Search - consideration

The team leader must ensure that the audit approach takes into consideration the nature of the business, the type of audit to be conducted, and the income of the relevant individuals. ... Documentation supports any significant time variances, as they may affect taxpayer relief considerations and help explain delays in completing the audit. ... The primary consideration must be whether there is any significant advantage. ...

The team leader must ensure that the audit approach takes into consideration the nature of the business, the type of audit to be conducted, and the income of the relevant individuals. ... Documentation supports any significant time variances, as they may affect taxpayer relief considerations and help explain delays in completing the audit. ... The primary consideration must be whether there is any significant advantage. ...

Reference Section 251 Form T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation Line 162 – This is a joint election form that can be used when the partnership has disposed of property to a corporation and has received as consideration shares of any class of the capital stock of the corporation. ... Advantage The advantage is generally the total value of all property, services, compensation, use or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ... Promoter A tax shelter promoter is any person who, in the course of a business, sells or issues (or promotes the sale, issuance or acquisition of) the tax shelter or acts as an agent or advisor in respect of such activities or accepts (whether as principal or agent) consideration for the tax shelter. ...

Gift – This is generally a voluntary transfer of property (including money) without valuable consideration. ... Electronic Filing by Tax Preparers A person or partnership is a tax preparer for a calendar year if, in the year, they accept consideration to prepare more than five returns of income of estates or trusts. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

References Section 54 IT‑170, Sale of Property- When Included in Income Computation IT‑448, Dispositions- Changes in Terms of Securities IT‑460, Dispositions- Absence of Consideration S3-F4-C1, General Discussion of Capital Cost Allowance Designation under paragraph 111(4)(e) Answer yes or no to the question on line 050, page 1 of Schedule 6. ... However, if the donee disposes of the security within 60 months, for consideration other than another non‑qualifying security of any person (this restriction on the type of consideration is applicable after March 21, 2011), or the security ceases to be a non‑qualifying security of the corporation within 60 months, the corporation will be treated as having made the gift at that later time. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A- B where A is the amount of the provincial part of HST paid in respect of the supply; and B is the total of all amounts, each of which is determined for a participating province by the formula C × D where C is zero, if the property or service is a specified item in respect of the participating province; and in any other case, the amount of tax that, would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply: at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or in any other case, at the tax rate for the particular participating province; and D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province. ... Qualifying prepared food and beverages- Ontario only Qualifying prepared food and beverages- Ontario only Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00 (not including HST), whether consumed on or off the premises where they are sold. ... Rebate amount on tax with respect to intangible personal property or services If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) and tax is payable under section 218.1 or subsection 220.08(1) in respect of a supply of tangible personal property or a service on the amount of consideration for that supply, use the following formula to determine the amount of the rebate you can claim: I- J where: I is the provincial part of the HST self-assessed under the applicable section referred to above; and J is the total of all amounts, each of which is determined for a participating province by the following formula: K × L where: K is the amount of tax that would have become payable under the applicable section at the particular time if the supply were acquired by the investment plan for consumption, use or supply exclusively in the participating province; and L is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province. ...

Important considerations for charities include the following: services should not be contracted out to non-charitable entities if they could be delivered as effectively and efficiently using the charity's own resources a charity should fully document procurement, negotiation, and approval of all contracts (see Keeping complete and detailed records relating to fundraising activities) details of purchasing and hiring practices and processes should be disclosed to the public (see Providing disclosures about fundraising costs, revenues, practices, and arrangements) 144. ... A.9 The CRA recognizes that revenues from a donor development drive may not be realized in the same fiscal period as expenditures related to that drive, and will take this into consideration when examining a charity’s activities. ... However, directors and trustees of charities are subject to special considerations in addition to those imposed by the Income Tax Act. ...

In 2015-2016, we developed a tactical plan, taking into consideration the recommendations of the Minister's Underground Economy Advisory Committee. ... Trust is the foundation of Canada's voluntary and self-reporting tax and benefit system and, to this end, the Agency strives to earn the trust of Canadians by incorporating integrity and security considerations into every aspect of our strategic decision-making and daily operations. ... Notwithstanding such considerations, we expect the CRA's paper holdings will diminish over time as take-up of our e-services increases and the use of paper documents diminishes. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A- B where: A is the amount of the provincial part of HST paid for the supply B is the total of all amounts, each of which is determined for a participating province by the formula: C × D where: C is one of the following: zero, if the property or service is a specified item in respect of the participating province in any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply: at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or in any other case, at the tax rate for the particular participating province D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province When to file the rebate application You have one year to file your application from the day that the tax became payable. ... Qualifying prepared food and beverages – Ontario only Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00, whether consumed on or off the premises where they are sold. ... Rebate amount on the provincial part of the HST under subsection 165(2) of the ETA If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under subsection 165(2) use the following formulas to determine the amount of the rebate you can claim for the supply of property or service in a participating province: A- B where: A is the provincial part of the HST B is the total of all amounts, each of which is determined for a participating province by the following formula: C × D where: C is the provincial part of HST that would have become payable under subsection 165(2) for the supply at the particular time if it were calculated at the tax rate for the participating province D is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax for tangible personal property If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under section 212.1 or 218.1 or subsection 220.06(1) for tangible personal property, use the following formula to determine the amount of the rebate you can claim: E- F where: E is the provincial part of the HST self-assessed under the applicable section or subsection referred to above F is the total of all amounts, each of which is determined for a participating province by the following formula: G × H where: G is the provincial part of the HST that would have become payable under the applicable section or subsection for the property at the particular time if that tax were calculated at the tax rate for the participating province H is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax for intangible personal property or services If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and tax is payable under section 218.1 or subsection 220.08(1) for a supply of intangible personal property or a service on the amount of consideration for that supply, use the following formula to determine the amount of the rebate you can claim: I- J where: I is the provincial part of the HST self-assessed under the applicable section or subsection referred to above J is the total of all amounts, each of which is determined for a participating province by the following formula: K × L where: K is the amount of tax that would have become payable under the applicable section or subsection at the particular time if the supply were acquired by the investment plan for consumption, use or supply exclusively in the participating province L is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province Rebate amount on tax payable under subsections 220.05(1) or 220.07(1) of the ETA If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan), and tax is payable under subsection 220.05(1) or 220.07(1) for bringing tangible personal property into a participating province, use the following formula to calculate your claim: M- N where: M is the provincial part of the HST self-assessed under the applicable subsection referred to above N is the total of all amounts, each of which is determined for a participating province by the following formula: O × P where: O is the provincial part of the HST that would have become payable under the applicable subsection for the bringing in of the property, if the property were brought into the participating province P is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province When to file the rebate application You have one year to file your application from the day that the tax became payable for the supply. ...

.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. 2012-12-07 NOTICE280 Section 172.1 Information Requirements 2013-01-09 NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity 2013-01-09 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax 2013-05-10 NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture 2014-02-06 NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies 2014-07-28 NOTICE286 Draft GST/HST Policy Statement- Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates 2014-10-31 NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts 2015-01-23 NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions 2015-04-02 NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax 2015-07-23 NOTICE290 Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections 2015-12-02 NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax 2015-12-10 NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers 2015-12-23 NOTICE293 Tla'amin Nation – Ratification of Final Agreement 2016-03-29 NOTICE294 Questions and Answers on Simplified Reporting of Specified Housing Supplies 2016-05-04 NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen 2016-05-19 NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters 2016-05-19 NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-06-29 NOTICE298 New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick 2016-06-29 NOTICE299 Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador 2016-06-29 NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement 2016-08-19 NOTICE301 Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services 2016-09-14 NOTICE302 Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island 2016-09-14 NOTICE303 Changes to the Closely-related Test 2016-11-22 NOTICE304 GST/HST Pension Plan Rules for Master Trusts 2017-04-28 NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone 2017-04-28 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2017-04-28 NOTICE89 First Nation Tax 1998-08-01 NOTICE91 Information Regarding "Brew on Premises" Operators 1999-05-13 NOTICE92A Kamloops First Nation Tax 1999-08-01 NOTICE92B Questions and Answers Westbank First Nation Tax (FNT) 1998-06-18 NOTICE96 First Nation Tax (FNT) 1999-09-09 P-006 Tax Credits in Relation to Supply of Fuel to Carriers 1995-01-01 P-008 Modifying the Length of Fiscal Months in a Quarter 1995-01-01 P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) 1999-01-04 P-015 Treatment of Bare Trusts Under the Excise Tax Act 1995-07-25 P-018R Limitation on ITC Eligibility where Person becomes a Registrant 2000-04-04 P-019R Eligibility for ITC on start-up costs- Eligible capital property 1999-08-04 P-021 Application of Subsection 149(3) 1995-01-01 P-024R Temporary Importation of Conveyances 1999-05-21 P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) 1999-01-04 P-034R2 Tax Status of Flying Time Pursuant to Section 8 of Part III of Schedule V to the ETA 1999-10-08 P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 1995-01-01 P-051R2 Carrying on business in Canada 2005-04-28 P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder 1995-01-01 P-053 Application of all or Substantially all to Residential Complexes 1995-01-01 P-060 Definition of Cost of Capital Property 1995-01-01 P-061 Extension of Transfer Payment Policy 1995-01-01 P-062 Distinction Between Lease, License and Similar Arrangements 1995-01-01 P-063 Output Based Method for Input Tax Credit Allocation 1995-01-01 P-067R A Conveyance or Cargo Container 1999-05-07 P-068 Definition of time periods created by election/revocation of election to change fiscal years 1995-01-01 P-069 Land Allowance for Residential Complexes 1995-07-25 P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale 1999-02-04 P-074 Taxable Status of Storage Charges 1995-01-01 P-077R2 Single and Multiple Supplies 2004-04-30 P-083 New Home Purchase Agreements in Alberta 1998-09-23 P-084R Forgiven Debts Considered Bad Debts 1999-03-08 P-085 Amounts Eligible for Section 256 GST New Housing Rebate 2000-06-14 P-090 Remote Work Site 1995-01-01 P-097R2 Expense allowances of elected municipal officers and school board members 2001-01-03 P-098R Golf Club Securities 2000-08-11 P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' 1995-01-01 P-100R Late Filing of Election for Simplified Accounting 1998-09-24 P-102 Seizures and Repossessions 1999-02-04 P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers 2011-02-23 P-105R Tax Status of a Natural Resource Lease Payment 1999-02-12 P-106 Administrative definition of a 'participant' in a joint venture 1995-07-25 P-108 Raising of Capital 1999-02-04 P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products 2004-09-13 P-111R The Meaning of Sale with Respect to Real Property (Revised) 1999-02-04 P-112R Assessment of Tax Payable where a Purchaser is Insolvent 2000-03-09 P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance 2004-07-19 P-115 Section 134- Security Substitution 1999-02-03 P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable 1999-02-03 P-118R Assessments on a Tax-Extra or Tax-Included Basis 1999-05-07 P-120 Section 134- Transfer of Property on Satisfaction of Debt 1999-02-03 P-122 Section 134- Assignment of a Security Interest 1999-02-03 P-125 Input Tax Credit Entitlement for Tax on Imported Goods 2007-06-06 P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) 2006-01-05 P-129 Pawnbrokers 1999-02-03 P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances 2004-09-27 P-132 100% Rebate for Charity Exports 2013-06-28 P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada 1999-02-08 P-136R Administrative Services Only with Stop-Loss 2001-06-06 P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits 1999-05-20 P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant 1999-05-07 P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return 1999-10-07 P-150 Tax Treatment of Imported Computer Software 1995-11-08 P-151 Interpretation of Commercial Service 1999-02-11 P-152R Meaning of 'Canada' For Purposes of Division II Tax 1998-09-23 P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex 1995-07-25 P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) 1999-05-07 P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental- (Revised first on April 1998 second on March 8, 1999) 1999-03-12 P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- 1998-07-31 P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred 1999-02-11 P-164 Rent To Own Agreements 1999-02-11 P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) 1998-07-31 P-167R Meaning of the First Part of the Definition of Business 2000-04-04 P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots 2004-07-06 P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes 1999-06-02 P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election 1999-02-24 P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) 2000-08-11 P-173 Meaning of the Phrase "Establishing a Business Venture in Canada" 1999-02-11 P-174 Emphyteutic Leases 1999-01-04 P-175 Costs that Fall within the Scope of Subsection 183(2) 1999-02-11 P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) 1998-10-13 P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) 1999-03-17 P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta 1999-02-11 P-182R Agency 2003-08-28 P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits 2010-04-28 P-185R Imported Prescribed Publications and Subscription Agents 1999-07-13 P-186 Meaning of the Term Public College 2014-04-10 P-187 Prescribed Form for Joint Venture Elections 1999-01-04 P-189 Meaning of the term "Custodial Service" 1999-02-11 P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 2007-08-27 P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) 1999-08-11 P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner 1998-08-05 P-199R Basic Garbage Collection Services 1999-03-08 P-202 Gift Certificates 2012-04-30 P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit 1998-09-01 P-206 Litigation Services Supplied to Non-Resident Individuals 1999-02-11 P-207 The GST Status of the Supply of a Laser Eye Surgery Service 1999-02-12 P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) 2005-03-23 P-209R Lawyers' disbursements 2004-07-19 P-214R Foreign-Based Entities which Qualify as a University in the Excise Tax Act (ETA) 1999-05-20 P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act ('ETA') 1998-09-23 P-216 Registration of a Partner. 1998-07-31 P-217 Meaning of the Term-Railway Rolling Stock- 1999-02-03 P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act 2007-08-09 P-219 Place of Supply (HST) for National Equipment Maintenance Contracts 2000-08-24 P-220 Domestic Entities that Qualify as a University in the Excise Tax Act (ETA) 1998-11-06 P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act 1998-11-20 P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (ETA) 1998-12-22 P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home 2000-05-16 P-225 Payments for Vehicle Loss or Damage Under Rental Agreements 1999-01-04 P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies 1999-02-24 P-228 Primary Place of Residence 2000-05-16 P-229 Definition of Vocational School in Section 1 of Part III of Schedule V to the Excise Tax Act 1999-05-20 P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities 2010-07-29 P-231 Courses that Qualify for Exemption Pursuant to Section 8 of Part III of Schedule V to the Excise Tax Act 1999-06-15 P-233 Tutoring or Instructing in Courses Approved for Credit by a School Authority 1999-09-08 P-236 Supply of Photocopies 2000-04-04 P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required 2008-07-28 P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization 2000-11-08 P-242 Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act 2003-09-16 P-243 Section 232.1- Promotional Allowances 2004-06-02 P-244 Partnerships- Application of subsection 272.1(1) of the Excise Tax Act 2004-08-09 P-245 Determination of 'activities engaged in by the person in the course of operating a public hospital'... 2005-08-16 P-246 Remote stores and other off-reserve stores with significant sales to Indians, Indian bands and band-empowered entities 2005-10-22 P-247 What constitutes an 'other body established by a government' for purposes of the Excise Tax Act (the Act)? 2005-11-15 P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments 2006-09-20 P-249 Agreements and Novation 2011-06-05 P-250 Late-filed subsection 225.2(4) elections 2008-05-23 P-251 Eating Establishments 2008-12-17 P-252 Agricultural Equipment Supplied Together with Accessories 2009-01-13 P-253 Sharecropping 2009-01-13 P-254 Fertilizer and/or Pesticide Supplied Together with an Application Service 2009-10-09 P-255 Late-filed Section 156 Elections and Revocations 2016-07-22 1-4 Excise and GST/HST Rulings and Interpretations Service 2016-10-25 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 13-5 Non-creditable Tax Charged 2017-01-31 14-1 Direct Sellers 1995-01-01 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election for Nil Consideration 2012-10-18 14-6 Trade Unions and Similar Employee Associations 2017-03-29 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-2 Penalties and Interest 2009-01-09 16-3 Cancellation or Waiver of Penalties and/or Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2016-03-16 17-1 Definition of Financial Instrument 1999-04-01 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-10 Tax Discounters 2000-01-06 17-14 Election for Exempt Supplies 2011-07-28 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-7 De Minimis Financial Institutions 2013-02-12 17-8 Credit Unions 2000-02-22 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2010-05-31 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 19-1 Real Property and the GST/HST 2002-01-21 19-1-1 Special Rules for Real Property under the HST 2002-01-15 19-2 Residential Real Property 2002-12-24 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-3 Real Property Rebates 2002-02-21 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-2 Freight Transportation Services 2004-03-31 28-3 Passenger Transportation Services 1999-08-24 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-3-1 Drop-Shipments 2008-10-08 3-4 Residence 2000-04-25 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2008-12-16 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-2 Exports – Tangible Personal Property 2014-08-13 4-5-3 Export- Services and Intellectual Property 1998-06-20 5-3 Exempt Legal Services 2016-05-31 7-5 Electronic Filing and Remitting 2003-04-01 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2015-11-17 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2013-06-25 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-067 Goods and Services Tax Treatment of Grant and Subsidies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-084R Treatment of Used Goods 1999-08-11 B-086 Rebate for specially-equipped vehicles for persons with disabilities 1999-10-08 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2011-08-26 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2011-08-26 B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions 2011-08-26 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act 2011-08-26 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-6-1 Time of Liability General Rule (GST 300-6-1) Reprint 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) Reprint 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) Reprint 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) Reprint (See Changes to Paragraphs 7 and 8 October 1997) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) Reprint 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) Reprint 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) Reprint 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-7-10 Foreign Currency (GST 300-7-10) 1995-07-10 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7-8 Early / Late Payments (GST 300-7-8) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-4 Passenger Vehicles and Aircraft (GST 400-3-4) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-4 Calculation of Liability (GST 500-2-4) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 RC350 The Foreign Convention and Tour Incentive Program 2012-05-15 RC4022 General Information for GST/HST Registrants 2017-01-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2016-10-27 RC4028 GST/HST New Housing Rebate 2016-10-04 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2013-03-28 RC4034 GST/HST Public Service Bodies' Rebate 2017-01-06 RC4036 GST/HST Information for the Travel and Convention Industry 2016-10-04 RC4049 GST/HST Information for Municipalities 2016-01-05 RC4050 GST/HST Information for Selected Listed Financial Institutions 2011-05-18 RC4052 GST/HST Information for the Home Construction Industry 2016-10-04 RC4058 Quick Method of Accounting for GST/HST 2017-01-05 RC4072 First Nations Tax (FNT) 2013-03-28 RC4080 GST/HST Information for Freight Carriers 2013-03-28 RC4081 GST/HST Information for Non-Profit Organizations 2016-01-05 RC4082 GST/HST Information for Charities 2016-10-04 RC4091 GST/HST Rebate for Partners 2013-03-28 RC4103 GST/HST Information for Suppliers of Publications 2013-03-28 RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases 2014-09-26 RC4231 GST/HST New Residential Rental Property Rebate 2016-10-04 RC4247 The Special Quick Method of Accounting for Public Service Bodies 2013-03-28 RC4405 GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4419 Financial Institution GST/HST Annual Information Return 2016-07-28 RC542 Changes affecting your GST/HST return 2016-05-19 RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions 2016-07-28 NEWS100 Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS101 Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS102 Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 NEWS75 Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS79 Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS80 Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS81 Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS82 Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NEWS83 Excise and GST/HST News – No. 83 (Winter 2012) 2012-01-24 NEWS84 Excise and GST/HST News – No. 84 (Spring 2012) 2012-05-08 NEWS85 Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 Excise and GST/HST News – No. 91 (2014) 2014-05-01 NEWS92 Excise and GST/HST News – No. 92 (2014) 2014-07-29 NEWS93 Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 Excise and GST/HST News – No. 96 (June 2015) 2015-06-24 NEWS97 Excise and GST/HST News- No. 97 (November 2015) 2015-11-18 NEWS98 Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 15-122 New Reporting Requirement 2015-12-31 5000-G General Income Tax and Benefit Guide 2016- All Provinces Except Non-Residents 2017-01-04 5001-PC T1 General 2016- Information for Residents of Newfoundland and Labrador 2017-01-04 5002-PC T1 General 2016- Information for Residents of Prince Edward Island 2017-01-04 5003-PC T1 General 2016- Information for Residents of Nova Scotia 2017-01-04 5004-PC T1 General 2016- Information for Residents of New Brunswick 2017-01-04 5005-PC T1 General 2016- Information for Residents of Quebec 2017-01-04 5006-PC T1 General 2016- Information for Residents of Ontario 2017-01-04 5007-PC T1 General 2016- Information for Residents of Manitoba 2017-04-28 5008-PC T1 General 2016- Information for Residents of Saskatchewan 2017-01-04 5009-PC T1 General 2016- Information for Residents of Alberta 2017-01-04 5010-PC T1 General 2016- Information for Residents of British Columbia 2017-01-04 5011-PC T1 General 2016- Information for Residents of Yukon 2017-01-04 5012-PC T1 General 2016- Information for Residents of the Northwest Territories 2017-01-04 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada- 2016 2017-01-04 5014-PC T1 General 2016- Information for Residents of Nunavut 2017-01-04 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 P102 Support Payments- Includes Form T1158 2017-01-04 P105 Students and Income Tax 2016-12-21 P113 Gifts and Income Tax 2016 2017-01-04 P119 When You Retire 2016-01-05 P133 Your Appeal Rights- Canada Pension Plan and Employment Insurance Coverage 2012-09-13 P134 Using Your Home for Daycare 2017-01-04 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act 2014-06-03 RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer 2016-11-11 RC188 Keeping Records 2009-10-23 RC190 Information for Educational Institutions Outside Canada 2016-12-22 RC191 Qualified Donee: Becoming a Prescribed University Outside Canada 2017-01-05 RC192 Information for Students- Educational Institutions Outside Canada 2016-12-22 RC2 The Business Number and Your Canada Revenue Agency Program Accounts 2016-01-08 RC284 Protect Yourself Against Identity Theft 2010-01-15 RC4004 Seasonal Agricultural Workers Program 2017-02-15 RC4015 Reconciliation of Business Income for Tax Purposes- 2016 2017-01-04 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns 2017-03-01 RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones 2016-12-23 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 2017-02-10 RC4064 Disability-Related Information- 2016 2016-12-29 RC4065 Medical Expenses- 2016 2017-01-04 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency 2016-01-20 RC4070 Information for Canadian Small Businesses 2017-03-28 RC4088 General Index of Financial Information (GIFI) 2015-11-27 RC4089 Guide to Form T1178, General Index of Financial Information- Short 2016-12-14 RC4092 Registered Education Savings Plans 2016-11-25 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax 2013-03-28 RC4110 Employee or Self-employed? ... -Inter Vivos Transfer of Farm Property to child (before 1993) 1995-01-01 IT268R4 ARCHIVED- Inter Vivos Transfer of Farm Property to Child 1996-04-15 IT269R4 ARCHIVED- Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation 2006-04-24 IT273R2 ARCHIVED- Government Assistance- General Comments 2000-09-13 IT274R ARCHIVED- Rental properties- Capital cost of $50,000 or more 1995-01-01 IT278R2 ARCHIVED- Death of a Partner or of a Retired Partner 1995-01-01 IT280R ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1995-06-26 IT280RSR ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1996-10-23 IT285R2 ARCHIVED- Capital Cost Allowance- General Comments 1995-01-01 IT286R2 ARCHIVED- Trusts- Amount payable 1995-01-01 IT287R2 ARCHIVED- Sale of Inventory 1999-03-03 IT288R2 ARCHIVED- Gifts of Capital Properties to a Charity and Others 1995-03-20 IT291R3 ARCHIVED- Transfer of Property to a Corporation Under Subsection 85(1) 2005-03-15 IT292 ARCHIVED- Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies 1995-01-01 IT293R ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT293RSR ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT295R4 ARCHIVED- Taxable dividends received after 1987 by a spouse 1995-01-01 IT297R2 ARCHIVED- Gifts in Kind to Charity and Others 1995-01-01 IT302R3 ARCHIVED- Losses of a Corporation- The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility- After January 15, 1987 1995-01-01 IT303 ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT303SR ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT304R2 ARCHIVED- Condominiums 2000-06-02 IT305R4 ARCHIVED- Testamentary Spouse Trusts 1996-10-30 IT306R2 ARCHIVED- Capital Cost Allowance- Contractor's Movable Equipment 1995-01-01 IT307R4 ARCHIVED- Spousal or Common-Law Partner Registered Retirement Savings Plans 2003-01-24 IT309R2 ARCHIVED- Premiums on Life Insurance Used as Collateral 1995-03-06 IT313R2 ARCHIVED- Eligible Capital Property- Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died 1995-06-08 IT320R3 ARCHIVED- Qualified Investments- Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds 2003-03-12 IT322R ARCHIVED- Farm Losses 1995-01-01 IT325R2 ARCHIVED- Property transfers after divorce and annulment 1995-01-01 IT326R3 ARCHIVED- Returns of Deceased Persons as 'Another Person' 1996-11-13 IT328R3 ARCHIVED- Losses on Shares on Which Dividends Have Been Received 1995-01-01 IT335R2 ARCHIVED- Indirect Payments 2004-07-14 IT337R4-CONSOLID CANCELLED- Retiring Allowances 2006-02-22 IT339R2 ARCHIVED- Meaning of 'private health services plan' (1988 and subsequent taxation years) 1995-01-01 IT341R4 ARCHIVED- Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money 2007-02-26 IT342R ARCHIVED- Trusts- Income payable to beneficiaries 1995-01-01 IT343R ARCHIVED- Meaning of the term corporation 1995-01-01 IT346R ARCHIVED- Commodity Futures and Certain Commodities 1995-01-01 IT349R3 ARCHIVED- Intergenerational Transfers of Farm Property on Death 1996-11-07 IT350R ARCHIVED- Investigation of site 1995-01-01 IT352R2 ARCHIVED- Employee's Expenses, Including Work Space in Home Expenses 1995-01-01 IT357R2 ARCHIVED- Expenses of training 1995-01-01 IT359R2 ARCHIVED- Premiums and Other Amounts with Respect to Leases 1995-01-01 IT361R3 ARCHIVED- Exemption from Part XIII Tax on Interest Payments to Non-Residents 1996-02-12 IT362R ARCHIVED- Patronage dividends 1995-01-01 IT364 ARCHIVED- Commencement of Business Operations 1995-01-01 IT365R2 ARCHIVED- Damages, settlements, and similar receipts 1995-01-01 IT369R ARCHIVED- Attribution of trust income to settlor 1995-01-01 IT369RSR ARCHIVED- S.R.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) 1995-01-01 IT371 ARCHIVED- Rental property- Meaning of-principal business- 1995-01-01 IT373R2-CONSOLID ARCHIVED- Woodlots 2003-03-18 IT378R ARCHIVED- Winding-up of a Partnership 1995-01-01 IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries 1999-10-05 IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries 1997-02-14 IT384R ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT386R ARCHIVED- Eligible capital amounts 1995-01-01 IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties 2002-12-13 IT391R ARCHIVED- Status of corporations 1995-01-01 IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents 1995-01-01 IT394R2 ARCHIVED- Preferred Beneficiary Election 1999-06-21 IT396R ARCHIVED- Interest Income 1995-01-01 IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-01-01 IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-07-28 IT403R ARCHIVED- Options on real estate 1995-01-01 IT406R2 ARCHIVED- Tax payable by an inter vivos trust 1995-01-01 IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions 2001-10-23 IT411R ARCHIVED- Meaning of 'Construction' 1996-10-23 IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) 1995-01-01 IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder 1995-01-01 IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges 1997-02-10 IT418 ARCHIVED- Capital cost allowance- Partial dispositions of property 1995-01-01 IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada 1995-01-01 IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada 1995-02-28 IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt 1995-01-01 IT422 ARCHIVED- Definition of tools 1995-01-01 IT425 ARCHIVED- Miscellaneous farm income 1995-01-01 IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement 2004-10-26 IT427R ARCHIVED- Livestock of Farmers 1995-01-01 IT428 ARCHIVED- Wage Loss Replacement Plans 1995-01-01 IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death 2003-01-07 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 IT433R ARCHIVED- Farming or Fishing- Use of Cash Method 1995-01-01 IT434R ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT434RSR ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada 1995-06-08 IT440R2 ARCHIVED- Transfer of Rights to Income 1995-06-20 IT442R ARCHIVED- Bad debts and reserves for doubtful debts 1995-01-01 IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT444R ARCHIVED- Corporations- Involuntary dissolutions 1995-01-01 IT448 ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT448SR ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada 1995-01-01 IT454 ARCHIVED- Business transactions prior to incorporation 1995-01-01 IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-04-04 IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-01-01 IT457R ARCHIVED- Election by professionals to exclude work in progress from income 1995-01-01 IT458R2 ARCHIVED- Canadian-Controlled Private Corporation 2000-05-31 IT459 ARCHIVED- Adventure or Concern in the Nature of Trade 1995-01-01 IT460 ARCHIVED- Dispositions- Absence of consideration 1995-01-01 IT462 ARCHIVED- Payments based on production or use 1995-01-01 IT463R2 ARCHIVED- Paid-up Capital 1995-09-08 IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests 1995-01-01 IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts 1995-01-01 IT467R2 ARCHIVED- Damages, Settlements and Similar Payments 2003-02-28 IT468R ARCHIVED- Management or administration fees paid to non-residents 1995-01-01 IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment 1995-01-01 IT470R-CONSOLID ARCHIVED- Employees' Fringe Benefits 1999-10-08 IT471R ARCHIVED- Merger of partnerships 1995-01-01 IT472 ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT472SR ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT473R ARCHIVED- Inventory Valuation 1999-02-19 IT475 ARCHIVED- Expenditures on research and for business expansion 1995-01-01 IT476R ARCHIVED- Capital Cost allowance-Equipment used in petroleum and natural gas activities 2008-10-15 IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses 2001-12-13 IT478R2 ARCHIVED- Capital Cost Allowance- Recapture and Terminal Loss 1999-09-17 IT479R ARCHIVED- Transactions in securities 1995-01-01 IT479RSR ARCHIVED- Transactions in Securities 1995-01-01 IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits 2004-01-15 IT482R ARCHIVED- Pipelines 2003-09-04 IT484R2 ARCHIVED- Business Investment Losses 1996-11-28 IT485 ARCHIVED- Cost of clearing or levelling land 1995-01-01 IT487 ARCHIVED- General limitation on deduction of outlays or expenses 1995-01-01 IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation 1995-01-01 IT490 ARCHIVED- Barter transactions 1995-01-01 IT491 ARCHIVED- Former business property 1995-01-01 IT491SR ARCHIVED- Former business property 1995-01-01 IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines 1995-01-01 IT494 ARCHIVED- Hire of ships and aircraft from non-residents 1995-01-01 IT496R ARCHIVED- Non-Profit Organizations 2001-08-02 IT497R4 ARCHIVED- Overseas Employment Tax Credit 2004-05-17 IT499R ARCHIVED- Superannuation or Pension Benefits 1995-01-01 IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant 1996-12-18 IT501 ARCHIVED- Capital Costs Allowance- Logging Assets 1995-01-01 IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets 1995-01-01 IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers 2000-12-21 IT506 ARCHIVED- Foreign income taxes as a deduction from income 1995-01-01 IT508R ARCHIVED- Death Benefits 1996-02-23 IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor 1995-01-01 IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property 1995-01-01 IT513R ARCHIVED- Personal Tax Credits 2004-04-15 IT514 ARCHIVED- Work Space in Home Expenses 1995-01-01 IT518R ARCHIVED- Food, Beverages and Entertainment Expenses 1996-04-16 IT51R2 ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT51R2SR ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals 1996-12-16 IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees 1996-03-29 IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] 1995-01-01 IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 1995-01-01 IT525R-CONSOLID ARCHIVED- Performing Artists 2002-04-30 IT526 ARCHIVED- Farming- Cash method inventory adjustments 1995-01-01 IT527 ARCHIVED- Distress Preferred Shares 1995-06-12 IT527-ERRATUM ARCHIVED- Distress Preferred Shares (Erratum) 1997-02-28 IT528 ARCHIVED- Transfers of Funds Between Registered Plans 1997-02-21 IT529 ARCHIVED- Flexible Employee Benefit Programs 1998-02-20 IT531 ARCHIVED- Eligible Funeral Arrangements 1999-01-29 IT532 ARCHIVED- Part I.3- Tax on Large Corporations 2000-10-13 IT59R3 ARCHIVED- Interest on debts owing to specified non-residents (thin capitalization) 1995-01-01 IT63R5 ARCHIVED- Benefits,Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer- After 1992 1995-08-21 IT64R4-CONSOLID ARCHIVED- Corporations: Association and Control 2004-11-01 IT65 ARCHIVED- Stock splits and consolidations 1995-01-01 IT66R6 ARCHIVED- Capital dividends 1995-01-01 IT67R3 ARCHIVED- Taxable dividends from corporations resident in Canada 1995-01-01 IT73R6 ARCHIVED- The Small Business Deduction 2002-06-18 IT76R2 ARCHIVED- Exempt portion of pension when employee has been a non-resident 1995-01-01 IT79R3 ARCHIVED- Capital Cost Allowance- Buildings or Other Structures 1995-01-01 IT81R ARCHIVED- Partnerships- Income of non-resident partners 1995-01-01 IT83R3 ARCHIVED- Non-profit organizations- Taxation of income from property 1995-01-01 IT85R2 ARCHIVED- Health and Welfare trusts for employees 1995-01-01 IT86R ARCHIVED- Vow of perpetual poverty 1995-01-01 IT87R2 ARCHIVED- Policyholders' Income from Life Insurance Policies. 1996-02-28 IT88R2 ARCHIVED- Stock dividends 1995-01-01 IT91R4 ARCHIVED- Employment at Special Work Sites or Remote Work Locations 1996-06-17 IT92R2 ARCHIVED- Income of contractors 1995-01-01 IT95R ARCHIVED- Foreign Exchange Gains and Losses 1995-01-01 IT96R6 ARCHIVED- Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units 1996-10-23 IT99R5-CONSOLID ARCHIVED- Legal and Accounting Fees 2000-12-06 ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) 2002-06-05 ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) 2003-05-14 ITNEWS-24 CANCELLED- Income Tax- Technical News No. 24 (October 1, 2002) 2002-10-10 ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) 2002-10-30 ITNEWS-26 CANCELLED- Income Tax- Technical News No. 26 (December 24, 2002) 2003-03-04 ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) 2003-06-19 ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) 2003-06-06 ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) 2003-07-15 ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) 2004-06-10 ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) 2006-05-18 ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) 2005-07-15 ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) 2005-09-16 ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) 2006-05-05 ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) 2007-02-26 ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) 2007-07-27 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) 2008-10-15 ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) 2008-12-05 ITNEWS-40 CANCELLED- Income Tax- Technical News No. 40 (June 11, 2009) 2009-06-11 ITNEWS-41 ARCHIVED- Income Tax- Technical News No. 41 (December 23, 2009) 2009-12-23 ITNEWS-42 ARCHIVED- Income Tax- Technical News No. 42 (June 4, 2010) 2010-06-04 ITNEWS-43 ARCHIVED- Income Tax- Technical News No. 43 (September 24, 2010) 2010-09-24 ITNEWS-44 ARCHIVED- Income Tax- Technical News No. 44 (April 13, 2011) 2011-04-13 TI-001 Sale of a Residence by an Owner Builder 2005-01-14 RC4272 Employment Equity at the Canada Revenue Agency Annual Report 2016-09-09 RC4407 How to donate wisely: The Canada Revenue Agency and registered charities 2011-07-18 RC4415 2015-2016 Annual Report to Parliament on the Administration of the Access to Information Act 2016-09-02 RC4415-1 2015-2016 Annual Report to Parliament on the Administration of the Privacy Act 2016-09-02 RC4420 Information on CRA- Service Complaints 2015-01-05 RC4635 Reducing Participation in the Underground Economy 2014-11-27 Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...