Search - consideration

There is detailed description of automobile and motor vehicle benefits which are very prescribed in the legislation, but in addition to the legislated exclusions, the CRA has over time, through consideration and court precedent, established a number of administrative positions that allows certain benefits to be considered tax-free in certain circumstances. ...

The Agency is using updated Government of Canada standards for space utilization and incorporating those standards and considerations into long term accommodation investment plans. ...

A report and action plan have been presented to the Minister of National Revenue for consideration and approval. ...

Response CRA has formalized an integrated HR planning process to ensure that HR planning decisions are made in the context of environmental considerations and business objectives. ...

Advantage 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. ...

The security risks associated with digital services will continue to be a key consideration for the CRA. ...

The Agency enhances this trust by incorporating integrity and security considerations into every aspect of business strategy and decision-making. ...

Tax Credit Credit (2011 and later tax years) T2SCH392 Manitoba Data Processing Investment Tax Credits (2013 and later tax years) T2SCH393 Manitoba Nutrient Management Tax Credit (2012 and later tax years) T2SCH394 Manitoba Rental Housing Construction Tax Credit (2013 and later tax years) T2SCH400 Saskatchewan Royalty Tax Rebate Calculation (Corporations) (2003 and later taxation years) T2SCH402 Saskatchewan Manufacturing and Processing Investment Tax Credit (2006 and later taxation years) T2SCH403 Saskatchewan Research and Development Tax Credit (2015 and later tax years) T2SCH404 Saskatchewan Manufacturing and Processing Profits Tax Reduction (2015 and later taxation years) T2SCH410 Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit T2SCH411 Saskatchewan Corporation Tax Calculation (2016 and later tax years) T2SCH420 British Columbia Royalty and Deemed Income Rebate Calculation and Application (Corporations) T2SCH421 British Columbia Mining Exploration Tax Credit (2016 and later taxation years) T2SCH426 British Columbia Manufacturing and Processing Tax Credit (2000 and later taxation years) T2SCH427 British Columbia Corporation Tax Calculation (2016 and later tax years) T2SCH428 British Columbia Training Tax Credit (2015 and later tax years) T2SCH429 British Columbia Interactive Digital Media Tax Credit (2010 and later tax years) T2SCH430 British Columbia Shipbuilding and Ship Repair Industry Tax Credit (2012 and later tax years) T2SCH440 Yukon Manufacturing and Processing Profits Tax Credit (2015 and later taxation years) T2SCH441 Yukon Mineral Exploration Tax Credit (2006 and later taxation years) T2SCH442 Yukon Research and Development Tax Credit (2011 and later taxation years) T2SCH443 Yukon Corporation Tax Calculation (2016 and later tax years) T2SCH460 Northwest Territories Investment Tax Credit (2005 and later taxation years) T2SCH461 Northwest Territories Corporation Tax Calculation (2016 and later tax years) T2SCH480 Nunavut Investment Tax Credit (1999 and later taxation years) T2SCH481 Nunavut Corporation Tax Calculation (2016 and later tax years) T2SCH490 ARCHIVED- Nunavut Business Training Tax Credit (2009 and later tax years) T2SCH500 Ontario Corporation Tax Calculation (2014 and later tax years) T2SCH501 Ontario Adjusted Taxable Income of Associated Corporations to determine Surtax re Ontario Small Business Deduction (2010 and 2011 tax years) T2SCH502 Ontario Tax Credit for Manufacturing and Processing (2012 and later tax years) T2SCH504 Ontario Resource Tax Credit and Ontario Additional Tax Re Crown Royalties (2015 and later tax years) T2SCH506 Ontario Transitional Tax Debits and Credits (2010 and later tax years) T2SCH507 Ontario Transitional Tax Debits and Credits Calculation (2009 and later tax years) T2SCH508 Ontario Research and Development Tax Credit (2009 and later tax years) T2SCH510 Ontario Corporate Minimum Tax (2009 and later tax years) T2SCH511 Ontario Corporate Minimum Tax- Total Assets and Revenue for Associated Corporations (2009 and later tax years) T2SCH512 Ontario Special Additional Tax on Life Insurance Corporations (SAT) (2009 and later tax years) T2SCH513 Agreement Among Related Life Insurance Corporations (Ontario) (2009 and later tax years) T2SCH514 Ontario Capital Tax on Financial Institutions (2009 and later tax years) T2SCH515 Ontario Capital Tax on Other Than Financial Institutions (2009 and later tax years) T2SCH516 Capital Deduction Election of Associated Group for the Allocation of Net Deduction (2009 and later tax years) T2SCH517 Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions (2009 and later tax years) T2SCH524 Ontario Specialty Types (2009 and later tax years) T2SCH525 Ontario Political Contributions Tax Credit (2017 and later tax years) T2SCH546 Corporations Information Act Annual Return for Ontario Corporations (2009 and later tax years) T2SCH548 Corporations Information Act Annual Return for Foreign Business Corporations (2009 and later tax years) T2SCH550 Ontario Co-operative Education Tax Credit (2009 and later tax years) T2SCH552 Ontario Apprenticeship Training Tax Credit (2015 and later tax years) T2SCH554 Ontario Computer Animation and Special Effects Tax Credit (2015 and later tax years) T2SCH556 Ontario Film and Television Tax Credit (2009 and later tax years) T2SCH558 Ontario Production Services Tax Credit (2015 and later tax years) T2SCH560 Ontario Interactive Digital Media Tax Credit (2009 and later tax years) T2SCH562 Ontario Sound Recording Tax Credit (2015 and later tax years) T2SCH564 Ontario Book Publishing Tax Credit (2009 and later tax years) T2SCH566 Ontario Innovation Tax Credit (2016 and later tax years) T2SCH568 Ontario Business-Research Institute Tax Credit (2009 and later tax years) T2SCH569 Ontario Business-Research Institute Tax Credit Contract Information (2009 and later tax years) T2SHORT T2 Short Return (2016 and later tax years) T2WS1 Calculating estimated tax payable and tax credits for 2017 T2WS2 Calculating monthly instalment payments for 2017 T2WS3 Calculating quarterly instalment payments for 2017 T215 Past Service Pension Adjustment (PSPA) Exempt from Certification T215SEG T215 Segment T215SUM Summary of Past Service Pension Adjustments (PSPAs) Exempt from Certification T244 Registered Pension Plan Annual Information Return T2000 Calculation of Tax on Agreements to Acquire Shares (section 207.1(5) of the Income Tax Act) T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation (2006 and later tax year) T2004 Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2005 Agreement Among Associated Corporations to Allocate an Amount to Calculate Their Base Level Deduction T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2011 Registered Pension Plan Change of Information Form T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2013 Agreement Among Associated Corporations (for Taxation Years Beginning After 1995) T2014 Request for a Priority Review of a Registered Pension Plan T2016 Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2017 Summary of Reserves on Dispositions of Capital Property T2019 Death of an RRSP Annuitant- Refund of Premiums or Joint Designation on the Death of a PRPP Member for Year____ T2022 Election in Respect of the Sale of Debts Receivable T2023 Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans T2026 Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person T2027 Election to Deem Amount of Settlement of a Debt or Obligation on the Winding-Up of a Subsidiary T2028 Calculation of Part II Tax T2029 Waiver in respect of the normal reassessment period or extended reassessment period T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2034 Election to Establish Inventory Unit Prices for Animals T2036 Provincial or Territorial Foreign Tax Credit T2038(IND) Investment Tax Credit (Individuals) T2042 Statement of Farming Activities T2046 Tax Return Where Registration of a Charity is Revoked T2047 Agreement in Respect of Unpaid Amounts T2050 Application to Register a Charity Under the Income Tax Act T2052 Registered Canadian Amateur Athletic Association Information Return 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 T2061A Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property T2062A Request by a Non-resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other Than Capital Property), or Depreciable Taxable Canadian Property T2062ASCH1 Disposition of Canadian Resource Property by Non-Residents T2062B Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada T2062BSCH1 Certification and Remittance Notice T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor T2067 Election Not To Be A Public Corporation T2069 Election in Respect of Amounts Not Deductible as Reserves for the Year of Death T2073 Election to be a Public Corporation T2075 Election to Defer Payment of Income Tax, Under Subsection 159(5) of the Income Tax Act by a Deceased Taxpayer's Legal Representative or Trustee T2076 Valuation Day Value Election for Capital Properties Owned on December 31, 1971 T2078 Election Under Subsection 147(10.1) for a Single Payment Received from a Deferred Profit Sharing Plan T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer T2081 Excess Corporate Holdings Worksheet for Private Foundations T2091(IND) Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) T2091(IND)-WS Principal Residence Worksheet T2092 Contributions to a Registered Party or to a Registered Association- Information Return T2093 Contributions to a Candidate at an Election- Information Return T2094 Registered Charities: Application to Reduce Disbursement Quota T2095 Registered Charities: Application for Re-Designation T2096 Part XII.1 Return- Tax On Carved-Out Income 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 T2121 Statement of Fishing Activities T2125 Statement of Business or Professional Activities 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 (2016 and later tax years) T2143 Election Not To Be a Restricted Financial Institution T2145 Election in Respect of the Leasing of Property T2146 Election in Respect of Assigned Leases or Subleased Property T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2152 Part X.3 Tax Return for A Labour-Sponsored Venture Capital Corporation T2152-SCH1 Calculating Tax Under Subsection 204.82(2) T2152-SCH2 Calculating Tax Under Subsection 204.82(3) and (6) and Section 204.841 T2152A Part X.3 Tax Return and Request for a Refund for a Labour-Sponsored Venture Capital Corporation T2153 Designations under Paragraph 80(2)(i) When Two or More Commercial Obligations Are Settled At The Same Time T2154 Designation of Forgiven Amount by the Debtor- Subsections 80(5) to 80(11) T2155 Alternative Treatment of Capital Gains Arising Under Section 80.03 on Settlement of Debt T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 T2200 Declaration of Conditions of Employment T2201 Disability Tax Credit Certificate T2202A Tuition, Education, and Textbook Amounts Certificate T2203 Provincial and Territorial Taxes for 2016- Multiple Jurisdictions T2203A Forward Averaging Supplement for 1997- Multiple Jurisdictions T2204 Employee Overpayment of 2016 Employment Insurance Premiums T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2209 Federal Foreign Tax Credits T2210 Verification of Policy Loan Interest by the Insurer T2214 Application for Registration as a Deferred Profit Sharing Plan T2217 Application for Registration as a Registered Investment T2220 Transfer from an RRSP, RRIF, PRPP or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T2222 Northern Residents Deductions T2223 Election Under Subsection 159(6.1) of the Income Tax Act By a Trust to Defer Payment of Income Tax Report a problem or mistake on this page Thank you for your help! ...

Of course, this consideration will not be required if the period in question is acceptable under any other criteria set out in this newsletter. ...

.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) IT371 ARCHIVED- Rental property- Meaning of-principal business- IT373R2-CONSOLID ARCHIVED- Woodlots IT378R ARCHIVED- Winding-up of a Partnership IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries IT384R ARCHIVED- Reassessment where option exercised in subsequent year IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year IT386R ARCHIVED- Eligible capital amounts IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties IT391R ARCHIVED- Status of corporations IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents IT394R2 ARCHIVED- Preferred Beneficiary Election IT396R ARCHIVED- Interest Income IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT403R ARCHIVED- Options on real estate IT406R2 ARCHIVED- Tax payable by an inter vivos trust IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions IT411R ARCHIVED- Meaning of 'Construction' IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt IT422 ARCHIVED- Definition of tools IT425 ARCHIVED- Miscellaneous farm income IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement IT427R ARCHIVED- Livestock of Farmers IT428 ARCHIVED- Wage Loss Replacement Plans IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death IT433R ARCHIVED- Farming or Fishing- Use of Cash Method IT434R ARCHIVED- Rental of Real Property by Individual IT434RSR ARCHIVED- Rental of Real Property by Individual IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada IT440R2 ARCHIVED- Transfer of Rights to Income IT442R ARCHIVED- Bad debts and reserves for doubtful debts IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT444R ARCHIVED- Corporations- Involuntary dissolutions IT448 ARCHIVED- Dispositions- Changes in terms of securities IT448SR ARCHIVED- Dispositions- Changes in terms of securities IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT454 ARCHIVED- Business transactions prior to incorporation IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base IT457R ARCHIVED- Election by professionals to exclude work in progress from income IT458R2 ARCHIVED- Canadian-Controlled Private Corporation IT459 ARCHIVED- Adventure or Concern in the Nature of Trade IT460 ARCHIVED- Dispositions- Absence of consideration IT462 ARCHIVED- Payments based on production or use IT463R2 ARCHIVED- Paid-up Capital IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts IT467R2 ARCHIVED- Damages, Settlements and Similar Payments IT468R ARCHIVED- Management or administration fees paid to non-residents IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment IT471R ARCHIVED- Merger of partnerships IT472 ARCHIVED- Capital cost allowance- Class 8 property IT472SR ARCHIVED- Capital cost allowance- Class 8 property IT473R ARCHIVED- Inventory Valuation IT475 ARCHIVED- Expenditures on research and for business expansion IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses IT479R ARCHIVED- Transactions in securities IT479RSR ARCHIVED- Transactions in Securities IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits IT482R ARCHIVED- Pipelines IT485 ARCHIVED- Cost of clearing or levelling land IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation IT490 ARCHIVED- Barter transactions IT491SR ARCHIVED- Former business property IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines IT494 ARCHIVED- Hire of ships and aircraft from non-residents IT496R ARCHIVED- Non-Profit Organizations IT497R4 ARCHIVED- Overseas Employment Tax Credit IT499R ARCHIVED- Superannuation or Pension Benefits IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant IT501 ARCHIVED- Capital Costs Allowance- Logging Assets IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers IT506 ARCHIVED- Foreign income taxes as a deduction from income IT508R ARCHIVED- Death Benefits IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property IT513R ARCHIVED- Personal Tax Credits IT518R ARCHIVED- Food, Beverages and Entertainment Expenses IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 IT525R-CONSOLID ARCHIVED- Performing Artists IT526 ARCHIVED- Farming- Cash method inventory adjustments IT527 ARCHIVED- Distress Preferred Shares IT528 ARCHIVED- Transfers of Funds Between Registered Plans IT529 ARCHIVED- Flexible Employee Benefit Programs IT531 ARCHIVED- Eligible Funeral Arrangements IT532 ARCHIVED- Part I.3- Tax on Large Corporations ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) P134 Using Your Home for Daycare RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC66 Canada Child Benefits Application RC4022 General Information for GST/HST Registrants RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate RC4058 Quick Method of Accounting for GST/HST RC4064 Disability-Related Information- 2016 RC4081 GST/HST Information for Non-Profit Organizations RC4088 General Index of Financial Information (GIFI) RC4110 Employee or Self-employed? ...