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Old website (cra-arc.gc.ca)

Registering a Charity for Income Tax Purposes

The amounts may be rounded off to the nearest $100 or $1,000, where reasonable. a) Revenue Gifts A gift is a voluntary transfer of property without valuable consideration for the donor. ...
Old website (cra-arc.gc.ca)

Prescribed Compensation for Registered Pension Plans

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...
Archived CRA website

ARCHIVED - Contributions to Registered Retirement Savings Plan

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...
Old website (cra-arc.gc.ca)

Pension Adjustment Reversal Guide

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...
Old website (cra-arc.gc.ca)

RC2 – The Business Number and Your Canada Revenue Agency Program Accounts

You are a corporation resident in Canada that satisfies the definition of "temporary member" in subsection 156(1) of the Excise Tax Act for the purposes of the election for nil consideration, except that you are not a registrant. ...
Old website (cra-arc.gc.ca)

SR&ED Filing Requirements Policy

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. ...
Archived CRA website

ARCHIVED - Vehicle, Travel and Sales Expenses of Employees

In determining the reasonableness of the amount claimed by the employee for travel costs, consideration will be given to the mode of transportation used by the employee versus the mode of transportation that could be used to satisfy the requirement to travel. 34. ...
Old website (cra-arc.gc.ca)

Substantial Renovations and the GST/HST New Housing Rebate

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...
Current CRA website

Pension Adjustment Reversal Guide

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...
Current CRA website

Substantial Renovations and the GST/HST New Housing Rebate

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

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