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Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivable precious metals, gold certificates and futures contracts held outside Canada Specified foreign property does not include any of the following: an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property used or held exclusively in the course of carrying on your active business your personal-use property Note You must file Form T1135 for 2023 no later than April 30, 2024, (June 15, 2024, if you or your cohabiting spouse or common-law partner carried on a business in 2023, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...

If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits: their first name their social insurance number their net income before the separation or before they died Residency information for tax administration agreements Elections Canada Foreign property Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible or corporeal property situated outside Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivable precious metals, gold certificates and futures contracts held outside Canada Specified foreign property does not include any of the following: an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2023 no later than April 30, 2024, (June 15, 2024, if you or your cohabiting spouse or common-law partner carried on a business in 2023, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...

Information requested in this part must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim. ...

Specified foreign property includes: funds or intangible property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation held by you or an agent on your behalf an interest in a non-resident trust that was acquired for consideration shares of corporations resident in Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire, a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivable precious metals, gold certificates and future contracts held outside Canada an interest in, or right to acquire, any property that is a specified foreign property Note An interest in a foreign life insurance policy generally meets the definition of specified foreign property. ...

If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits: their first name their social insurance number their net income before the date of separation or before their date of death Residency information for tax administration agreements Elections Canada Foreign property Specified foreign property includes: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation held by you or by an agent on your behalf an interest in a non-resident trust that was acquired for consideration shares of corporations residents in Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable precious metals, gold certificates, and future contracts held outside Canada an interest in, or right to acquire, any property that is a specified foreign property Note An interest in a foreign life insurance policy generally meets the definition of specified foregin property. ...

Dutiable amount, in respect of a cannabis product, means, other than an amount determined in a prescribed manner in prescribed circumstances, the amount determined by the formula: A × [100% ÷ (100% + B + C)] A × [100% ÷ (100% + B + C)] Where A is the total consideration (generally the sales price), as determined for GST/HST purposes, that the purchaser is liable to pay to the vendor for the cannabis product and the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter B is the ad valorem cannabis duty rate set out in paragraph 2(a) of Schedule 7 to the Excise Act, 2001 (2.5%) C is: in respect of a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular listed specified province plus the adjustment rate set out in section 5 of that schedule in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular specified province in any other case, 0% Flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. ...

You should report these amounts on the summary without taking into considerations the currencies used to report them on the slips. ...

You can still deduct them in future years, as long as the amounts are within your deduction limit. your available contribution room This is the maximum amount you can contribute for the next tax year and takes your unused contributions into consideration. ...

You can tell the CRA by using one of the following methods: My Account calling 1-800-387-1193 sending Form RC65, Marital Status Change When the CRA gets notification of your change in marital status, your CCB will be recalculated taking into consideration your new marital status and your new adjusted family net income. ...

Table of Contents Overview Information on registration Air carriers and specified air carriers Timing of registration Marine carriers and specified marine carriers Timing of registration Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered air or marine carrier Registered specified air or marine carrier Bringing or importing fuel into a listed province Net fuel quantity calculation Registered air or marine carrier or registered specified air or marine carrier that is also a registered user of fuel Registered air or marine carrier or registered specified air or marine carrier that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating net fuel quantity Calculating the charge payable or the net fuel quantity rebate Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered air or marine carrier or a registered specified air or marine carrier Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Net fuel quantity rebate Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities Footnote 1. ...