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Specified foreign property includes all of the following: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside of 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 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 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 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 an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property 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 you used or held exclusively in the course of carrying on your active business your personal-use property For more information on specified foreign property, see Form T1135, Foreign Income Verification Statement. ...

As a result, a residual input is property or a service that is acquired, imported or brought into a participating province, or consumed or used, both for the purpose of making taxable supplies for consideration and for other purposes, and which is neither capital personal property nor capital real property (nor improvements to these capital properties). ...

In determining whether a particular recreational unit is affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the Act, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ...

[Footnote 17] Sustainability Criteria for Partnerships consist of a series of relevant prompt questions under the broad headings of Economic, Social, Environment, and Good Governance considerations. ...

Support for Transgender and Gender Variant Employees: To outline some of the practical considerations relating to supporting transgender and gender-variant employees in the workplace, a guide called “Support for Transgender and Gender-Variant Employees: A Guide for Employees and Managers”is currently in development. ...

Some other examples of deductions might include: Registered Pension Plan (RPP) contributions Employment expenses Tax-exempt income is not taken into consideration in the calculation of many deductions, tax credits, and benefits, including: Canada child benefit (CCB) GST/HST credit RRSP deduction limits charitable donations medical expenses Form T90 Income exempt under the Indian Act Individuals who are registered or entitled to be registered as an Indian under the Indian Act and have income that is exempt from tax under the Indian Act can use the form T90 to calculate their net exempt income so that the CRA can properly calculate their Canada training credit limit (CTCL) for the following year, if applicable, and the Canada workers benefit (CWB) for the current tax year. ...

Table 1- Debt Management Call Centre Protocol Agreement Debt Management Call Centre Protocol Agreement [footnote4] 2008-2009 Performance Against Targets Breakdown Actual Performance Target Variance Protocol Agreement Resolution rate (arranged vs. referred to TSO) 92.5% 75% 23.33% Service Level (80/60) inbound calls 85.1% 80% 6.37% Accessibility for inbound calls 96.9% 95% 2.04% Direct / Indirect (outbound / inbound) 65 / 35 60 / 40 N/A Direct / Indirect (collection letter workload) 65 / 35 68 / 32 N/A Teletrace for T1, T2 & GST (accounts/hour) 8.9 6.0 48.33% Program Budget Program Allocation $10,792,848 $10,651,000 1.33% Program O&M $442,818 $366,000 20.99% Program Totals $11,235,666 $11,017,000 1.98% Accounts Arranged T1 Collection 278,248 275,885 0.86% T2 Collection 34,760 24,616 41.21% T1 Installment 10,529 8,000 31.61% GST Collection 51,837 30,583 69.50% GST Compliance 217,603 170,356 27.73% Totals 592,977 509,440 16.40% Dollars Arranged T1 Collection $1,167,825,597 N/A N/A T2 Collection $237,985,623 N/A N/A GST Collection $119,326,057 N/A N/A Totals $1,525,137,277 N/A N/A DMCC activities extend beyond arrangements and referrals In the current DMCC program environment, the focus of performance measurement is directed towards those accounts that meet the status of arranged or referred but does not take into consideration total volume of all activities undertaken. ...

Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...

Table of Contents Overview Information on registration Users of fuel Users of combustible waste Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered user of fuel Registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered user of fuel in respect of fuel and a listed province Calculating the charge payable by a registered user of combustible waste in respect of combustible waste and a listed province Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered user of fuel Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Fuel used in a non-covered activity 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. ...