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Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Given all of these considerations, competing priorities have impacted the directorate’s ability to respond to external interpretations via a taxpayer’s submission as they have become the least prioritized service. ...

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. ...