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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. ...

Tax Convention and the Standard for Automatic Exchange of Financial Account Information in Tax Matters, respectively. ... For other non‑residents of Canada, the CRA will send the information to each of Canada’s CRS partners with respect to their own residents under the existing provisions of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters or the relevant bilateral tax treaty. The Convention and Canada’s bilateral tax treaties, including the Canada-U.S. tax treaty, contain robust safeguards to ensure that the U.S. and the CRS partners treat the taxpayer information they receive as confidential and that it is used solely to administer tax laws. ...

These limits also apply to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more information, see Travel and Convention expenses. These limits do not apply if any of the following apply: Your business regularly provides food, beverages, or entertainment to customers for compensation (for example, a restaurant, hotel, or motel). ... In addition, the amount cannot be paid or payable for a conference, convention, seminar, or similar event and the special work location must be at least 30 kilometers from the closest urban centre with a population of 40,000 or more. ...

Business Number (BN) adding accounts definition how it works Business-use-of-home, sole proprietorship / partnership Buying a business C Calculating: Deductions, payroll Instalments, corporation Net tax, quick method, GST/HST Calendar year-end Canada Pension Plan (CPP) deductions, payroll Canada Revenue Agency (CRA) accounts Canadian controlled private corporation Cancelling registration Capital cost allowance (CCA): Partnership Sole proprietorship Capital Gains Caregiver, baby-sitter or maid, payroll Certificate of residency Change: Address Business activity Business representative Contact person Fiscal year-end Legal status Operating name Owner Charity, registered Claiming missed ITCs, time limits, GST/HST Clearance certificate Closing accounts Club, non-profit (definition) Collections Comfort Letters Commerce, electronic Completing: Return, GST/HST Slips and information returns, payroll Slips and summaries T2 return, corporation T4 slips and summary, payroll T4A slips and summary, payroll Computer and other equipment leasing costs Confidentiality (authorized representative) Construction Contact person Contract payment reporting: Construction industry Government Contractors Convention expenses Converting the Filer Identification Number to the Business Number Corporate Internet filing Corporate Tax Administration for Ontario (CTAO) Corporation Income tax Payments Return Types Customs D Date of registration Daycare, operating Death or retirement of owner, partner, or director Deductions, payroll, calculating CPP deductions, calculating EI deductions, calculating Tax deductions, calculating Delivery, freight, and express Depreciation: Partnerships Sole proprietorships Director's liability Direct deposit Disagree: Corporation income tax Objections and appeals, GST/HST Disasters and disaster relief Disclosure, voluntary Disposition of Farm Property Dividends: T5 slips Divisions, branches, more locations, opening Documents: Early destruction Retention period Donations and gifts Draw down, drawings, salary, of owner(s) Drivers of taxis or limousines, GST/HST Due dates: Balance due, corporation Holidays and due dates Instalments, corporation Payments and instalments, GST/HST Payments, corporation Return, corporation Duty: Duty free Excise Excise, registration Rates E E-commerce Effective date of registration for GST/HST EI deductions, payroll Electronic filing methods, businesses Electronic payments, businesses Eligible capital: Expenditures, partnership Expenditures, sole proprietorship Property Emergency volunteers Employee: Determination if employee or self-employed, payroll Hiring your first Rebate, GST/HST Employer-employee relationship, payroll Employer responsibilities Employment status, payroll Enquiries, teletypewriter (TTY) Entertainment expenses, sole proprietorships/partnerships Equipment leasing costs Errors and adjustments, GST/HST Events and seminars Exchange rates, foreign income Excise duty: Generally Registration Excise taxes: Generally Registration Executor fees, payroll Expenses and income: Partnership Sole proprietorship Expenses: Business, self-employed and partnership Convention Exports and imports: Registration Canada Border Services Agency F Fair market value (FMV), definition Fairness provisions Farmers AgriStability and AgriInvest Programs Farming Fees: Legal, accounting, and other professional Management and administration Filer Identification Number (FIN), converting to Business Number (BN) Filing: Information returns, payroll Information returns, Pooled Registered Pension Plan (PRPP) Partnership information return (PIR)- T5013 T1 Personal income tax and benefits return T2 Corporate income tax return (what to include and how to file) Filling out a return, corporation Film tax credit Financing- Business Support and Financing Fiscal year-end Fiscal year-end, GST/HST Fishing Flow-through shares Foreign: Income- average annual exchange rates Reporting, forms and information returns Spin-offs Forms, guides, and publications Form T2125, Statement of Business or Professional Activities Completing General information Freight, express and delivery expenses Fuel costs G GIFI (general index of financial information) corporation Gifts and donations Goods and Services Tax (GST) Government contract payment reporting Government grants and subsidies, sole proprietorship/partnership Guides, forms, and publications H Harmonized Sales Tax (HST) Harmonized T2 (Ontario) Hiring an employee, payroll Hiring your first employee Hiring credit for small business (HCSB) Holidays and due dates Housing rebates, GST/HST GST/HST new housing rebate GST/HST new residential rental property rebate Home, business-use-of, expenses I Identity theft Important dates for business Imports/Exports: Registration Canada Border Services Agency GST/HST Income and expenses: Partnership Sole proprietorship Income tax: Act Deductions, payroll Rates Rulings and interpretations Incorporating a business Industry Campaign Approach Industry codes, sole proprietorship/partnership Informant Leads Program Information slips and returns, payroll Input tax credit (ITC): General information, GST/HST Time limits, GST/HST Instalments: Corporation, income tax GST/HST Sole proprietor/partnership Insurance premiums expenses Interest, motor vehicle expense Interest and Penalties: Corporation, interest Corporation, penalty GST/HST Prescribed rates Cancel/Waive International Financial Reporting Standards (IFRS) Internet commerce Internet filing, corporation Investment tax credit J No topics for the letter "J" K Keeping records L Labrador and Newfoundland, Corporations Late-filing penalty, corporation Leasing costs: Computer and other equipment Motor vehicle expenses Legal, accounting and professional fees Legal: Entities Name, changing business name Status, change in Liaison Officer Initiative (LOI) Licences, business taxes, fees, dues, memberships and subscriptions Locations, branches, divisions, opening Lottery prize commissions Lumber, softwood M Maintenance and repairs expenses Making deductions, payroll Management and administration fees Mandatory registration, GST/HST Manitoba, Corporations Market development Market value (fair) Marketing Meals, sole proprietorship/partnership Memberships, subscriptions, business taxes, fees, licences, and dues Method of accounting, quick, GST/HST Methods of accounting, business income Motor vehicle expenses (automobile) sole proprietor/partnership My Business Account My Payment N Name: Business, change Operating, change of Non-residents: dispositions Non-residents: waivers Netfile, GST/HST Net Income Stabilization Account (NISA) Net tax: Quick method of accounting, GST/HST New Brunswick, Corporations Newfoundland and Labrador, Corporations New registrants, GST/HST New housing rebate, GST/HST New residential rental property rebate, GST/HST Nexus NISA (see Net Income Stabilization Account) Non-calendar year-end Non-profit organization Non-resident: Business, corporations Performers, registration Registration, GST/HST Registration, payroll Notice of assessment, corporations Notice of objection: Corporations GST/HST Northwest Territories, Corporations Nova Scotia, Corporations Nunavut, Corporations O Objection, corporation Objections and appeals Objection and appeals- GST/HST Office expenses, sole proprietorship/partnership One stop service (business services) Online business registration Online payments (My Payment) Ontario- Provincial Corporation Tax Opening a payroll program account Opening more locations, branches, or divisions Operating in Quebec: GST/HST Operating name of business, change Operators of taxis and limousines, GST/HST Organization, non-profit (definition) Overtime pay, payroll Owner, partner, director: Change of Death or retirement of P Partnership: Definition Information return Payments Contract reporting Corporations Electronic, businesses General information Instalments, GST/HST My Payment Payroll Voucher, corporation Payroll Benefits and allowances Canada Pension Plan (CPP) contributions Calculating deductions Completing slips and returns Deduction tables Deductions Employee Employer-employee relationship Employer responsibilities Employment Insurance (EI) premiums Employment status Filing information returns General information Hiring an employee Income tax deductions Information slips and returns Opening a payroll program account Penalties and interest Provincial Parental Insurance Plan (PPIP) Quebec Parental Insurance Plan (QPIP) Registration Remitting deductions Workers Penalties: Corporate income tax Failure to file, corporation GST/HST Payroll Cancel/Waive Pension, foreign Phishing Placement and employment agency workers Plan administrators: Deferred Profit Sharing Plan (DPSP), Supplementary Unemployment Benefits Plan (SUBP) Pooled Registered Pension Plan (PRPP) Registered Disability Savings Plan (RDSP) Registered Education Savings Plan (RESP) Registered Investment (RI) Registered Pension Plan (RPP) Registered Retirement Savings Plan (RRSP) and Registered Retirement Income Fund (RRIF) Tax-Free Savings Account (TFSA) Prepaid expenses Prescribed interest rates Prince Edward Island, Corporations Private health plan premiums, Business expenses Proceeds from bartering, business income Professional fees, legal, accounting and other Programs: AgriStability and AgriInvest Voluntary disclosure Property taxes Public corporation Publications, forms, and guides Q Quarterly: Filing, GST/HST Instalments, GST/HST Quebec create your business website Quebec, operating in: GST/HST Quick method of accounting, GST/HST R RSI (return and schedule information) Rates: Corporation tax rates CPP rates (Canada Pension Plan) Currency exchange rates EI rates (Employment Insurance) Excise tax rates Federal and provincial/territorial tax rates Prescribed interest rates for amounts owed to the Canada Revenue Agency Prescribed interest rates for leasing rules Travel and meal expense rates for the medical expense, moving expense, and northern residents deductions Rebates, GST/HST Receivership, bankruptcy Record keeping Reduced EI premiums, payroll Registered charity, definition Registration: Business accounts, after you register Business accounts, before you register Business accounts, how to Business structure Corporate income tax program account Non-resident, GST/HST Operating in Quebec Remitting payroll deductions Rental income Rent expenses, business Reporting: Business income Contract payments Periods, GST/HST Representative Authorizing a business representative Representative (third party), authorized Representative, change of Research, scientific, and experimental development credit Residency, certificate of Residency of a corporation Residential rental property rebate, new, GST/HST Responsibilities: Running a business Restrictive covenant Restructure of business and CPP/EI Resuming, stopping or suspending operations Retirement compensation arrangements Retirement or death of owner, partner, or director Retiring allowance, payroll Returns: Corporations Errors and adjustments, GST/HST Filing, GST/HST Filing, payroll Reviving a business S Sale of eligible capital property, business Saskatchewan, Corporations Scam Scientific research and experimental development (SR&ED) Self-employed: Daycare Determination if self-employed or employee, payroll Generally Reporting Income Tax payments Selling a business Seminars and events Services rendered in Canada: non-residents Services and resources for Tax professionals Severence pay Single Administration of Ontario Corporate Tax Slips and summaries: Completing, various Filing, payroll Small business Small Business Job Credit Society, non-profit, definition Softwood lumber Sole proprietorship, definition Sole proprietorship, income and expenses Sole proprietorship and partnership Special levies Standby charge Starting a business Start-up costs, business Statements, corporation account Statement of Business or Professional Activities, Form T2125: Completing General information Statistics, industries Subscriptions, business taxes, fees, licences, dues, and memberships Subsidies and grants, government Succession of employers and CPP/EI Suspending, stopping or resuming operations T T1204, Government service contract payments T2, Corporation income tax return T2, harmonized Corporation income tax return (Ontario) T2125 Statement of Business or Professional Activities: Completing General information T5, Return of investment income T5013, Statement of Partnership Income T5018, Statement of contract payments Tax Alert Tax-free savings account (TFSA)- Issuers Tax Havens Tax professionals Tax rulings and interpretations Tax shelter Tax year-end Tax year-end, corporation Taxi and limousine drivers/operators, GST/HST Taxpayer relief provisions Technical information TELEFILE, GST/HST Telephone and utilities expenses Teletypewriter (TTY) enquiries TFSA (see Tax-free savings account- Issuers) Threshold, GST/HST account Trade data online Transfer pricing Travel expenses, business Types of business structures Types of corporations U Uniforms and special clothing (taxable benefits), payroll Union dues, payroll Use-of-home for business Utilities and telephone expenses V Vacation pay Special payments chart Payroll Vehicle: Automobile, expenses, sole proprietor or partnership Automobile, taxable benefit, payroll Victim Voluntary disclosure Voluntary registration, GST/HST Volunteers, emergency W Wages, salaries and benefits, payroll Waivers: non-residents When an employee leaves Worker, determination if employee or self-employed Workers Compensation, payroll Worksheets, calculation of corporation instalments X No topics for the letter "X" Y Year-end, change of fiscal Year-end, fiscal Yukon, Corporations Z No topics for the letter "Z" Date modified: 2017-01-05 ...

For more information on this choice, see Canadian Forces overseas school staff; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance during the tax year; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under an agreement or convention (including a tax treaty) between Canada and another country, is exempt from tax in that other country on 90% or more of their income from all sources because of their relationship to a resident (including a deemed resident) of Canada; or a dependent child of someone who falls into one of the categories described above and your net income in 2016 was not more than $11,474 ($11,327 in 2015, $11,138 in 2014, $11,038 in 2013, $10,822 in 2012, $10,527 in 2011). ...

Non-resident GST/HST Enquiries This listing for enquiries applies to: Non-resident GST/HST Registration and Security Foreign Convention and Tour Incentive Program (FCTIP) The Tax Service Office (TSO) you should contact depends on the physical location of your business outside of Canada. ...

Convention fees ss 67.1(3) of the Income Tax Act 65. In circumstances where fees are paid for conventions where no amount has been determined for food, beverages or entertainment, for each day that the individual is entitled to these benefits, $50 (or such other amount as prescribed) is deemed to be paid for food, beverages or entertainment. ... Although subsection 20(10) of the Income Tax Act provides that taxpayers can deduct expenses incurred in attending only two conventions per year, there is no similar provision in the Act that restricts claiming ITCs on convention expenses. Therefore, the registrant is entitled to claim ITCs on convention expenses as long as the requirements for claiming ITCs under the Act are met. ...

Effective April 8, 2013, several new services are available for GST/HST return filers: Electronic filing of Form GST106 Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages can be filed through an online Web form when filing a GST34 return using GST/HST NETFILE or “File a return” in My Business Account and Represent a Client. ... GST/HST forms GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST71 Notification of Accounting Periods for GST/HST GST115 GST/HST Rebate Application for 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 GST370 Employee and Partner GST/HST Rebate Application 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) GST515 Direct Deposit Request for the GST/HST New Housing Rebate 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 RC199 Voluntary Disclosures Program (VDP)- Taxpayer Agreement RC376 Taxpayer Relief Request Statement of Income and Expenses and Assets and Liabilities for Individuals RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC7000-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-BC British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-Registrant First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7524-BC GST524 British Columbia Rebate Schedule GST/HST guides, booklets and pamphlets RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4058 Quick Method of Accounting for GST/HST 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 RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4103 GST/HST Information for Suppliers of Publications RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases RC4231 GST/HST New Residential Rental Property Rebate RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST info sheets GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia (revised) GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia (revised) GI-099 Builders and Electronic Filing Requirements (revised) GI-118 Builders and GST/HST NETFILE (revised) GI-135 Prince Edward Island: Transition to the Harmonized Sales Tax- Services GI-136 Prince Edward Island: Transition to the Harmonized Sales Tax- Intangible Personal Property GI-137 Prince Edward Island: Transition to the Harmonized Sales Tax- Memberships GI-138 Prince Edward Island: Transition to the Harmonized Sales Tax- Passenger Transportation Services GI-139 Prince Edward Island: Transition to the Harmonized Sales Tax- Admissions GI-140 Prince Edward Island: Transition to the Harmonized Sales Tax- Freight Transportation Services GI-141 Prince Edward Island: Transition to the Harmonized Sales Tax- Transportation Passes GI-142 Prince Edward Island: Transition to the Harmonized Sales Tax- Prepaid Funeral and Cemetery Arrangements and Interment Property GI-143 Prince Edward Island: Transition to the Harmonized Sales Tax- Tour Packages GI-144 Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island GI-145 Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island GI-146 Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island GI-147 Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island GI-148 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. ...

Refer to Article 25 of the Protocol Amending the Convention Between Canada and the United States on the Department of Finance Canada Web site. ... Organizations – Under Article XXI of the Canada–United States Tax Convention. ... Organizations- Under Article XXI of the Canada- United States Tax Convention contains a list of organizations that have received letters of exemption. ...

Tax Convention- Number of days 'present' in Canada (Archived) IT-307R3 Spousal Registered Retirement Savings Plans (Archived) IT-314 Income of dealers in oil and gas leases (Archived) IT-315 Archived- Interest expense incurred for the purpose of winding-up or amalgamation (Archived) IT-316 Awards for employees' suggestions and inventions (Archived) IT-317R Capital cost allowance- Radio and television equipment (Archived) IT-319 Cost of obligations owned on December 31, 1971 (Archived) IT-321R Insurance Agents and Brokers- Unearned Commissions (Archived) IT-323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived) IT-324 Capital cost allowance- Emphyteutic lease (Archived) IT-327 Capital cost allowance- Elections under Regulation 1103 (Archived) IT-330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) IT-332R Personal-use property (Archived) IT-335R Indirect payments (Archived) IT-336R Capital cost allowance- Pollution control property (Archived) IT-337R3 Retiring Allowances (Archived) IT-337R4 Retiring Allowances (Archived) IT-338R2 Partnership Interests- Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) IT-341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) IT-347R2 Income Tax Act- Crown Corporations (Archived) IT-351 Income from a foreign source- Blocked currency (Archived) IT-353R2 Partnership interest- Some adjustments to cost base (Archived) IT-355R2 Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) IT-363R2 Deferred profit sharing plans- Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) IT-367R3 Capital cost allowance- Multiple-unit residential buildings (Archived) IT-370 Trusts- Capital property owned on December 31, 1971 (Archived) IT-374 Meaning of "Settlor" (Archived) IT-377R Director's, executor's and juror's fees (Archived) IT-382 Debts bequeathed or forgiven on death (Archived) IT-387R2 Meaning of "Identical Properties" (Archived) IT-388 Income bonds issued by foreign corporations (Archived) IT-390 Unit trusts- Cost of right and adjustments to cost base (Archived) IT-390 SR Unit trusts- Cost of rights and adjustments to cost base (Archived) IT-392 Meaning of the term "share" (Archived) IT-405 Inadequate considerations- Acquisitions and dispositions (Archived) IT-408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) IT-409 Winding-up of a non-profit organization (Archived) IT-410R Debt obligations- Accrued interest on transfer (Archived) IT-410R SR Debt obligations- Accrued interest on transfer (Archived) IT-415R2 Deregistration of Registered Retirement Savings Plans (Archived) IT-419R Meaning of Arm's Length (Archived) IT-423 Sale of sand, gravel or topsoil (Archived) IT-426 Shares sold subject to an earn-out agreement (Archived) IT-430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) IT-441 Capital cost allowance- Certified feature productions and certified short productions (Archived) IT-445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) IT-446R Legacies (Archived) IT-449R Meaning of "vested indefeasibly" (Archived) IT-452 Utility service connections (Archived) IT-461 Forfeited deposits (Archived) IT-467R Damages, settlements and similar payments (Archived) IT-474R Amalgamations of Canadian corporations (Archived) IT-476 Capital cost allowance- Gas and oil exploration and production equipment (Archived) IT-481 Timber resource property and timber limits (Archived) IT-482 Capital cost allowance- Pipelines (Archived) IT-482SR Capital cost allowance- Pipelines (Archived) IT-483 Credit unions (Archived) IT-488R2 Winding-up of 90% Owned Taxable Canadian Corporations (Archived) IT-493 Agency cooperative corporations (Archived) IT-495R2 Child Care Expenses (Archived) IT-497R3 Overseas Employment Tax Credit (Archived) IT-498 The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) IT-503 Exploration and development shares (Archived) IT-505 Mortgage foreclosures and conditional sales repossessions (Archived) IT-507R Small Business Development Bonds and Small Business Bonds (Archived) IT-517R Pension Tax Credit (Archived) IT-520 (consol.) ...