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Source: Definitions: United Nations Convention on the Rights of Persons with Disabilities Page details 2025-02-05 ...

Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP RC720- Transfer from your RRSP to your FHSA RC721- Transfer from your FHSA to your FHSA, RRSP or RRIF RC722- Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder RC723- Transfer from an FHSA to another FHSA, RRSP or RRIF on Breakdown of Marriage or Common-law Partnership T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2157 – Direct Transfer from a Registered Plan to Purchase an ALDA T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP, PRPP or SPP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R1 – Taxpayer Relief Provisions IC72-22R9 – Registered Retirement Savings Plans IC76-12R8 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC78-10R5 – Books and Records Retention/Destruction IC78-18R6 – Registered Retirement Income Funds IC82-2R2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R19 – Customized Forms For more information If you need help If you need more information after reading this guide, go to Canada Revenue Agency or call 1-800-959-5525. ...

For more information, see Election for real property of a public service body. any ITC for the GST/HST considered paid on the deemed purchase of real property based on the percentage of use (also referred in this document as “extent of use”) of the property in the charity's commercial activities (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant 100% ITCs for the GST/HST paid or payable on goods that the charity acquired, imported, or brought into a participating province that will be sold by a person acting as an agent (including a billing agent), or an auctioneer and agent, for the charity 100% ITCs for the GST/HST paid on goods imported by the charity on behalf of a non-resident person for use exclusively in the charity's commercial activities and sold when the charity was acting as an agent, or auctioneer and agent, for the non-resident person 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point-of-sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point-of-sale relief credited in the reporting period as the charity may claim this amount by filing Form GST189, General Application for GST/HST Rebates, using code 23) 60% of the total tax amount of a tax adjustment note issued by the charity in the reporting period to a pension entity the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period for tax charged in excess of the GST/HST collectible on certain supplies of property or services GST/HST adjustments relating to bad debts written off during the reporting period in respect of sales of capital property or real property the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period in respect of sales of capital property or real property GST/HST adjustments relating to the GST/HST new housing rebate where the charity is a builder and paid or credited the rebate to an individual purchasing new housing 100% ITCs that the charity was entitled to claim and that it carried forward from a reporting period when it did not have to use the net tax calculation for charities Enter this total on line 108 if you are filing your return electronically or on line 106 if you are filing a paper GST/HST return. ...

Explanation of changes required for international transactions When changes are proposed that involve international transactions with a person with whom the taxpayer has a non-arm's length relationship, and these transactions are covered by a tax convention, it is important that the change is explained in detail. ... This is necessary because the foreign party to the transaction could use the tax convention provisions regarding the competent authority to oppose this change. ... The taxpayer has requested relief under Article XXIV of the Canada-US Tax Convention in respect of excess foreign tax credits. 13. ...

Step 2- Determine the total of: all ITCs you are claiming for purchases of, or improvements to, real property and capital property for use more than 50% in commercial activities, including the deemed tax payable when capital property is brought into a participating province to use in your commercial activities; any ITC on your acquisition of, or improvement to, real property based on its percentage of use in your commercial activity (must be more than 10%) and for which you filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, that is effective the day you acquired the property; any ITC equal to the basic tax content of real property just before an election (Form GST26) filed by you takes effect to treat that property as a taxable supply and any ITC on the deemed purchase of that property based on its percentage of use in your commercial activity (must be more than 10%), where the election takes effect on a day other than the day you acquired the property or became a registrant; all ITCs for goods you bought, imported or brought into a participating province that are sold by an agent or an auctioneer acting as your agent; all ITCs for goods you imported on behalf of a non-resident for use exclusively in your commercial activities and sold when you are acting as an agent, or auctioneer and agent for the non-resident person; 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions, for short-term accommodation in tour packages, and for artistic works produced for export) or of point-of-sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point-of-sale relief credited in the reporting period a the charity may claim this amount by filing Form GST189, General Application for Rebate of the GST/HST, using code 23). all amounts for GST/HST adjustments you gave for tax charged in excess of the GST/HST collectible on certain supplies of property and services; all GST/HST adjustments you gave for tax collected in error or bad debts you wrote off during the period for the sale of real property or capital property; all GST/HST adjustments for new housing rebates you credited during the period; and all ITCs that you were entitled to claim and that you carried forward from a reporting period when you did not have to use this net tax calculation for charities. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

Property that is brought into a participating province for a period not exceeding six months for the purpose of display at a convention (within the meaning assigned by the Display Goods Temporary Importation Regulations made under the Customs Tariff) or a public exhibition at which the goods of various manufacturers or producers are displayed. 8. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

Income Tax Convention. U.S. authorities would be authorized persons for purposes of CRA confidentiality provisions. ...