Search - convention
Results 211 - 220 of 337 for convention
Old website (cra-arc.gc.ca)
Non-Resident Income Tax
However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...
Old website (cra-arc.gc.ca)
T5013 Partnership Information Return
<FinancialDetailsFieldCode></FinancialDetailsFieldCode> Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms) 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 158 Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property that is QFP or QXP 159 Capital gains reserves 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167 Capital gains reserve from gifts of non-qualifying securities - Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 177 Recapture of earned depletion 178 Amount eligible for resource allowance deduction 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations and government gifts 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions field 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Expenses qualifying for ITC 195 Portion subject to an interest free period – ITC 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares field 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- Code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation> If more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information All other information amounts are multi-jurisdictional unless otherwise stated. ...
Old website (cra-arc.gc.ca)
Statement of partnership income – Instructions for Recipient
Box 119: Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – This amount is included in box 116. ... Box 136: Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – This amount is included in box 135. ... Box 157: Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – Use this information to calculate the foreign tax credits on foreign business and non-business income. ...
Old website (cra-arc.gc.ca)
Excise and GST/HST News No. 77 (summer 2010)
GST/HST Schedules RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST forms GST20 Election for GST/HST Reporting Period GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST44 Election Concerning the Acquisition of a Business or Part of a Business GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74 Election and Revocation of an Election to use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC7000-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate RC7001-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7001-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Condominiums RC7002-BC British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7002-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Apartment Buildings RC7003-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Certain Non-Registrants RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Certain Non-Registrants GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate- Includes forms GST190, GST191, GST191-WS, GST515 and RC7190-WS RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST- Includes Form GST74 RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4091 GST/HST Rebate for Partners- Includes Form GST370 RC4103 GST/HST Information for Suppliers of Publications RC4125 Basic GST/HST Information for Taxi and Limousine Drivers RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases- Includes Forms GST115 and GST386 RC4231 GST/HST New Residential Rental Property Rebate- Includes Forms GST524 and GST525 RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST info sheets GI-005 Sale of a Residence by a Builder Who Is an Individual (revised) GI-023 Direct Sellers' Sales Aids (revised) GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Services (revised) GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property (revised) GI-063 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia- Point-of-Sale Rebate on Children's Goods (revised) GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages (revised) GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods (revised) GI-079 Harmonized Sales Tax: Ontario New Housing Rebate GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia GI-099 Builders and Electronic Filing Requirements GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GST/HST notices NOTICE255 Elections for Certain Selected Listed Financial Institutions under the HST NOTICE256 HST Rate Increase for Nova Scotia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia Excise tax and special levies forms XE8 Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN24 New Stamping Regime for Tobacco Products Air travellers security charge forms B254 Application for Refund of the Air Travellers Security Charge Softwood lumber products export charge notices SWLN25 Surge Charge- Alberta Region (May 2010) SWLN26 Notice to Wholesalers- Calculation of Export Price SWLN27 Additional 10% Export Charge for Option B Regions SWLN28 Surge Charge- Alberta Region (July 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...
Old website (cra-arc.gc.ca)
T5013 Partnership Information Return
<FinancialDetailsFieldCode></FinancialDetailsFieldCode> Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms) 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 158 Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property that is QFP or QXP 159 Capital gains reserves 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167 Capital gains reserve from gifts of non-qualifying securities- Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 177 Recapture of earned depletion 178 Amount eligible for resource allowance deduction 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations and government gifts 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions field 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Expenses qualifying for ITC 195 Portion subject to an interest free period – ITC 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares field 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- Code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation> If more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information All other information amounts are multi-jurisdictional unless otherwise stated. ...
Old website (cra-arc.gc.ca)
Table of concordance : IT bulletin-folio
04-05-2015 IT-104R3 Deductibility of Fines or Penalties S4-F2-C1, Deductibility of Fines and Penalties 10-07-2015 IT-110R3 Gifts and Official Donation Receipts S7-F1-C1, Split-receipting and Deemed Fair Market Value 08-11-2016 IT-120R6 Principal Residence S1-F3-C2, Principal Residence 28-03-2013 IT-128R Capital Cost Allowance – Depreciable Property S3-F4-C1, General Discussion of Capital Cost Allowance 09-12-2016 IT-131R2 Convention Expenses Paragraphs 7 and 8 only have been cancelled S2-F3-C2, Benefits and Allowances Received from Employment 07-07-2016 IT-147R3 Capital Cost Allowance – Accelerated Write-off of Manufacturing and Processing Machinery and Equipment S4-F15-C1, Manufacturing and Processing 27-09-2016 IT-148R3 Recreational Properties and Club Dues Paragraph 12 only has been cancelled S2-F3-C2, Benefits and Allowances Received from Employment 07-07-2016 IT-169 Price Adjustment Clauses S4-F3-C1, Price Adjustment Clauses 28-03-2013 IT-178R3 Moving Expenses S1-F3-C4, Moving Expenses 05-04-2016 IT-185R (consol.) ...
Old website (cra-arc.gc.ca)
A-S
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 ...
Old website (cra-arc.gc.ca)
Chapter History: S5-F1-C1, Determining an Individual's Residence Status
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. ...
Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2008-2009 - Unaudited Supplementary Financial Information
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. ...
Old website (cra-arc.gc.ca)
File a GST/HST return, rebate or election electronically
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 ...