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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. ...
Current CRA website

Independent Advisory Board on Eligibility for Journalism Tax Measures - Annual Report 2020-2021

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

Expenses you can claim

Some examples of ancillary services could include: security traffic control janitorial or cleaning services landscaping waste collection, disposal, and recycling snow removal To be an eligible expense, payments for ancillary services must: be required to be paid by an eligible entity under a qualifying net lease agreement be paid as regular instalments to the lessor be for services customarily supplied or rendered in connection with the rental of real property, and meet the rest of the criteria for eligible rent expenses Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property. ...
Current CRA website

Pool of Deductible SR&ED Expenditures Policy - 2014

The legislation is structured to provide for a pool that accumulates amounts over time, and is recalculated taking into consideration all relevant transactions and adjustments that occur over that time. ...
GST/HST Ruling

2 May 2019 GST/HST Ruling 150998 - Fees charged in relation to project loans

When a person is assisting another person to find a lender, or attempting to find a lender, consideration must be given to the predominant nature of the supply of the service being provided – that is, whether the predominant nature of the service is one of a service of “arranging for” a financial service under paragraph (l) of the definition of “financial service” in subsection 123(1), or a preparatory service to assist the other person to obtain the loan, which is excluded from the definition by paragraph (r.4). ...
GST/HST Interpretation

22 June 2017 GST/HST Interpretation 180966 - Old “matter” versus new “matter” with respect to rebates

For example, in a particular claim period, a non-registrant charity that is resident only in Ontario purchased goods in Nova Scotia for consideration of $10,000 plus HST of $1,500 (15% HST). ...
GST/HST Ruling

30 April 2018 GST/HST Ruling 162100 - Application of GST/HST to supplies of cannabis for medical purposes

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ...

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