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Archived CRA website

ARCHIVED - Conversion of property, other than real property, from or to inventory

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. 1. ... These notionally determined capital gains or losses will be considered to give rise to taxable capital gains or allowable capital losses for the taxation year during which the actual disposition of the relevant property occurs and will be required to be so reported in that same year. ... The conversion of a unit of merchandise from inventory to capital property, as envisaged by 9 above, is not considered to be either a disposition or an acquisition. ...
Archived CRA website

ARCHIVED - Conversion of property, other than real property, from or to inventory

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. 1. ... These notionally determined capital gains or losses will be considered to give rise to taxable capital gains or allowable capital losses for the taxation year during which the actual disposition of the relevant property occurs and will be required to be so reported in that same year. ... The conversion of a unit of merchandise from inventory to capital property, as envisaged by 9 above, is not considered to be either a disposition or an acquisition. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2013 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2012 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2015 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2013 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2015 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

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