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Current CRA website
Northern Ontario Energy Credit Questions and Answers
What areas of Ontario are considered Northern Ontario for the NOEC? Am I eligible for the 2025 NOEC? ... What areas of Ontario are considered Northern Ontario for the NOEC? For the NOEC, Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming. ...
Current CRA website
T4A-NR slip – Payments to non-residents for services provided in Canada
What is a payroll account Document navigation Next:When to file information returns What is considered the primary source of business income What is a payroll account A payroll account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the CRA. ...
Current CRA website
T4A-NR slip – Payments to non-residents for services provided in Canada
What is a payroll account Document navigation Next:When to file information returns What is considered the primary source of business income What is a payroll account A payroll account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the CRA. ...
Current CRA website
EFILE news and program updates
These tips are not meant to replace any security procedures present in your organization and should only be considered as best practices that may complement your already existing protocols. ... January 21, 2025- Lifting of the electronic filing exclusion – Payments that are considered Qualifying retroactive lump-sum payments (QRLSP) New for the 2025 tax filing season! ...
Administrative Letter
11 July 1990 Administrative Letter 59496 F - Scientific Research & Experimental Development
If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... However, should CANCo not be acting as an agent of NRCo, payments made by CANCo would normally be considered an expenditure made by CANCo for the purposes of that subparagraph. ... In addition, the amounts received by those Canadian researchers would not be considered contract payments as they are payable by a non-resident person not subject to Canadian income tax. ...
Technical Interpretation - External
7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty
Principal Issues: Whether the particular partners of a UK LP (a) have indirect control over the voting power of Holdco held by the UK LP; (b) considered to indirectly own more that 10% of the shares and capital of Holdco; and (c) considered to be dealing at arm's length with Canco, a subsidiary of Holdco. ... Issue 2- Whether LP1 and LP3 are considered to own indirectly shares of Holdco for purposes of paragraph 3 of Article 10? ... By analogy, you reason that a partner who is considered to be dealing at arm’s length with a partnership should also be considered to be dealing at arm’s length with the corporation controlled by the partnership. ...
Old website (cra-arc.gc.ca)
Summary of the Board of Management Oversight Framework - Assessment of Performance 2013-2014
Assessment Criteria: Measures to foster and promote a culture of integrity are taken Measures to prevent, monitor, detect, and manage breaches of integrity are taken Summary of Information Considered by the Board: Integrity is an ongoing priority for the Agency. ... Assessment Criteria: Procurement activities yield best value in return for amounts disbursed Summary of Information Considered by the Board: A Procurement Review and Oversight Committee was established with CRA's Chief Financial Officer as a member. ... Assessment Criteria: Service standards and targets are consistently met Client satisfaction is measured to identify service improvement goals and priorities Summary of Information Considered by the Board: The CRA continues to perform well with its service standards and reports performance both internally and externally. ...
Current CRA website
Summary of the Board of Management Oversight Framework - Assessment of Performance 2013-2014
Assessment Criteria: Measures to foster and promote a culture of integrity are taken Measures to prevent, monitor, detect, and manage breaches of integrity are taken Summary of Information Considered by the Board: Integrity is an ongoing priority for the Agency. ... Assessment Criteria: Procurement activities yield best value in return for amounts disbursed Summary of Information Considered by the Board: A Procurement Review and Oversight Committee was established with CRA's Chief Financial Officer as a member. ... Assessment Criteria: Service standards and targets are consistently met Client satisfaction is measured to identify service improvement goals and priorities Summary of Information Considered by the Board: The CRA continues to perform well with its service standards and reports performance both internally and externally. ...
Old website (cra-arc.gc.ca)
GST/HST and e-commerce
The functions carried out through the server are considered to be a significant and essential in an ISP's business. ... Exports Exports According to the place of supply rules for IPP, services and telecommunication services, your supply may be considered to be made in Canada. ... If your supply is considered an export, it could be a zero-rated supply, which is a taxable supply that is subject to a GST/HST rate of 0%. ...
Old website (cra-arc.gc.ca)
GST/HST Information for Non-Profit Organizations
Band funding of Indian non-profit organizations will be considered equivalent to government funding. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...