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Books and records Reason to educate- minor errors: Non-material and/or unintentional errors and/or omissions in the books and records Not having a travel log to support minor expenses Not maintaining a copy of current governing documents Examples of high-risk non-compliance: Having no books and records available Refusing to provide books and records Committing culpable conduct (falsified books and records) Official donation receipts Reason to educate- missing minor elements: A statement that it is an "official receipt for income tax purposes" The place or locality where the receipt was issued The name Canada Revenue Agency and the website address (canada.ca/charities-giving) Examples of serious non-compliance: Issuing falsified/fraudulent/inflated receipts Issuing receipts for services Lending registration number to other organizations T3010 information return Reason to educate- unintentional minor errors: Allocating fundraising expenses to the wrong reporting line Incorrectly reporting line 5010 “Total expenditures on management and administration” Examples of intentional/serious errors: Significant inaccuracies, beyond what is reasonably considered minor* Willfully omitting information from the T3010 and/or financial statements Failing to file a return as and when required (which results in a revocation for failure to file) *Opportunities for the Disabled Foundation v MNR, 2016 FCA 94 at paras 50-51. ...

.- capital gains IT-173R2(SR)- cross-border payments TN-44- US LLC with Canadian branch TN-44 forms – Declaration of benefits TN-44 paid-up capital increase by ULC TN-44 Tax avoidance general TN-30 Tax audits consistency TN-44 enhanced TN-34 Tax credits certified cultural property- individuals IT-407R4(C) disability IT-519R2(C) dividend – see Tax credits, dividends education – see Tax credits, education employment – see Tax credits, employment foreign – see Tax credits, foreign medical expenses IT-519R2(C) non-refundable in the case of a deceased person IT-326R3 ordering of IT-523 personal – see Tax credits, personal refundable – see Tax credits, refundable tuition – see Tax credits, tuition Tax credits, dividends dividends from taxable Canadian corporation IT-67R3 inter-spousal property transfers and loans IT-511R property transfer to minors IT-510 Tax credits, education definitions and calculation IT-515R2 Tax credits, employment overseas employment IT-497R4 Tax credits, foreign beneficiaries IT-201R2 carry-forward and carry-back of unused credits IT-520(C) claim and computation IT-270R3 deductions for IT-270R3 eligibility IT-270R3 foreign source capital gains and losses IT-395R2 formula IT-270R3; IT-395R2 non-residents' IT-270R3 overseas employment IT-497R4 resident partner's, determination IT-81R social security taxes TN-30; TN-31R2 territorial source of income IT-270R3 trusts IT-201R2 Tax credits, personal calculation IT-513R different types IT-513R support payments IT-530R Tax credits, refundable medical expenses IT-519R2(C) Tax credits, tuition eligible tuition fees IT-516R2 Tax-Free Savings Accounts (TFSAs) key employee, shares issued to TFSA for TN-44 Tax losses sale TN-34 Tax shelters definition TN-41 donation of flow-through shares TN-41 Rulings position TN-22 Taxable Canadian property transfer to a corporation IT-291R3 Taxable employment benefits administrative policy change TN-40 Taxable dividends allocation to employees profit-sharing plans IT-379R exempt from part IV tax IT-269R4 part IV tax IT-269R4 Taxation year corporations with different IT-64R4(C) corporations emigrating IT-451R Taxes inter vivos trusts IT-406R2 resource property, paid to Crown IT-438R2 Taxpayers deceased- exchange of property IT-259R4 partnership deemed to be IT-413R special reserves – see Reserves Teachers – see Professors and teachers Television – see Radio and television Tenants premiums re lease extension or cancellation, income IT-359R2 Terminal allowance eligible capital property IT-123R6 Testamentary trusts cost of property owned on December 31, 1971 IT-130 spouse trust IT-305R4 Thefts, defalcation, embezzlement gains from IT-256R loss of trading assets, deductions for IT-185R(C) Thin capitalization "beginning of a calendar month" TN-38 impact of IFRS TN-42 interest on debts owing to specified non-residents IT-59R3 Tickets deferred cash purchase, of Canadian Wheat Board IT-184R lottery, vendors' receipts IT-404R official receipts, considered as IT-110R3- split-receipting, proposed guidelines TN-26 Timber royalties, non-residents' election re tax IT-393R2 Timber limits and cutting rights tax treatment IT-481(C) Timber resource properties partial disposition IT-418 tax treatment IT-481(C) Tools cost reimbursed or paid by employer- employees' fringe benefits IT-470R(c) defined IT-422 Topsoil sale of, farming business IT-433R Trade debts loans to shareholders IT-119R4 Trade unions annual dues, deductions and certification IT-103R defined IT-103R payments received by members IT-334R2 Trademarks expense of acquisition IT-143R3 Trade payables debt obligations TN-41 Training expenses care of an individual with mental or physical infirmity IT-519R2(C) deductibility IT-357R2 in a school- medical expenses IT-519R2(C) self-employed individuals', deductibility IT-357R2 Transactions adventure or concern in nature of trade IT-459 arm's length IT-419R2 business, pre-incorporation IT-454 commodity futures, taxation IT-346R non-arm's length – see Transactions, non-arm's length securities IT-479R(SR) series of TN-22 Transactions, non-arm's length defined IT-419R2 sale of land IT-152R3 shares to corporations IT-489R Transfer commission income to corporation TN-22 depreciable capital property IT-291R3 depreciable property to another class- recapture and terminal loss IT-478R2 eligible capital property IT-123R6; IT-291R3 inter vivos of farm property to parent, to child IT-268R3(SR); IT-268R4 principal residence IT-120R6 rights to income IT-440R2 work in progress IT-457R Transfer pricing competent authority assistance TN-41 update TN-34 Transplants bone marrow or organ, medical expenses IT-519R2(C) Transportation benefits or allowances- special work site or remote work locations IT-91R4 food, beverages and entertainment included in fares IT-518R initial and terminal- special work sites or remote work locations IT-91R4 of patient and accompanying individual- medical expenses IT-519R2(C) subsidized by employer- employees' fringe benefits IT-470R(C) Transportation passes employees' fringe benefits IT-470R(C) Travel expenses employee's IT-522R- spouse, fringe benefits IT-470R(C) of patient and accompanying individual- medical expenses IT-519R2(C) rental operation IT-434R(SR) scientific research and experimental development expenditures IT-151R5(C) within municipality or metropolitan area- taxable employment benefits TN-40 Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions interpretation TN-34 mutual administrative assistance in tax matters TN-34 resident of convenience TN-35 shopping- general anti-avoidance rule TN-22 Tree farms – see Farmers and fishermen Trust accounts disbursements by lawyer IT-129R lawyers', interests IT-129R Trustees and control changes TN-34 Trusts – see also Estates allowable capital losses IT-381R3 amounts payable in a taxation year IT-286R2 amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc IT-75R4 anti-avoidance rule IT-381R3 arm's length relationship IT-419R2 beneficiaries- amounts payable to IT-381R3- flow-through of taxable dividends IT-524- preferred beneficiaries, defined IT-394R2- preferred beneficiary, election IT-394R2 capital interest, adjusted cost base IT-456R(SR) cemetery care IT-531 deductions from income- amounts payable to beneficiaries IT-381R3 dividends from taxable Canadian corporations IT-67R3 double taxation relief IT-381R3 employee, taxation IT-502(SR) flow-through of taxable capital gains to beneficiary IT-381R3 foreign tax credit IT-201R2 governed by an eligible funeral arrangement IT-531 government assistance IT-273R2 health and welfare- defined IT-85R2- employees IT-85R2 income- attribution to settlor IT-369R(SR)- beneficiary IT-381R3- payable to beneficiaries IT-342R- phantom IT-342R income interest- adjusted cost base IT-342R- disposition IT-385R2- renunciation IT-385R2 inter vivos gifts of capital property through IT-209R(SR) inter vivos, tax payable IT-406R2 interest income IT-396R minors- transfer of farming property IT-268R3(SR); IT-268R4 non-resident beneficiaries- withholding tax IT-465R options to acquire trust units IT-96R6 personal, defined IT-381R3 residence determination IT-447 Roth IRAs governed by trusts TN-43 spouse – see Spouse trusts taxable capital gains IT-381R3 testamentary – see Testamentary trusts unit – see Unit trusts vacation pay, plans under collective agreement IT-389R without settlors or preferred beneficiaries IT-394R2 Tuition benefits value of scholarships, fellowships, etc IT-75R4 Tuition fees eligible fees IT-516R2 employer paid, fringe benefits IT-470R(C) refund of IT-516R2 tax credit IT-516R2 U Topic Bulletin or Technical News Uniforms – see Clothing and uniforms Union – see Trade unions Unit trusts expenses for selling units, deductions IT-341R4 options to acquire granted by trust IT-96R6 United States of America social security – see Social security (USA) Unpaid amounts – see Remunerations; Expenses Unrelated persons arm's length IT-419R2 Usage of money interest deductibility IT-533 Use of property same or similar- exchange of property IT-259R4 V Topic Bulletin or Technical News Vacation Pay accumulated, taxation IT-334R2 trusts established under collective agreements IT-389R Vendors lottery tickets, receipts IT-404R Vessels – see Ships and vessels Visiting professors – see Professors and teachers Visual artists income determination IT-504R2(C) Vow of perpetual poverty deductions allowed and disallowed IT-86R W Topic Bulletin or Technical News Wage loss replacement plans benefits computation IT-428 premiums paid by employer- employees' fringe benefits IT-470R(C) Wages accrued by deceased persons IT-210R2 expenses to collect- legal expenses IT-99R5(C) Water pipelines capital cost allowance IT-482R Water well equipment capital cost allowance IT-472(SR) Windfalls income, taxation IT-334R2 Winding-up defined IT-126R2 dividends, time significance IT-149R4 farm corporations IT-427R investment tax credit of parent corporation IT-151R5(C) losses of a corporation IT-302R3 losses of predecessor corporation IT-232R3 partnership, property disposition IT-378R replacement property acquired upon IT-259R4 scientific research and experimental development IT-151R5(C) settlement of debts IT-142R3 unpaid amounts IT-109R2 unused foreign tax credits IT-520(C) Withholding taxes dividend payments- Luxembourg intermediary TN-44- tax treaties TN-44 interest payments- tax treaties TN-44 non-residents'- exemption on interest payments in foreign currency IT-361R3- interest exemption on government IT-155R3(SR)- ships and aircraft hired from IT-494- trust beneficiaries IT-465R- unpaid amounts IT-109R2 overseas employment tax credit IT-497R4 retiring allowance IT-337R4(C) scholarships, fellowships, bursaries, etc. ...

.- capital gains IT-173R2(SR)- cross-border payments TN-44- US LLC with Canadian branch TN-44 forms – Declaration of benefits TN-44 paid-up capital increase by ULC TN-44 Tax avoidance general TN-30 Tax audits consistency TN-44 enhanced TN-34 Tax credits certified cultural property- individuals IT-407R4(C) disability IT-519R2(C) dividend – see Tax credits, dividends education – see Tax credits, education employment – see Tax credits, employment foreign – see Tax credits, foreign medical expenses IT-519R2(C) non-refundable in the case of a deceased person IT-326R3 ordering of IT-523 personal – see Tax credits, personal refundable – see Tax credits, refundable tuition – see Tax credits, tuition Tax credits, dividends dividends from taxable Canadian corporation IT-67R3 inter-spousal property transfers and loans IT-511R property transfer to minors IT-510 Tax credits, education definitions and calculation IT-515R2 Tax credits, employment overseas employment IT-497R4 Tax credits, foreign beneficiaries IT-201R2 carry-forward and carry-back of unused credits IT-520(C) claim and computation IT-270R3 deductions for IT-270R3 eligibility IT-270R3 foreign source capital gains and losses IT-395R2 formula IT-270R3; IT-395R2 non-residents' IT-270R3 overseas employment IT-497R4 resident partner's, determination IT-81R social security taxes TN-30; TN-31R2 territorial source of income IT-270R3 trusts IT-201R2 Tax credits, personal calculation IT-513R different types IT-513R support payments IT-530R Tax credits, refundable medical expenses IT-519R2(C) Tax credits, tuition eligible tuition fees IT-516R2 Tax-Free Savings Accounts (TFSAs) key employee, shares issued to TFSA for TN-44 Tax losses sale TN-34 Tax shelters definition TN-41 donation of flow-through shares TN-41 Rulings position TN-22 Taxable Canadian property transfer to a corporation IT-291R3 Taxable employment benefits administrative policy change TN-40 Taxable dividends allocation to employees profit-sharing plans IT-379R exempt from part IV tax IT-269R4 part IV tax IT-269R4 Taxation year corporations with different IT-64R4(C) corporations emigrating IT-451R Taxes inter vivos trusts IT-406R2 resource property, paid to Crown IT-438R2 Taxpayers deceased- exchange of property IT-259R4 partnership deemed to be IT-413R special reserves – see Reserves Teachers – see Professors and teachers Television – see Radio and television Tenants premiums re lease extension or cancellation, income IT-359R2 Terminal allowance eligible capital property IT-123R6 Testamentary trusts cost of property owned on December 31, 1971 IT-130 spouse trust IT-305R4 Thefts, defalcation, embezzlement gains from IT-256R loss of trading assets, deductions for IT-185R(C) Thin capitalization "beginning of a calendar month" TN-38 impact of IFRS TN-42 interest on debts owing to specified non-residents IT-59R3 Tickets deferred cash purchase, of Canadian Wheat Board IT-184R lottery, vendors' receipts IT-404R official receipts, considered as IT-110R3- split-receipting, proposed guidelines TN-26 Timber royalties, non-residents' election re tax IT-393R2 Timber limits and cutting rights tax treatment IT-481(C) Timber resource properties partial disposition IT-418 tax treatment IT-481(C) Tools cost reimbursed or paid by employer- employees' fringe benefits IT-470R(c) defined IT-422 Topsoil sale of, farming business IT-433R Trade debts loans to shareholders IT-119R4 Trade unions annual dues, deductions and certification IT-103R defined IT-103R payments received by members IT-334R2 Trademarks expense of acquisition IT-143R3 Trade payables debt obligations TN-41 Training expenses care of an individual with mental or physical infirmity IT-519R2(C) deductibility IT-357R2 in a school- medical expenses IT-519R2(C) self-employed individuals', deductibility IT-357R2 Transactions adventure or concern in nature of trade IT-459 arm's length IT-419R2 business, pre-incorporation IT-454 commodity futures, taxation IT-346R non-arm's length – see Transactions, non-arm's length securities IT-479R(SR) series of TN-22 Transactions, non-arm's length defined IT-419R2 sale of land IT-152R3 shares to corporations IT-489R Transfer commission income to corporation TN-22 depreciable capital property IT-291R3 depreciable property to another class- recapture and terminal loss IT-478R2 eligible capital property IT-123R6; IT-291R3 inter vivos of farm property to parent, to child IT-268R3(SR); IT-268R4 principal residence IT-120R6 rights to income IT-440R2 work in progress IT-457R Transfer pricing competent authority assistance TN-41 update TN-34 Transplants bone marrow or organ, medical expenses IT-519R2(C) Transportation benefits or allowances- special work site or remote work locations IT-91R4 food, beverages and entertainment included in fares IT-518R initial and terminal- special work sites or remote work locations IT-91R4 of patient and accompanying individual- medical expenses IT-519R2(C) subsidized by employer- employees' fringe benefits IT-470R(C) Transportation passes employees' fringe benefits IT-470R(C) Travel expenses employee's IT-522R- spouse, fringe benefits IT-470R(C) of patient and accompanying individual- medical expenses IT-519R2(C) rental operation IT-434R(SR) scientific research and experimental development expenditures IT-151R5(C) within municipality or metropolitan area- taxable employment benefits TN-40 Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions interpretation TN-34 mutual administrative assistance in tax matters TN-34 resident of convenience TN-35 shopping- general anti-avoidance rule TN-22 Tree farms – see Farmers and fishermen Trust accounts disbursements by lawyer IT-129R lawyers', interests IT-129R Trustees and control changes TN-34 Trusts – see also Estates allowable capital losses IT-381R3 amounts payable in a taxation year IT-286R2 amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc IT-75R4 anti-avoidance rule IT-381R3 arm's length relationship IT-419R2 beneficiaries- amounts payable to IT-381R3- flow-through of taxable dividends IT-524- preferred beneficiaries, defined IT-394R2- preferred beneficiary, election IT-394R2 capital interest, adjusted cost base IT-456R(SR) cemetery care IT-531 deductions from income- amounts payable to beneficiaries IT-381R3 dividends from taxable Canadian corporations IT-67R3 double taxation relief IT-381R3 employee, taxation IT-502(SR) flow-through of taxable capital gains to beneficiary IT-381R3 foreign tax credit IT-201R2 governed by an eligible funeral arrangement IT-531 government assistance IT-273R2 health and welfare- defined IT-85R2- employees IT-85R2 income- attribution to settlor IT-369R(SR)- beneficiary IT-381R3- payable to beneficiaries IT-342R- phantom IT-342R income interest- adjusted cost base IT-342R- disposition IT-385R2- renunciation IT-385R2 inter vivos gifts of capital property through IT-209R(SR) inter vivos, tax payable IT-406R2 interest income IT-396R minors- transfer of farming property IT-268R3(SR); IT-268R4 non-resident beneficiaries- withholding tax IT-465R options to acquire trust units IT-96R6 personal, defined IT-381R3 residence determination IT-447 Roth IRAs governed by trusts TN-43 spouse – see Spouse trusts taxable capital gains IT-381R3 testamentary – see Testamentary trusts unit – see Unit trusts vacation pay, plans under collective agreement IT-389R without settlors or preferred beneficiaries IT-394R2 Tuition benefits value of scholarships, fellowships, etc IT-75R4 Tuition fees eligible fees IT-516R2 employer paid, fringe benefits IT-470R(C) refund of IT-516R2 tax credit IT-516R2 U Topic Bulletin or Technical News Uniforms – see Clothing and uniforms Union – see Trade unions Unit trusts expenses for selling units, deductions IT-341R4 options to acquire granted by trust IT-96R6 United States of America social security – see Social security (USA) Unpaid amounts – see Remunerations; Expenses Unrelated persons arm's length IT-419R2 Usage of money interest deductibility IT-533 Use of property same or similar- exchange of property IT-259R4 V Topic Bulletin or Technical News Vacation Pay accumulated, taxation IT-334R2 trusts established under collective agreements IT-389R Vendors lottery tickets, receipts IT-404R Vessels – see Ships and vessels Visiting professors – see Professors and teachers Visual artists income determination IT-504R2(C) Vow of perpetual poverty deductions allowed and disallowed IT-86R W Topic Bulletin or Technical News Wage loss replacement plans benefits computation IT-428 premiums paid by employer- employees' fringe benefits IT-470R(C) Wages accrued by deceased persons IT-210R2 expenses to collect- legal expenses IT-99R5(C) Water pipelines capital cost allowance IT-482R Water well equipment capital cost allowance IT-472(SR) Windfalls income, taxation IT-334R2 Winding-up defined IT-126R2 dividends, time significance IT-149R4 farm corporations IT-427R investment tax credit of parent corporation IT-151R5(C) losses of a corporation IT-302R3 losses of predecessor corporation IT-232R3 partnership, property disposition IT-378R replacement property acquired upon IT-259R4 scientific research and experimental development IT-151R5(C) settlement of debts IT-142R3 unpaid amounts IT-109R2 unused foreign tax credits IT-520(C) Withholding taxes dividend payments- Luxembourg intermediary TN-44- tax treaties TN-44 interest payments- tax treaties TN-44 non-residents'- exemption on interest payments in foreign currency IT-361R3- interest exemption on government IT-155R3(SR)- ships and aircraft hired from IT-494- trust beneficiaries IT-465R- unpaid amounts IT-109R2 overseas employment tax credit IT-497R4 retiring allowance IT-337R4(C) scholarships, fellowships, bursaries, etc. ...

.- capital gains IT-173R2(SR)- cross-border payments TN-44- US LLC with Canadian branch TN-44 forms – Declaration of benefits TN-44 paid-up capital increase by ULC TN-44 Tax avoidance general TN-30 Tax audits consistency TN-44 enhanced TN-34 Tax credits certified cultural property- individuals IT-407R4(C) disability IT-519R2(C) dividend – see Tax credits, dividends education – see Tax credits, education employment – see Tax credits, employment foreign – see Tax credits, foreign medical expenses IT-519R2(C) non-refundable in the case of a deceased person IT-326R3 ordering of IT-523 personal – see Tax credits, personal refundable – see Tax credits, refundable tuition – see Tax credits, tuition Tax credits, dividends dividends from taxable Canadian corporation IT-67R3 inter-spousal property transfers and loans IT-511R property transfer to minors IT-510 Tax credits, education definitions and calculation IT-515R2 Tax credits, employment overseas employment IT-497R4 Tax credits, foreign beneficiaries IT-201R2 carry-forward and carry-back of unused credits IT-520(C) claim and computation IT-270R3 deductions for IT-270R3 eligibility IT-270R3 foreign source capital gains and losses IT-395R2 formula IT-270R3; IT-395R2 non-residents' IT-270R3 overseas employment IT-497R4 resident partner's, determination IT-81R social security taxes TN-30; TN-31R2 territorial source of income IT-270R3 trusts IT-201R2 Tax credits, personal calculation IT-513R different types IT-513R support payments IT-530R Tax credits, refundable medical expenses IT-519R2(C) Tax credits, tuition eligible tuition fees IT-516R2 Tax-Free Savings Accounts (TFSAs) key employee, shares issued to TFSA for TN-44 Tax losses sale TN-34 Tax shelters definition TN-41 donation of flow-through shares TN-41 Rulings position TN-22 Taxable Canadian property transfer to a corporation IT-291R3 Taxable employment benefits administrative policy change TN-40 Taxable dividends allocation to employees profit-sharing plans IT-379R exempt from part IV tax IT-269R4 part IV tax IT-269R4 Taxation year corporations with different IT-64R4(C) corporations emigrating IT-451R Taxes inter vivos trusts IT-406R2 resource property, paid to Crown IT-438R2 Taxpayers deceased- exchange of property IT-259R4 partnership deemed to be IT-413R special reserves – see Reserves Teachers – see Professors and teachers Television – see Radio and television Tenants premiums re lease extension or cancellation, income IT-359R2 Terminal allowance eligible capital property IT-123R6 Testamentary trusts cost of property owned on December 31, 1971 IT-130 spouse trust IT-305R4 Thefts, defalcation, embezzlement gains from IT-256R loss of trading assets, deductions for IT-185R(C) Thin capitalization "beginning of a calendar month" TN-38 impact of IFRS TN-42 interest on debts owing to specified non-residents IT-59R3 Tickets deferred cash purchase, of Canadian Wheat Board IT-184R lottery, vendors' receipts IT-404R official receipts, considered as IT-110R3- split-receipting, proposed guidelines TN-26 Timber royalties, non-residents' election re tax IT-393R2 Timber limits and cutting rights tax treatment IT-481(C) Timber resource properties partial disposition IT-418 tax treatment IT-481(C) Tools cost reimbursed or paid by employer- employees' fringe benefits IT-470R(c) defined IT-422 Topsoil sale of, farming business IT-433R Trade debts loans to shareholders IT-119R4 Trade unions annual dues, deductions and certification IT-103R defined IT-103R payments received by members IT-334R2 Trademarks expense of acquisition IT-143R3 Trade payables debt obligations TN-41 Training expenses care of an individual with mental or physical infirmity IT-519R2(C) deductibility IT-357R2 in a school- medical expenses IT-519R2(C) self-employed individuals', deductibility IT-357R2 Transactions adventure or concern in nature of trade IT-459 arm's length IT-419R2 business, pre-incorporation IT-454 commodity futures, taxation IT-346R non-arm's length – see Transactions, non-arm's length securities IT-479R(SR) series of TN-22 Transactions, non-arm's length defined IT-419R2 sale of land IT-152R3 shares to corporations IT-489R Transfer commission income to corporation TN-22 depreciable capital property IT-291R3 depreciable property to another class- recapture and terminal loss IT-478R2 eligible capital property IT-123R6; IT-291R3 inter vivos of farm property to parent, to child IT-268R3(SR); IT-268R4 principal residence IT-120R6 rights to income IT-440R2 work in progress IT-457R Transfer pricing competent authority assistance TN-41 update TN-34 Transplants bone marrow or organ, medical expenses IT-519R2(C) Transportation benefits or allowances- special work site or remote work locations IT-91R4 food, beverages and entertainment included in fares IT-518R initial and terminal- special work sites or remote work locations IT-91R4 of patient and accompanying individual- medical expenses IT-519R2(C) subsidized by employer- employees' fringe benefits IT-470R(C) Transportation passes employees' fringe benefits IT-470R(C) Travel expenses employee's IT-522R- spouse, fringe benefits IT-470R(C) of patient and accompanying individual- medical expenses IT-519R2(C) rental operation IT-434R(SR) scientific research and experimental development expenditures IT-151R5(C) within municipality or metropolitan area- taxable employment benefits TN-40 Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions interpretation TN-34 mutual administrative assistance in tax matters TN-34 resident of convenience TN-35 shopping- general anti-avoidance rule TN-22 Tree farms – see Farmers and fishermen Trust accounts disbursements by lawyer IT-129R lawyers', interests IT-129R Trustees and control changes TN-34 Trusts – see also Estates allowable capital losses IT-381R3 amounts payable in a taxation year IT-286R2 amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc IT-75R4 anti-avoidance rule IT-381R3 arm's length relationship IT-419R2 beneficiaries- amounts payable to IT-381R3- flow-through of taxable dividends IT-524- preferred beneficiaries, defined IT-394R2- preferred beneficiary, election IT-394R2 capital interest, adjusted cost base IT-456R(SR) cemetery care IT-531 deductions from income- amounts payable to beneficiaries IT-381R3 dividends from taxable Canadian corporations IT-67R3 double taxation relief IT-381R3 employee, taxation IT-502(SR) flow-through of taxable capital gains to beneficiary IT-381R3 foreign tax credit IT-201R2 governed by an eligible funeral arrangement IT-531 government assistance IT-273R2 health and welfare- defined IT-85R2- employees IT-85R2 income- attribution to settlor IT-369R(SR)- beneficiary IT-381R3- payable to beneficiaries IT-342R- phantom IT-342R income interest- adjusted cost base IT-342R- disposition IT-385R2- renunciation IT-385R2 inter vivos gifts of capital property through IT-209R(SR) inter vivos, tax payable IT-406R2 interest income IT-396R minors- transfer of farming property IT-268R3(SR); IT-268R4 non-resident beneficiaries- withholding tax IT-465R options to acquire trust units IT-96R6 personal, defined IT-381R3 residence determination IT-447 Roth IRAs governed by trusts TN-43 spouse – see Spouse trusts taxable capital gains IT-381R3 testamentary – see Testamentary trusts unit – see Unit trusts vacation pay, plans under collective agreement IT-389R without settlors or preferred beneficiaries IT-394R2 Tuition benefits value of scholarships, fellowships, etc IT-75R4 Tuition fees eligible fees IT-516R2 employer paid, fringe benefits IT-470R(C) refund of IT-516R2 tax credit IT-516R2 U Topic Bulletin or Technical News Uniforms – see Clothing and uniforms Union – see Trade unions Unit trusts expenses for selling units, deductions IT-341R4 options to acquire granted by trust IT-96R6 United States of America social security – see Social security (USA) Unpaid amounts – see Remunerations; Expenses Unrelated persons arm's length IT-419R2 Usage of money interest deductibility IT-533 Use of property same or similar- exchange of property IT-259R4 V Topic Bulletin or Technical News Vacation Pay accumulated, taxation IT-334R2 trusts established under collective agreements IT-389R Vendors lottery tickets, receipts IT-404R Vessels – see Ships and vessels Visiting professors – see Professors and teachers Visual artists income determination IT-504R2(C) Vow of perpetual poverty deductions allowed and disallowed IT-86R W Topic Bulletin or Technical News Wage loss replacement plans benefits computation IT-428 premiums paid by employer- employees' fringe benefits IT-470R(C) Wages accrued by deceased persons IT-210R2 expenses to collect- legal expenses IT-99R5(C) Water pipelines capital cost allowance IT-482R Water well equipment capital cost allowance IT-472(SR) Windfalls income, taxation IT-334R2 Winding-up defined IT-126R2 dividends, time significance IT-149R4 farm corporations IT-427R investment tax credit of parent corporation IT-151R5(C) losses of a corporation IT-302R3 losses of predecessor corporation IT-232R3 partnership, property disposition IT-378R replacement property acquired upon IT-259R4 scientific research and experimental development IT-151R5(C) settlement of debts IT-142R3 unpaid amounts IT-109R2 unused foreign tax credits IT-520(C) Withholding taxes dividend payments- Luxembourg intermediary TN-44- tax treaties TN-44 interest payments- tax treaties TN-44 non-residents'- exemption on interest payments in foreign currency IT-361R3- interest exemption on government IT-155R3(SR)- ships and aircraft hired from IT-494- trust beneficiaries IT-465R- unpaid amounts IT-109R2 overseas employment tax credit IT-497R4 retiring allowance IT-337R4(C) scholarships, fellowships, bursaries, etc. ...

More specifically, the CRA: ensured privacy implications were considered as part of privacy assessment processes, and as a result, three privacy assessments were completed during the fiscal year responded to 4,023 Privacy Act requests while ensuring that information was protected in accordance with legislation developed privacy breach procedures and worked with key CRA stakeholders to effectively manage breaches as soon as they occurred reported five material breaches to the Treasury Board Secretariat and the Office of the Privacy Commissioner adopted the principles of privacy by design. ...

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ...

To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2112 2019 There is an entry on line 50372 or on line 50374 on the Schedule 8 or at Part 2 of the Form RC381 and one of the following situations applies to your client’s return: No indication that the client is in receipt of CPP retirement benefits. ... To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2115 2016, 2017, 2018 There is an entry on line 207 for the registered pension plan deduction but no entry on line 206 for the pension adjustment. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...

Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...