 Ontario Business Research Institute Tax Credit T2SCH569 Ontario Business-Research Institute Tax Credit Contract Information T2WS1 Calculating estimated tax payable and tax credits for 2018 T2WS2 Calculating monthly instalment payments for 2018 T2WS3 Calculating quarterly instalment payments for 2018 Elections T123 Election on Disposition of Canadian Securities T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust T1296 Election, or Revocation of an Election, to Report in a Functional Currency T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation T2004 Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2022 Election in Respect of the Sale of Debts Receivable T2023 Election in Respect of Loans from Non-Residents T2027 Election to Deem Amount of Settlement of a Debt or Obligation T2034 Election to Establish Inventory Unit Prices for Animals T2054 Election for a Capital Dividend under Subsection 83(2) T2055 Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 Election for Disposition of Property Upon Cessation of Partnership T2063 Election In Respect of a Capital Gains Dividend Under Subsection 133(7.1) T2067 Election Not To Be A Public Corporation T2073 Election to be a Public Corporation T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer T2100 Joint Election in Respect of an Insurance Business Transferred by a Non-Resident Insurer T2101 Election for Gains on Shares of a Corporation Becoming Public T2107 Election for a Disposition of Shares in a Foreign Affiliate T2143 Election Not To Be a Restricted Financial Institution T217 Election, or Revocation of an Election, to use the Mark-to-Market Method Other forms RC59 Business Consent for Access by Telephone and Mail RC342 Request by an Insolvency Practitioner for a Waiver of the Requirement to file a T2 Corporation Income Tax Return (pursuant to subsection 220(2.1) of the Income Tax Act (ITA)) RC366 Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC431 Request for Re-appropriation of T2 Statute-barred Credits RC4649 Country-by-Country Report T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim T666 British Columbia Scientific Research and Experimental Development Tax Credit T1046 Designation of Resource Amount by an Original Owner T1131 Canadian Film or Video Production Tax Credit T1177 Film or Video Production Services Tax Credit T1178 General Index of Financial Information – Short T1196 British Columbia Film and Television Tax Credit T1197 British Columbia Production Services Tax Credit T1249 British Columbia Mining Exploration Tax Credit Partnership Schedule T1263 Third-party payments for scientific research and experimental development (SR&ED) T2047 Agreement in Respect of Unpaid Amounts T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 Other returns RC312 Reportable Transaction Information Return T183CORP Information Return for Corporations Filing Electronically T913 Part XI.2 Tax Return – Tax for the Disposition of Certain Properties T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T2016 Part XIII Tax Return – Tax on income from Canada of approved non-resident insurer T2096 Part XII.1 Return – Tax On Carved-Out Income T2140 Part V Tax Return – Tax on Non-Qualified Investments of a Registered Charity T2141 Part II.1 Tax Return – Tax on Corporate Distributions T2142 Part XII.3 Tax Return – Tax on Investment Income of Life Insurers Report a problem or mistake on this page Thank you for your help! ...

Please refer to the current issue of Information Circular 71-17 with respect to requests for competent authority consideration. 11. ...

. ¶1.13(c) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada ¶1.19 has been updated to confirm that post-doctoral fellows do not meet the requirements of the definition of the term qualifying student. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...

In order to make optimum use of limited resources, careful consideration is given to identifying those groups of taxpayers or organizations most in need of attention and selecting audit actions most likely to improve compliance. 12. ...

Transfer of title to and from the trustee Sections 268 and 269 of the Act provide that, where a person settles property on an inter vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act to be proceeds of the disposition of the property. ...

Adding products or services When an arrangement is amended to add products or services, the rate to be charged as GST/HST depends on the date when the consideration charged for the products or services is paid or becomes due. ...

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ...

Placement of a product among other taxable snack products in places where they are sold is also a relevant consideration. ...