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AGR-1- Statement of Farm Support Payments AGR-1(A)- Statement of Farm Support Payment AGR-1(B)- Statement of Farm Support Payments AGR-1SUM- Return of Farm-Support Payment B273- Excise Return- Tobacco Products Inventory Tax B274- Record of Inventory- Tobacco Products Inventory Tax CPT20- Election to Pay Canada Pension Plan Contributions CPT53- Agreement of Social Security of Febuary 9, yyyy between France and Canada-Extension of the Assignment D2-6-6- Co-operation With Statistics Canada D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES- ARCHIVED- Excise Duty Rate Summary GST370- Employee and Partner GST/HST Rebate Application GST382- Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting GST494- Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3- Tax Evasion (Archived) IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3- Clearance Certificate (Archived) IC82-6R6- Clearance Certificate (Archived) IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2- International Transfer Pricing (Archived) IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24- Correction sheet (Archived) IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR4A-RCA- Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113- Gifts and Income Tax P150- Home Buyer's Plan P151- Canadian Residents Going Down South PRIER- Prescribed Rates of Interest, updated January YYYY RC18- Calculating Automobile Benefits for YYYY RC71- Statement of Discounting Transaction RC89- Employer's Application for a Refund of Employment Insurance Premiums Under the New Hires Program RC151- GST/HST- Credit Application for individuals who become residents of Canada in YYYY RC267- Contributions to a United States Employer-Sponsored Retirement Plan for YYYY RC268- Contributions to a United States Retirement Plan by a Commuter from Canada RC269- Contributions to a Foreign Employer-Sponsored Pension Plan or to a Social Security Arrangement (other than a United States Arrangement) RC312- Reportable Transaction Information Return RC322- AgriInvest Adjustment Request RC359- Tax on excess employee profit sharing plan amounts RC360- Saskatchewan Graduate Retention Program RC381- Inter-provincial calculation for CPP and QPP contributions and overpayments RC383- Tax-exempt Earned Income Information for a Pooled Registered Pension Plan RC431- Request for Re-appropriation of T2 Statute-barred Credits RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018- Electronic Filers Manual YYYY Tax Year RC4060- Farming Income and the AgriStability and AgriInvest Programs Guide RC4088- Guide to the General Index of Financial Information (GIFI) for Corporations RC4089- General Index of Financial Information- GIFI-Short Form RC4093- When Customs Seizes Your Goods RC4120- Employers' Guide- Filing the T4 Slip and Summary Form YYYY RC4157- Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form- YYYY RC4163- Employers' Guide Remitting Payroll Deductions- YYYY RC4164- Claiming a Canadian Film or Video Production Tax Credit- Guide to Form TYYYY- Includes Form T1131 RC4169- Tax Treatment of Mutual Funds for Individuals RC4385- Claiming a Film or Video Production Services Tax Credit RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide RC4445- T4A-NR- Payments to Non-Residents for Services Provided in Canada Date modified: 2016-12-28 ...

This discussion has been rearranged and expanded to include reference to the commentary to paragraph 2 of the Residence article of the OECD Model Tax Convention. ¶1.51 has been added to discuss the relevance of the intention of the parties to a tax treaty in delineating the scope of a particular tax treaty, further to the Supreme Court of Canada’s decision in The Queen v Crown Forest Industries Limited, [1995] 2 S.C.R. 802, 95 DTC 5389. ...

The 2008-2009 Main Estimates were adjusted to include: $180.5 million for the Statutory Payments related to the 2006 Canada/US Softwood Lumber Agreement; $134.9 million for the carryforward from 2007-2008; $84.0 million for maternity and severance payments; $74.5 million for the administration of corporate tax for the Province of Ontario; $58.3 million for increased Respendable Revenue mainly for information technology services provided to Canada Border Services Agency (CBSA); $46.0 million for Collective Agreements; $33.1 million for measures arising from the 2007 and 2008 Federal Budgets; $22.0 million transferred from Public Works and Government Services Canada (PWGSC) for accommodation services; $19.9 million for measures arising from the 2007 Economic Statement; $7.1 million for the Foreign Convention and Tour Incentive Program; $6.0 million for the Government advertising programs; $2.7 million for Court Awards and Crown Assets Disposal; $1.2 million transferred from Public Health Agency for the advertising campaign on the Children's Fitness Tax Credit; $0.5 million for the payments under the Energy Costs Assistance Measures Act; $1.1 million for Crown Agents- Office of the Director of Public Prosecutions; and $0.2 million for other minor adjustments. ...

Table on filing methods Features My Business Account / Represent a Client GST/HST NETFILE Electronic Data Interchange (EDI) GST/HST TELEFILE GST/HST Internet File Transfer File return GST34 File return RC7200- not available- not available- not available File schedules with your return limited- not available- not available Adjust past returns- not available- not available- not available- not available View expected and filed returns- not available- not available- not available- not available File and view elections- not available- not available- not available- not available File PSB & OFN point-of-sale rebates- not available- not available- not available File new housing rebate- not available- not available- not available File Form GST106- not available- not available- not available File NPO government funding form- not available- not available- not available View and/or adjust PSB rebates- not available- not available- not available- not available File Government rebates- not available- not available- not available View account balance- not available- not available- not available- not available PSB – Public Service Bodies OFN – Ontario First Nations NPO – Non-profit organizations GST106 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Date modified: 2016-10-24 ...

The Common Reporting Standard (CRS) requires financial data to be exchanged under the strict confidentiality provisions of the Convention on Mutual Administrative Assistance in Tax Matters or a relevant tax treaty. ...

Accordingly, the determination of residency for the purposes of a tax treaty remains a question of fact, and each case will be decided on its own facts with an eye to the intention of the parties of the particular convention and the purpose of international tax treaties. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention T4032AB Payroll Deductions Tables- CPP, EI, and income tax deductions- Alberta- Effective January 1, 2017 T4032BC Payroll Deductions Tables- CPP, EI, and income tax deductions- British Columbia- Effective January 1, 2017 T4032MB Payroll Deductions Tables- CPP, EI, and income tax deductions- Manitoba- Effective January 1, 2017 T4032NB Payroll Deductions Tables- CPP, EI, and income tax deductions- New Brunswick- Effective January 1, 2017 T4032NL Payroll Deductions Tables- CPP, EI, and income tax deductions- Newfoundland and Labrador- Effective January 1, 2017 T4032NS Payroll Deductions Tables- CPP, EI, and income tax deductions- Nova Scotia- Effective January 1, 2017 T4032NT Payroll Deductions Tables- CPP, EI, and income tax deductions- Northwest Territories- Effective January 1, 2017 T4032NU Payroll Deductions Tables- CPP, EI, and income tax deductions- Nunavut- Effective January 1, 2017 T4032OC Payroll Deductions Tables- CPP, EI, and income tax deductions- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2017 T4032ON Payroll Deductions Tables- CPP, EI, and income tax deductions- Ontario- Effective January 1, 2017 T4032PE Payroll Deductions Tables- CPP, EI, and income tax deductions- Prince Edward Island- Effective January 1, 2017 T4032QC Payroll Deductions Tables- CPP, EI, and income tax deductions- Quebec- Effective January 1, 2017 T4032SK Payroll Deductions Tables- CPP, EI, and income tax deductions- Saskatchewan- Effective January 1, 2017 T4032YT Payroll Deductions Tables- CPP, EI, and income tax deductions- Yukon- Effective January 1, 2017 T4033 Completing the Registered Charity Information Return T4036 Rental Income T4037 Capital Gains 2016 T4040 RRSPs and Other Registered Plans for Retirement- 2016 T4041 Retirement Compensation Arrangements Guide 2016 T4044 Employment Expenses 2016- Includes forms T777, TL2, T2200, and GST370 T4055 Newcomers to Canada- 2016 T4058 Non-Residents and Income Tax- 2016 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2016 T4063 Registering a Charity for Income Tax Purposes T4068 Guide for the Partnership Information Return (T5013 Forms)- 2016 T4079 T4RSP and T4RIF Guide T4084 Pension Adjustment Guide T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 T4091 T5008 Guide- Return of Securities Transactions 2016 T4099 Registered Pension Plans T4104 Past Service Pension Adjustment Guide T4114 Canada Child Benefit and related provincial and territorial programs T4115 T5007 Guide- Return of Benefits T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4127-JAN Payroll Deductions Formulas for Computer Programs- 105th Edition- Effective January 1, 2017 T4127-JUL Payroll Deductions Formulas for Computer Programs- 106th Edition- Effective July 1, 2017 T4130 Employers' Guide- Taxable Benefits and Allowances T4144 Income Tax Guide for Electing Under Section 216- 2016 T4145 Electing Under Section 217 of the Income Tax Act- 2016 T4155 Old Age Security Return of Income Guide for Non-Residents- 2016 T4163 Guide for Discounters T5001-INSTR Instructions for applying for a tax shelter identification number T5013-INST Statement of partnership income- Instructions for Recipient TIS28 Lend a Hand! ...

This discussion has been rearranged and expanded to include reference to the commentary to paragraph 2 of the Residence article of the OECD Model Tax Convention. ¶1.51 has been added to discuss the relevance of the intention of the parties to a tax treaty in delineating the scope of a particular tax treaty, further to the Supreme Court of Canada’s decision in The Queen v Crown Forest Industries Limited, [1995] 2 S.C.R. 802, 95 DTC 5389. ...

Canada has also recently ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, which further expands our international information sharing network. ...