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Current CRA website

Refundable tax credit for Working income tax benefit: Application and Eligibility

However, if your dependants are already registered for the goods and services tax/harmonized sales tax (GST/HST) credit, the CRA will automatically take them into consideration when calculating your WITB amount. 7. ...
Current CRA website

Complete and file a return – File the return

For more information, see: Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances Form GST489, Return for Self-assessment of the Provincial Part of Harmonized Sales Tax (HST) Document navigation Previous- Calculate the net tax to complete a GST/HST return Next- After filing a GST/HST return Thank you for your feedback Date modified: 2023-02-28 ...
Current CRA website

Submit accessibility feedback

The feedback we receive and how we take it into consideration will be included in our progress reports. ...
Current CRA website

Filing a special election or return

Elections/Returns Form number Title T1046 Designation of Resource Amount by an Original Owner T1169 Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust T123 Election on Disposition of Canadian Securities T1521 Election Under Subsection 15(2.11) T1851 Election Under Subsection 185.1(2) T2002 Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation T2004 Election by a Credit Union to Allocate Taxable Dividends and Net Non-taxable Capital Gains to Member Credit Unions T2010 Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) 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 T2024 Election Under Subsection 20(24) T2027 Election to Deem Amount of Settlement of a Debt or Obligation on the Winding-Up of a Subsidiary T2034 Election to Establish Inventory Unit Prices for Animals T2047 Agreement in Respect of Unpaid Amounts T2SCH89 Request for Capital Dividend Account Balance Verification 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 T2067 Election Not To Be A Public Corporation T2073 Election to be a Public Corporation T2076 Valuation Day Value Election for Capital Properties Owned on December 31, 1971 T2079 Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer 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 T2123 Election Under Subsection 212.3(3) T2143 Election Not To Be a Restricted Financial Institution T2156 Agreement to Transfer a Forgiven Amount Under Section 80.04 T217 Election, or Revocation of an Election, to use the Mark-to-Market method T2185 Election on Disposition of Property by a Segregated Fund Trust to a Related Segregated Fund Trust T2311 Election Under Subsection 212.3(11) T3009 Election from Deemed Disposition and Reacquisition of any Capital Property of an Employees Profit Sharing Plan under Subsection 144.(4.2) T3018 Election Under Subsection 138.1(4) of the Deemed Disposition of Capital Property of a Life Insurance Segregated Fund T2016 Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2046 Tax Return Where Registration of a Charity is Revoked T2096 Part XII.1 Tax Return- Tax On Carved-Out Income 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 T2152 Part X.3 Tax Return for A Labour-Sponsored Venture Capital Corporation T3152 replaces T2152A Part X.3 Tax Return and Request for a Refund for a Labour-Sponsored Venture Capital Corporation T913 Part XI.2 Tax Return- Tax for the Disposition of Certain Properties T2184 Election to Deem an Excess Dividend as a Separate Dividend Under Subsection 184(3) How to file All special elections and returns can be filed on paper or electronically. ...
Current CRA website

Newsletter no. 14-2, IPP minimum amount

Where an actual conflict exists (for example, an IPP minimum amount would be more than the plan’s actuarial surplus), this information will be taken into consideration. ...
Current CRA website

Time Limits and Other Periods Act (COVID-19)

Similar to the coming into force of many tax provisions, the temporary authority under the TLOPA takes into consideration the date on which the draft legislation was announced, which was May 19, 2020. ...
Current CRA website

Registered Plans Directorate technical manual

Consideration will be given to other relatively short periods of service (three years or less) that occurred inside Canada with an employer that is associated or affiliated with a participating employer. ...
Current CRA website

Newsletter no. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments

However, consideration may be given to retroactive amendments for pension plans established by way of legislation or a collective bargaining agreement and the delay in implementing an amendment arose because of implementing legislation or negotiations in a collective agreement. ...
Current CRA website

Summary of the Corporate Business Plan 2017-2018 to 2019-2020

The Serving You Better consultations that were held at the end of 2016 highlight the government's commitment to take into consideration the points of view of stakeholders and adapt government services to their needs. ...
Current CRA website

Sustainable Development Commitment

Consistent with general management principles of the federal government, the sustainable development principles include the following: Leadership: promote sustainable development through actions, policies, and programs; Accountability: define and be held accountable for assigned roles in supporting sustainable development; Integrated decision-making: integrate sustainable development into decision-making rules, processes, and institutions; Informed decision-making: provide the necessary knowledge, information, and learning opportunities to support the incorporation of sustainable development principles relating to economic, social, and environmental considerations into decision making; Results-based approach: take actions to ensure measurable progress towards sustainable development; Shared responsibility and cooperation: work with colleagues, clients, and partners to achieve shared goals and objectives; and Environmental stewardship and compliance: meet or exceed federal environmental legislation and implement best practices. ...

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