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Current CRA website

Rebate for Artistic Works Produced for Export (Revised August 10, 1999)

In addition, the total amount of consideration for taxable supplies in respect of which the rebate application is made, is at least $200. ...
Current CRA website

Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election

Miscellaneous considerations 12. Documentation CIVIL LAW GUIDELINES The joint venture relationship is not recognized in Québec civil law by either the Civil Code of Lower Canada or the Civil Code of Québec. ...
Current CRA website

Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that is Situated in Canada at Time the Service is Performed, for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act

It is important that the supplier's understanding of the purpose or objective of the service, as reflected in the contractual agreement with the non-resident customer, be taken into consideration. ...
Current CRA website

Appendices

This may be a result of the following paper reduction activities:- Expanding and updating the Report on CRA's Internal Consumption of Paper to include a profile of CRA's employee demographics, an analysis of paper use trends, and proposed paper reduction initiatives for future consideration.- This year's updated paper reduction campaign was launched within the Paper Talk website in time for Earth Day (April 22 nd, 2005). ...
Current CRA website

Webinar: Enhanced CPP & You

Please take this into consideration as we go over the webinar. Now, let's get started. ...
Current CRA website

Benefits and credits: Information for Indigenous peoples

Once the CRA knows about your change in marital status, we will recalculate your payments, taking into consideration your new marital status and your new family net income. ...
Current CRA website

Frequently asked questions

Members of the Advisory Board were selected with consideration given to the linguistic, cultural, and ethnic diversity of the country. ...
Current CRA website

How to apply

Failure to provide information will affect your consideration for benefits. ...
Current CRA website

How to apply

Failure to provide information will affect your consideration for benefits. ...
Current CRA website

Webinar: The new CVITP grant program for organizations that host free tax clinics

For the grant’s first year in 2021, the CRA will take into consideration the date of the original grant application when it reviews applications on a first-come, first-served basis. ...

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