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The Agency has also been exchanging advanced income tax rulings; those we receive are given consideration as we work to identify new tax schemes and potential non-compliance in Canada. ...

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. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

You can still deduct them in future years, as long as the amounts are within your deduction limit. your available contribution room This is the maximum amount you can contribute for the next tax year and takes your unused contributions into consideration. ...

You should report these amounts on the summary without taking into considerations the currencies used to report them on the slips. ...

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. ...

You can tell the CRA by using one of the following methods: My Account calling 1-800-387-1193 sending Form RC65, Marital Status Change When the CRA gets notification of your change in marital status, your CCB will be recalculated taking into consideration your new marital status and your new adjusted family net income. ...

Specified foreign property includes: funds or intangible property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation held by you or an agent on your behalf an interest in a non-resident trust that was acquired for consideration 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, 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 future contracts held outside Canada an interest in, or right to acquire, any property that is a specified foreign property Note An interest in a foreign life insurance policy generally meets the definition of specified foreign property. ...