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When preparing the first return for a new corporation, attach all of the following documents: Schedule 101, Opening Balance Sheet Information; copies of all relevant agreements or the full details on shares issued for anything other than cash consideration, if they apply; and if it applies, the closing balance sheet of the proprietorship, partnership, or corporation if the new corporation acquired the assets or business, or assumed the liabilities of a former proprietorship, partnership, or corporation. ...

Applying to the Tax Court of Canada If we refuse to extend the time, you can apply to the Tax Court of Canada for further consideration. ...

GST/HST will generally apply to the consideration paid by the medical laboratory for the services of the independent contractors. ...

GST/HST forms GST20 – Election for GST/HST Reporting Period GST70 – Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 – Notification of Accounting Periods GST74 – Election and Revocation of an Election to Use the Quick Method of Accounting GST115 – GST/HST Rebate Application for Tour Packages GST190 – GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST322 – Certificate of Government Funding GST386 – Rebate Application for Conventions RC366 – Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC4601 – GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 – Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 – Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 – GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 – GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 – Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 – Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 – Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 – Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 – GST/HST Pension Entity Rebate Application and Election RC4609 – Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method RC4610 – Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation GST/HST guides RC4034 – GST/HST Public Service Bodies' Rebate RC4082 – GST/HST Information for Charities RC4160 – Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-127 – Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-128 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates GI-129 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates GI-130 – Stated Price Net of the Enhanced British Columbia New Housing Rebate GST/HST memoranda 8-4 – Documentary Requirements for Claiming Input Tax Credits 14-5 – Election for Nil Consideration GST/HST notices NOTICE264 – Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document NOTICE276 – Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing NOTICE277 – The Nekaneet First Nation Implements the First Nations Goods and Services Tax Excise duty forms E146 – Amended Plans and Specifications Excise duty memoranda EDM1-1-1 – The Excise Duty Program (revised) EDM10-1-9 – Completing an Excise Duty Return – Tobacco Dealer (revised) EDM10-3-1 – Refunds (revised) Softwood lumber products export charge notices SWLN43 – Surge Charge – Alberta Region (July 2012) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Tax Credit Manitoba Nutrient Management Tax Credit (YYYY and later tax years) Manitoba Odour Control Tax Credit (YYYY and later taxation years) Manitoba Odour-Control Tax Credit Manitoba Rental Housing Construction Tax Credit (YYYY and later tax years) Manitoba Research and Development Tax Credit Manitoba Research and Development Tax Credit Manitoba Tax Manitoba Tuition Fee Income Tax Rebate Minimum Tax Minimum Tax Supplement- Multiple Jurisdictions Miscellaneous Payments to Residents My Business Account Invitation N Top of Page Net Income (Loss) for Income Tax Purposes (YYYY and later taxation years) Net Income (Loss) for Income Tax Purposes- Schedule 1 New Brunswick Corporation Tax Calculation (YYYY and later taxation years) New Brunswick Research and Development Tax Credit New Brunswick Research and Development Tax Credit New Brunswick Small Business Corporate Tax Reduction New Brunswick Small Business Investor Tax Credit New Brunswick Tax New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations- Agreement Among Related Corporations Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland New Small Business Deduction Newfoundland Research and Development Tax Credit Newfoundland Research and Development Tax Credit (Individuals) Newfoundland Tax Newfoundland and Labrador Corporation Tax Calculation (YYYY and later tax years) Newfoundland and Labrador Direct Equity Tax Credit Newfoundland and Labrador Resort Property Investment Tax Credit Newfoundland and Labrador Tax Non-Arm's Length Transactions Non-Resident Discretionary Trust Non-Resident Shareholder Information Non-Resident Withholding Tax Guide Non-Residents and Income Tax Northern Residents Deductions- Places in Prescribed Zones Northern Residents Deductions- YYYY Northwest Territories Investment Tax Credit (YYYY and later taxation years) Northwest Territories Small Business Deduction- YYYY and Subsequent Taxation Years Northwest Territories Tax Notes Checklist (YYYY and later taxation years) Nova Scotia Corporate Tax Reduction for New Small Businesses Nova Scotia Corporate Tax Reduction for New Small Businesses- Rev_95 Nova Scotia Corporation Tax Calculation (YYYY and Later Taxation Years) Nova Scotia Direct Equity Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit (YYYY and later taxation years) Nova Scotia Research and Development Tax Credit Nova Scotia Research and Development Tax Credit Nova Scotia Tax Nova Scotia Tax on Large Corporations Nunavut Business Training Tax Credit (Individuals) Nunavut Corporation Tax Calculation (YYYY and later tax years) Nunavut Investment Tax Credit (yyyy and later taxation years) Nunavut Tax O Top of Page Old Age Security Return of Income Old Age Security Return of Income Guide for Non-Residents Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction (YYYY and later tax years) Ontario Apprenticeship Training Tax Credit (YYYY and later tax years) Ontario Book Publishing Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit Contract Information (YYYY and later tax years) Ontario Capital Tax on Financial Institutions (YYYY and later tax years) Ontario Computer Animation and Special Effects Tax Credit (YYYY and later tax years) Ontario Corporate Minimum Tax (YYYY and later tax years) Ontario Corporation Tax Calculation (YYYY and later tax years) Ontario Focused Flow-Through Share Tax Credit for YYYY (Individuals) Ontario Innovation Tax Credit (YYYY and later tax years) Ontario Interactive Digital Media Tax Credit (YYYY and later tax years) Ontario Minimum Tax Carryover Ontario Political Contributions Tax Credit (YYYY and later tax years) Ontario Production Services Tax Credit (YYYY and later tax years) Ontario Research and Development Tax Credit (YYYY and later tax years) Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties (YYYY and later tax years) Ontario Sound Recording Tax Credit (YYYY and later tax years) Ontario Tax Ontario Tax Credit for Manufacturing and Processing (YYYY and later tax years) Ontario Transitional Tax Debits and Credits (YYYY and later tax years) Opening Balance Sheet Information (YYYY and later taxation years) Overseas Employment Tax Credit P Top of Page Part 1.3 Tax Return on Large Financial Institutions Part I.3 Tax on Financial Institutions Part I.3 Tax on Large Corporations Part I.3 Tax on Large Insurance Corporations Part II- Tobacco Manufacturers' Surtax Part II Tax Return- Tobacco Manufacturers' Surtax Part II.1 Tax Return- Tax on Corporate Distributions Part IX Tax Return in Respect of Amounts Deducted Under Subsection 66.5(1) Part IX.1 Income Tax Calculation- SIFT Partnership Part VI Tax Return- Tax on Capital of Financial Institutions Part VI Tax on Capital of Financial Institutions (YYYY and later taxation years) Part XI.3 Tax Return- Retirement Compensation Arrangement (RCA) Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person Part XII.1 Return- Tax On Carved-Out Income Part XII.2 Tax and Part XIII Non-Resident Withholding Tax Part XII.3 Tax Return- Tax on Investment Income of Life Insurers Part XII.6 Tax Return Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds Part XIV Tax- Branch Tax (YYYY and later taxation years) Part l.3 Tax Return on Large Corporations Partnership Financial Return Partnership Information Return Partnership That Allocated Renounced Resource Expenses to Their Members Partnership's Balance Sheet Information (YYYY and later taxation years)- Schedule 100 Partnership's Capital Cost Allowance Schedule- Schedule 8 Partnership's Financial Statement Notes Checklist- Schedule 141 Partnership's Income Statement Information (YYYY and later taxation years)- Schedule 125 Patronage Dividend Deduction Payments to Non-Residents Payroll Deductions Tables Pension Income Allocations and Designations Power Saw Expenses (Archived) Preparing Returns for Deceased Persons YYYY Prescribed Rates of Interest, updated January YYYY Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporation Tax Calculation (YYYY and later tax years) Prince Edward Island Manufacturing and Processing Profit Tax Credit Prince Edward Island Manufacturing and Processing Profits Tax Credit Prince Edward Island Small Business Deduction Prince Edward Island Tax Principal Residence Worksheet Provincial Alternative Minimum Tax Provincial Foreign Tax Credit Provincial and Territorial Income Tax Newfoundland, Prince Edward Island, and Nunavut Provincial and Territorial Income Tax Saskatchewan, Alberta, Northwest Territories and Yukon Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting Q Top of Page Qualified Donees Worksheet / Amounts Provided to Other Organizations R Top of Page RRSPs and Other Registered Plans for Retirement Reconciliation of Business Income for Tax Purposes YYYY Reconciliation of Partner's Capital Account- Schedule 50 Reconciliation of YYYY Business Income for Tax Purposes Record of Inventory- Tobacco Products Inventory Tax Reduction at Dec. 31, YYYY of Refundable Dividend Registered Charity Information Return Registered Charity Information Return Registered Charity Information Return Registered Investment Income Tax Return Related and Associated Corporations Rental Income Tax Guide YYYY- Includes Form T776 Reportable Transaction Information Return Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) Request for Corporation Loss Carry-back from Taxation Year Ending____ Request for Loss Carryback Request for Loss Carryback by a Trust Request for Re-appropriation of T2 Statute-barred Credits Reserves on Dispositions of Capital Property Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Resource Allowance and Depletion Schedules Resource-Related Deductions Resource-Related Deductions- Schedule 12 Return of Farm-Support Payment Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization S Top of Page STATEMENT A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals STATEMENT B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Saskatchewan Corporation Tax Calculation (YYYY and later taxation years) Saskatchewan Employee's Tools Tax Credit Saskatchewan Farm And Small Business Capital Gains Tax Credit Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts)- YYYY Saskatchewan Graduate Retention Program Saskatchewan Income Tax Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Profits Tax Reduction (YYYY and later taxation years) Saskatchewan Manufacturing and Processing Profits Tax Reduction YYYY and Subsequent Years- rev_95 Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan New Small Business Corporate Tax Reduction Saskatchewan Research and Development Tax Credit Saskatchewan Royalty Tax Rebate Saskatchewan Royalty Tax Rebate Calculation (Corporation) Saskatchewan Royalty Tax Rebate Calculation (Corporations) (YYYY and later taxation years) Schedule 1 Supplementary- YYYY and Subsequent Taxation Years Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) Shareholder Information Special Release- Power Saw Expenses (Archived) Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply Statement of Business Activities Statement of Business or Professional Activities Statement of Deferred Stock Option Benefits Statement of Discounting Transaction Statement of Employment Expenses Statement of Farm Support Payment Statement of Farm Support Payments Statement of Farm Support Payments Statement of Farming Activities Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM) Statement of Fishing Activities Statement of Fishing Income Statement of Partnership Income Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses Statement of Professional Activities Statement of Real Estate Rentals Statement of Trust Income Allocations and Designations Statement of partnership income for tax shelters and renounced resource expenses- Instructions for Recipient Summary of Assistance Summary of Deemed Realizations Summary of Dispositions of Capital Property Summary of Dispositions of Capital Property- Schedule 6 Summary of Pension Adjustment Reversals (PARs) Summary of Reserves on Dispositions of Capital Property Summary of Trust Income Allocations and Designations Supplementary Schedule for Dispositions of Capital Property Acquired Before YYYY Supplementary Unemployment Benefit Plan Income Tax Return T Top of Page T2- FTC Schedule 1 T2 Corporation- Income Tax Guide T2 Short Return- For Eligible Corporations T2-FTC Schedule 1 T3- Trust Guide T3 Federal Foreign Tax Credits T3 Pooled Registered Pension Plan Tax Return T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 Provincial or Territorial Foreign Tax Credit T3 Trust Income Tax and Information Return T3 Trust Package- Alberta T3IND Income Tax Return for RRSP, RRIF, or RESP. ...

.- 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 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 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 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 IT487 ARCHIVED- General limitation on deduction of outlays or expenses IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation IT490 ARCHIVED- Barter transactions 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 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) NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld for Tax Year_______________ NR7-R Application for Refund Part XIII Tax Withheld NR73 Determination of Residency Status (Leaving Canada) NR74 Determination of Residency Status (Entering Canada) P102 Support Payments- Includes Form T1158 P105 Students and Income Tax P113 Gifts and Income Tax 2016 P148 Resolving your dispute: Objection and appeal rights under the Income Tax Act RC96 Lifelong Learning Plan (LLP) Request to withdraw funds from an RRSP RC267 Employee Contributions to a United States Retirement Plan for 2016 – Temporary Assignments RC268 Employee Contributions to a United States Retirement Plan for 2016- Cross-Border Commuters RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2016- Non-United States Plans or Arrangements RC339 Individual Return for Certain Taxes for RRSPs or RRIFs RC341 Election on Transitional Prohibited Investment Benefit for RRSPs or RRIFs RC4064 Disability-Related Information- 2016 RC4088 General Index of Financial Information (GIFI) RC4092 Registered Education Savings Plans RC4111 Canada Revenue Agency- What to Do Following a Death RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4137 Pension Adjustment Reversal Guide RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4169 Tax Treatment of Mutual Funds for Individuals RC4177 Fact Sheet Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4288 Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4460 Registered Disability Savings Plan T1-ADJ T1 Adjustment Request T1-M Moving Expenses Deduction T1-OVP 2016 Individual Tax Return for RRSP Excess Contributions T1-OVP-S 2016 Simplified Individual Tax Return for RRSP, SPP and PRPP Excess Contributions T1A Request for Loss Carryback T2SCH50 Shareholder Information (2006 and later taxation years) T3 Statement of Trust Income Allocations and Designations (slip) T3SCH9 Income Allocations and Designations to Beneficiaries T3SCH10 Part XII.2 Tax and Part XIII Non-Resident Withholding Tax T3SCH11 Federal Income Tax T3SCH12 Minimum Tax T3SUM Summary of Trust Income Allocations and Designations T4 Statement of Remuneration Paid (slip) T4A Statement of Pension, Retirement, Annuity, and Other Income T4RIF Statement of Income From a Registered Retirement Income Fund T4RIFSUM T4RIF Summary T4RSP Statement of RRSP Income T4RSPSUM T4RSP Summary T4SUM Summary of Remuneration Paid T5 Statement of Investment Income (slip) T400A Objection- Income Tax Act T657 Calculation of Capital Gains Deduction for 2016 T691 Alternative Minimum Tax T776 Statement of Real Estate Rentals T777 Statement of Employment Expenses T778 Child Care Expenses Deduction for 2016 T1005 Manitoba Tuition Fee Income Tax Rebate T1013 Authorizing or Cancelling a Representative T1032 Joint Election to Split Pension Income for 2016 T1158 Registration of Family Support Payments T1159 Income Tax Return for Electing Under Section 216 T1161 List of Properties by an Emigrant of Canada T1198 Statement of Qualifying Retroactive Lump-Sum Payment T1234 Schedule B, Allowable Amounts of Non-Refundable Tax Credits- includes Form T1248, Schedule D T1243 Deemed Disposition of Property by an Emigrant of Canada T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property T1248 Schedule D, Information About Your Residency Status- Includes Form T1234, Schedule B T2036 Provincial or Territorial Foreign Tax Credit T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor T2125 Statement of Business or Professional Activities 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 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 T2222 Northern Residents Deductions T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4001 Employers' Guide- Payroll Deductions and Remittances T4002 Business and Professional Income 2016 T4011 Preparing Returns for Deceased Persons 2016 T4013 T3- Trust Guide 2016 T4036 Rental Income T4037 Capital Gains 2016 T4040 RRSPs and Other Registered Plans for Retirement- 2016 T4044 Employment Expenses 2016- Includes forms T777, TL2, T2200, and GST370 T4055 Newcomers to Canada- 2016 T4058 Non-Residents and Income Tax- 2016 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2016 T4079 T4RSP and T4RIF Guide T4084 Pension Adjustment Guide T4114 Canada Child Benefit and related provincial and territorial programs T4144 Income Tax Guide for Electing Under Section 216- 2016 T4145 Electing Under Section 217 of the Income Tax Act- 2016 T5008 Statement of Securities Transactions T5008SUM Return of Securities Transactions TD1BC 2017 British Columbia Personal Tax Credits Return TD1BC-WS Worksheet for the 2017 British Columbia Personal Tax Credits Return TD1X Statement of Commission Income and Expenses for Payroll Tax Deductions TL2 Claim for Meals and Lodging Expenses TL11D Tuition Fees Certificate- Educational Institutions Outside Canada for a Deemed Resident of Canada TX19 Asking for a Clearance Certificate Report a problem or mistake on this page Thank you for your help! ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse a person under 18 years of age a person with whom you were not dealing at arm's length the person to whom you transferred the property becomes liable for the lesser of the amount you owe; or the excess of the fair market value of the property, minus any consideration given for the property. ...

You have the right to be treated professionally, courteously, and fairly You can expect us to treat you courteously and with consideration at all times, including when we ask for information or arrange interviews and audits. ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

When this was taken into consideration RL coverage provided by the samples increased slightly to 41%. ...