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Specified foreign property includes all of the following: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations resident in Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property you used or held exclusively in the course of carrying on your active business your personal-use property For more information on specified foreign property, see Form T1135, Foreign Income Verification Statement. ...

The amounts may be rounded off to the nearest $100 or $1,000, where reasonable. a) Revenue Gifts A gift is a voluntary transfer of property without valuable consideration for the donor. ...

Foreign property Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2022 no later than April 30, 2023, (June 15, 2023, if you or your cohabiting spouse or common-law partner carried on a business in 2022, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...

Information requested in this part must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim. ...

KnowHow provides user-friendly online instructions to CRA employees and managers. formal disclosure KnowHow product – this is designed to increase awareness of roles and responsibilities associated with how to respond to a request made under the Access to Information Act or the Privacy Act. informal disclosure KnowHow product – this is designed to increase awareness on basic considerations for disclosure and examples of what can and cannot be disclosed informally without a request received under the Access to Information Act or the Privacy Act. a training module, to complement program-specific training, on the informal disclosure of taxpayer information, developed by the Legal Services Branch. planned to be piloted in 2018-2019 simultaneously using three channels: in class, webinar, and videoconference to maximize accessibility. the module can be customized for specific CRA programs, depending on the need. ...

Alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Articles from these publications should be provided for consideration 32. ...

For purposes of determining whether a corporation has carried on an active business as a member of a partnership, as referred to in the subsection 125(7) definitions of "specified partnership income" and "specified partnership loss" (see ¶ 21), the following rules should be taken into consideration: the subsection 125(7) definition of "active business carried on by a corporation" (see ¶ 3); the subsection 125(7) definition of "income of the corporation for the year from an active business" (see ¶s 4 to 6); the meaning, in subsection 129(4), of "income" or "loss" of a corporation for a taxation year from a source that is property (see ¶s 4 to 6); and the subsection 125(7) definition of "specified investment business" (see ¶s 11 to 15 and ¶ 17) and the exclusion of a business from that definition if there are more than five full-time employees throughout the year (as discussed in ¶s 11, 15 and 17). ...