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In urgent circumstances, the CRA will expedite consideration of these applications. ...

Please note that consideration may be given to RRSP and RRIF administrative relief relating to registration issues only if a certified true copy of the complete transcript of what transpired is provided in addition to the other relevant documents that are listed on our website. ...

Several private foundations and other registered charities have substantial investment portfolios and often, the size of their portfolio as well as other considerations can justify their managing these portfolios in-house rather than through a broker. 2. ...

The Communications Strategy guides the SD communications of the CRA by outlining a public environmental analysis, strategic considerations, communication objectives, target audiences, key messages, communications approach, products, and activities; role and involvement; budget, and evaluation. ...

Doing taxes for someone who died There may be special considerations when claiming amounts on line 31900 for someone who died. ...

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, in gratitude for, or in any other way related to the gift. ...

The debt will be a capital loss in the following situations: You acquired it to earn income from a business or property You acquired it as consideration or payment for the sale of capital property in an arm's length transaction In most cases, the capital loss is equal to the adjusted cost base of the debt. ...

A discounter (within the meaning of the Tax Rebate Discounting Act) who pays an amount to a person to acquire from the person a right to a refund of tax (within the meaning of the Tax Rebate Discounting Act), notwithstanding section 139 Footnote 1, is deemed to have made two supplies: (a) a taxable supply of a service for consideration equal to the lesser of: (i) 2/3 × (refund- amount paid to the person by the discounter); and (ii) $30; and (b) a separate exempt supply of a financial service. ... As a result, the consideration for the taxable supply equals 2/3 of the difference between the actual tax refund and the amount paid by the discounter to the client, to a maximum of $30. The remainder of the fee (or discount) charged by the discounter to the client is treated as consideration for the financial service. ...

An "improvement" in respect of capital property is defined in section 123(1) of the Act as any property or service to the extent that the consideration for the property or service would be included in determining the adjusted cost base of the capital property for income tax purposes. Where the capital property in question is a residential complex, the improvement must relate to a property or service the consideration for which is included in the adjusted cost base of the residential complex. ... Other property and services that are supplied in respect of the land, interest, building or appurtenance that form part of the single unit residential complex may also be eligible for rebate as an improvement provided the consideration paid or payable for such property or service would be included in determining the adjusted cost base of the complex for income tax purposes. ...

In order to take advantage of the capital gains deduction under subsection 110.6(2.1) of the Act before the shares cease to be qualified small business corporation shares, the individual sells the shares to a related corporation in consideration for shares and elects an amount under subsection 85(1) of the Act that will permit the individual to take the maximum capital gains deduction. ... Interpretation Section 84.1 of the Act describes the circumstances in which consideration received by a taxpayer on a sale of shares to a corporation should be accounted for as a dividend. ... Interpretation The shares of the subsidiaries issued in consideration for the property comprising businesses A and B are deemed by section 54.2 of the Act to be capital property of Canco. ...