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The person opening the RDSP can contact the Registry at 1-866-274-6627 to confirm that the names and dates of birth on the RDSP application form match those in the Registry the correct date convention is used for the birth date information. ...

The allowance referred to in item (b) is restricted to the nonaccountable payment an employer is authorized to make to an officer or member which is received by him because of his position and not for any specific duties he may perform, such as attending a convention or travelling on municipal business, for which he is usually reimbursed for part or all of his expenses. ...

You can: Meet electronic filing requirements Get a confirmation number right away File without an online CRA account You cannot: File without a GST/HST access code File elections File a return for an account administered by Revenu Québec File a combined Form 7200, GST/HST and QST return for selected listed financial institutions File a return for a non-resident File a simplified GST/HST return for a non-resident digital-economy business Include schedules File Form GST106, Information on Claims Paid or Credited for Foreign Conventions File rebates (refer to Claim a GST/HST rebate) File electronically and send forms by mail If you want to use Internet File Transfer for your return but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre. ...

You can: Meet electronic filing requirements Get a confirmation number right away File without an online CRA account File a combined Form RC7200, GST/HST and QST return for selected listed financial institutions File a return for a non-resident File a simplified GST/HST return for a non-resident digital-economy business Include schedules File Form GST106, Information on Claims Paid or Credited for Foreign Conventions File certain rebates Rebates you can claim electronically You can apply for these rebates when completing your GST/HST return using the NETFILE form: Form GST66, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund Form GST189, Ontario First Nations point-of-sale relief, reason code 23 Form GST190, New Housing Rebate Application for Houses Purchased from a Builder You can also apply for certain rebates outside of filing a return using the links for specific Electronic rebate forms: Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund Form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments Form GST523-1, Non-profit Organizations – Government Funding You cannot: File without an GST/HST access code File elections File a return for an account administered by Revenu Québec File rebates not listed above (refer to Claim a GST/HST rebate) File electronically and send forms by mail If you want to use NETFILE for your return but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre. ...

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. ...

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. ...

<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) (Period 1 – January 01, 2024 to June 24, 2024) 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 year and brought into income for the current year (Period 1 – January 01, 2024 to June 24, 2024) 153 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 154 Qualified farm or fishing property (QFFP) or QXP capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 155 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 1 – January 01, 2024 to June 24, 2024) 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves (Period 1 – January 01, 2024 to June 24, 2024) 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 (Period 1 – January 01, 2024 to June 24, 2024) 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 (Period 1 – January 01, 2024 to June 24, 2024) 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount (Period 1 – January 01, 2024 to June 24, 2024) 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) 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 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions 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 Mineral exploration tax credit (METC) 195 Portion subject to an interest-free period (METC) 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 – valid for 2017 and prior years 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 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 of fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 223 Current year reserves from qualified farm or fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 226 Repaid assistance (for Canadian exploration expenses) 227 Repaid assistance (for Canadian development expenses) 228 Repaid assistance (for Canadian oil and gas property expenses) 229 Amount receivable for CEE property or unitized oil and gas field CEE 230 Amount receivable for CDE property or unitized oil and gas field CDE 231 Amount receivable for unitized oil and gas field CCOGPE 232 Proceeds of disposition (for Canadian development expenses) 233 Proceeds of disposition (for Canadian oil and gas property expenses) 234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only 235 Accelerated Canadian oil and gas property expenses- valid for 2018 and subsequent tax years only 236 Canadian journalism labour tax credit 237 Return of fuel charge proceeds to farmers tax credit 238 Air Quality Improvement Tax Credit 239 Critical Mineral Exploration Tax Credit (CMETC) 240 Portion subject to an interest-free period (CMETC) 241 Critical Mineral Exploration Tax Credit – British Colombia (CMETC) 242 Critical Mineral Exploration Tax Credit – Saskatchewan (CMETC) 243 Critical Mineral Exploration Tax Credit – Manitoba (CMETC) 244 Critical Mineral Exploration Tax Credit – Ontario (CMETC) 245 Current year CCUS ITC 246 CCUS Labour requirements addition to tax 247 Variable A of interest and financing expenses 248 Variable A of interest and financing revenues 249 Variable B of interest and financing expenses 250 Variable B of interest and financing revenues 251 Terminal loss 252 Recaptured depreciation 253 Income derived from activities funded by a borrowing that results in exempt interest and financing expenses 254 Interest and financing expenses in CCA 255 Interest and financing expenses in terminal loss 256 Loss derived from activities funded by a borrowing that results in exempt interest and financing expenses 258 Interest and Financing Expenses included in Canadian exploration expenses 259 Interest and Financing Expenses included in Canadian development expenses 260 Interest and Financing Expenses included in Canadian oil and gas property expenses 261 Interest and Financing Expenses included in Foreign resource expenses 262 Interest and financing expenses included in renounced CEE 263 Interest and financing expenses included in renounced CDE 265 Current Year CT ITC 266 CT Labour requirements addition to tax 267 CT ITC recapture 269 Part XII.7 tax 270 Deemed capital gains (losses) for the portion of the fiscal period that is before June 25, 2024 271 Deemed capital gains (losses) for the portion of the fiscal period that is after June 24, 2024 272 Business investment losses for the portion of the fiscal period that is before June 25, 2024 273 Business investment losses for the portion of the fiscal period that is after June 24, 2024 275 Last fiscal period’s capital gains reserve allocated in the previous year and brought into income for the current year (Period 2 – June 25, 2024 to December 31, 2024) 276 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 277 Qualified farm or fishing property (QFFP) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 278 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 2 – June 25, 2024 to December 31, 2024) 279 Capital gains reserves (Period 2 – June 25, 2024 to December 31, 2024) 280 Capital gains reserve from other property (Period 2 – June 25, 2024 to December 31, 2024) 281 Capital gains reserve from non-qualify securities the partnership donated to a qualified donee (Period 2 – June 25, 2024 to December 31, 2024) 282 Capital gains reserve from gifts of non-qualify securities (Eligible amount) (Period 2 – June 25, 2024 to December 31, 2024) 283 Prior year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 284 Current year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 285 Prior year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 286 Current year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 287 Capital gains eligible to the 0% inclusion rate attributable to the period before June 25, 2024 288 Capital gains eligible to the 0% inclusion rate attributable to the period after June 24, 2024 289 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) 290 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period before June 25, 2024 291 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period after June 24, 2024 <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 Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

<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) (Period 1 – January 01, 2024 to June 24, 2024) 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 year and brought into income for the current year (Period 1 – January 01, 2024 to June 24, 2024) 153 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 154 Qualified farm or fishing property (QFFP) or QXP capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 155 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 1 – January 01, 2024 to June 24, 2024) 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves (Period 1 – January 01, 2024 to June 24, 2024) 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 (Period 1 – January 01, 2024 to June 24, 2024) 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 (Period 1 – January 01, 2024 to June 24, 2024) 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount (Period 1 – January 01, 2024 to June 24, 2024) 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 resource expenses (FRE) 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 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions 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 Mineral exploration tax credit (METC) 195 Portion subject to an interest-free period (METC) 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 – valid for 2017 and prior years 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 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 of fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 223 Current year reserves from qualified farm or fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 226 Repaid assistance (for Canadian exploration expenses) 227 Repaid assistance (for Canadian development expenses) 228 Repaid assistance (for Canadian oil and gas property expenses) 229 Amount receivable for CEE property or unitized oil and gas field CEE 230 Amount receivable for CDE property or unitized oil and gas field CDE 231 Amount receivable for unitized oil and gas field CCOGPE 232 Proceeds of disposition (for Canadian development expenses) 233 Proceeds of disposition (for Canadian oil and gas property expenses) 234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only 235 Accelerated Canadian oil and gas property expenses- valid for 2018 and subsequent tax years only 236 Canadian journalism labour tax credit 237 Return of fuel charge proceeds to farmers tax credit 238 Air Quality Improvement Tax Credit 239 Critical Mineral Exploration Tax Credit (CMETC) 240 Portion subject to an interest-free period (CMETC) 241 Critical Mineral Exploration Tax Credit – British Colombia (CMETC) 242 Critical Mineral Exploration Tax Credit – Saskatchewan (CMETC) 243 Critical Mineral Exploration Tax Credit – Manitoba (CMETC) 244 Critical Mineral Exploration Tax Credit – Ontario (CMETC) 245 Current year CCUS ITC 246 CCUS Labour requirements addition to tax 247 Variable A of interest and financing expenses (IFE) 248 Variable A of interest and financing revenues (IFR) 249 Variable B of IFE 250 Variable B of IFR 251 Terminal loss 252 Recaptured depreciation 253 Income derived from activities funded by a borrowing that results in exempt IFE 254 IFE included in CCA 255 IFE included in terminal loss 256 Loss derived from activities funded by a borrowing that results in exempt IFE 258 IFE included in Canadian exploration expenses 259 IFE included in Canadian development expenses 260 IFE included in Canadian oil and gas property expenses 261 IFE included in Foreign resource expenses 262 Interest and financing expenses included in renounced CEE 263 Interest and financing expenses included in renounced CDE 265 Current Year CT ITC 266 CT Labour requirements addition to tax 267 CT ITC recapture 269 Part XII.7 tax 270 Deemed capital gains (losses) for the portion of the fiscal period that is before June 25, 2024 271 Deemed capital gains (losses) for the portion of the fiscal period that is after June 24, 2024 272 Allowable business investment losses for the portion of the fiscal period that is before June 25, 2024 273 Allowable business investment losses for the portion of the fiscal period that is after June 24, 2024 274 Capital gains eligible for the 0% inclusion rate under paragraph 38(a.1) 275 Last fiscal period’s capital gains reserve allocated in the previous year and brought into income for the current year (Period 2 – June 25, 2024 to December 31, 2024) 276 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 277 Qualified farm or fishing property (QFFP) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 278 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 2 – June 25, 2024 to December 31, 2024) 279 Capital gains reserves (Period 2 – June 25, 2024 to December 31, 2024) 280 Capital gains reserve from other property (Period 2 – June 25, 2024 to December 31, 2024) 281 Capital gains reserve from non-qualify securities the partnership donated to a qualified donee (Period 2 – June 25, 2024 to December 31, 2024) 282 Capital gains reserve from gifts of non-qualify securities (Eligible amount) (Period 2 – June 25, 2024 to December 31, 2024) 283 Prior year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 284 Current year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 285 Prior year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 286 Current year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 287 Capital gains eligible to the 0% inclusion rate attributable to the period before June 25, 2024 288 Capital gains eligible to the 0% inclusion rate attributable to the period after June 24, 2024 289 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) 290 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period before June 25, 2024 291 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period after June 24, 2024 292 Current year CTM ITC 293 CTM ITC recapture 294 Current year clean hydrogen ITC 295 Clean hydrogen labour requirements addition to tax 296 Clean hydrogen ITC recovery 297 Clean hydrogen ITC recapture 298 Current year clean electricity ITC 299 Clean electricity labour requirements addition to tax 300 Clean electricity ITC recovery 301 Clean electricity ITC recapture <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- 2 or 3 alpha, must be upper case- 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) <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount- up to 11 numeric- enter dollars and cents, for example: 123456789.01- do not use spaces or commas </T5013SlipFinancialDetails> <T5013SlipOtherInformation>- if more than ten (10) Other Information text fields are Required, create an additional T5013 slip to report the additional information Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

Memorandum of Understanding TN-34 Computer software royalties TN-23 Concessions capital cost allowance IT-477(C) Condominiums capital cost allowance IT-304R2 direct ownership of units in Quebec, capital cost allowance IT-304R2 ownership IT-437R Congregation residence deduction IT-141R(C) Consideration disposition of property, without IT-460 Construction industries construction, defined IT-411R Containers capital cost allowance IT-472(SR) deposits, special reserves IT-154R Contests prizes, taxation IT-213R Contractors income computation IT-92R2 movable equipment, capital cost allowance IT-306R2; IT-469R Contracts annuity – see Annuity contracts- novation, taxation IT-334R2- payments for non-performance IT-467R2- receipts for non-performance, taxation of amounts IT-365R2- service, fees received for, taxation IT-334R2- types, tax implications IT-92R2 Control in fact impact of recent jurisprudence TN-32 Control of corporation income trust- change in trustees TN-38 Controlled corporations – see also Private corporations, Canadian controlled basic rules IT-64R4(C) change in control- investment tax credit IT-151R5(C)- loss utilization restrictions IT-302R3- related to change in executors, etc. of estates IT-302R3- scientific research and experimental development IT-151R5(C) control deemed not to have been acquired IT-302R3 control defined IT-64R4(C); IT-302R3 loss on disposition of property to IT-291R3 Convention expenses deduction from income IT-131R2 Convertible debt obligation redemption or cancellation- deemed to be an assignment TN-41 Part XIII tax TN-44 taxation on conversion TN-44 Tembec Inc. et al v. ... The Queen TN-22- the Dudney case update TN-33 corporation's, in a province IT-177R2(C) fixed base TN-22 interpretative issues TN-34 provincial income allocation TN-41 Personal exemptions – see Exemptions Personal injury compensation, taxation IT-365R2 Personal service business small business deduction IT-73R6 the "more than five full-time employees" test TN-41 Personal tax credits – see Tax credits, personal Personal trust arm's length, meaning IT-419R2 definition and rules IT-381R3 Persons – see Individuals Petroleum equipment used in activities- capital cost allowance IT-476R Pipelines capital cost allowance IT-482R equipment, capital cost allowance- petroleum and natural gas activities IT-476R water and sewer, capital cost allowance IT-482R Political contributions eligible expense IT-143R3 Power saws capital cost allowance IT-501(SR) Practitioners convention expenses, deductions IT-131R2 Premiums annuity contract- unfixed IT-87R2 cost of borrowing money for, deductibility IT-309R2 leases extension or cancellation, income IT-359R2 private health services plan IT-339R2 private health services plan, fringe benefit IT-470R(C) provincial health insurance paid by employer IT-470R(C) registered retirement savings plans, deductions IT-124R6 Prepaid amounts reserve- impact of the Ellis Vision case TN-32 Prescribed devices and equipment list IT-519R2(C) medical expenses IT-519R2(C) Preventive and diagnostic treatments medical expenses IT-519R2(C) Price adjustment clauses re property transfer agreements IT-169 Principal business – see Business Principal business corporations defined re exploration and development expenses IT-400(SR) qualifying business operations IT-400(SR) Principal residence defined for rental property IT-371 ownership IT-437R tax treatment IT-120R6 Private corporations Canadian-controlled – see Private corporations, Canadian-controlled capital dividend account IT-66R6 capital dividend election IT-66R6 defined IT-391R dividend refund IT-243R4 life insurance proceeds on death IT-430R3(C) Part IV tax on dividends IT-269R4 Private corporations, Canadian-controlled business investment losses on shares IT-484R2 defined IT-458R2- unanimous shareholder agreements TN-44 determination- Sedona decision TN-38 qualification IT-458R2 Silicon Graphics Ltd. v. ... Treaty's Competent Authority Provision Thin Capitalization Imperial Oil and the Treatment of Foreign Currency Loans SIFT Rules – Transitional Normal Growth SIFT Entities – Definition of "Real Estate Investment Trust" in Section 122.1 Paragraph 251(5)(b) – Conditional Agreements CRA Auditors' Access to Audit Working Papers Foreign Entity Classification Application of Paragraph 95(6)(b) Pension Fund Corporations Application of Subparagraph 212(1)(b)(vii) Employee Stock Option Deduction Purchase Price Allocation for Rental Properties Subsection 78(4) – Liability Assumed by a Third Party Value of Company Attributable to Voting Non‑Participating Shares Criteria for Determining Hedge Effectiveness for Tax Purposes Definition of "Non-Portfolio Earnings" in Subsection 122.1(1) Filing Requirements for T5013, Partnership Information Return Transfer of GST/HST Refunds to Non‑Resident Security Accounts Anti-Discrimination Provisions Limited Liability Company under the Protocol TN-39 Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares TN-40 Administrative Policy Changes for Taxable Employment Benefits TN-41 Eligible Dividend Designation – Subsection 89(14) The "More Than Five Full-Tine Employees" Test Meaning of "Business Rulings (Opinions) on Proposed Legislative Amendments Definition of "Tax Shelter" – Subsection 237.1(1) Donation of Flow-Through Shares – Subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debenture – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules TN-42 International Financial Reporting Standards (IFRS) TN-43 Taxation of Roth IRAs TN-44 Valuation of Special Voting Shares Key Employee Tax-Free Savings Account Corporate-Held Life Insurance Paid-Up Capital Increase by an Unlimited Liability Company Luxembourg Intermediary Payments by ULC Payments by a ULC to an LLC in 2009 Treaty Forms US LLC with a Canadian Branch Exchangeable Debentures: Paragraph 20(1)(f) Unanimous Shareholder Agreements and the CCPC Definition Cost of Property Acquired from a Shareholder for No Consideration Filings Based on Proposed Changes to Law Assessments Services Provided by a US Resident to a Canadian Subsidiary of a US Customer Services Provided by a US Employee to a Canadian Subsidiary Services Provided by a US Employee to a Customer of a Canadian Subsidiary IFRS and Foreign GAAP Loss Consolidation Foreign Currency Reporting Convertible Debentures: Paragraph 20(1)(f) Convertible Debentures and Part XIII Central Paymaster Rules Calculating LRIP for Cash-Basis Taxpayers Consistency in Audit Practice Update on Committees Foreign Exchange Gains and Losses Part 5 – List of cancelled and archived bulletins since the last publication of the index None Date modified: 2012-10-16 ...

Memorandum of Understanding TN-34 Computer software royalties TN-23 Concessions capital cost allowance IT-477(C) Condominiums capital cost allowance IT-304R2 direct ownership of units in Quebec, capital cost allowance IT-304R2 ownership IT-437R Congregation residence deduction IT-141R(C) Consideration disposition of property, without IT-460 Construction industries construction, defined IT-411R Containers capital cost allowance IT-472(SR) deposits, special reserves IT-154R Contests prizes, taxation IT-213R Contractors income computation IT-92R2 movable equipment, capital cost allowance IT-306R2; IT-469R Contracts annuity – see Annuity contracts- novation, taxation IT-334R2- payments for non-performance IT-467R2- receipts for non-performance, taxation of amounts IT-365R2- service, fees received for, taxation IT-334R2- types, tax implications IT-92R2 Control in fact impact of recent jurisprudence TN-32 Control of corporation income trust- change in trustees TN-38 Controlled corporations – see also Private corporations, Canadian controlled basic rules IT-64R4(C) change in control- investment tax credit IT-151R5(C)- loss utilization restrictions IT-302R3- related to change in executors, etc. of estates IT-302R3- scientific research and experimental development IT-151R5(C) control deemed not to have been acquired IT-302R3 control defined IT-64R4(C); IT-302R3 loss on disposition of property to IT-291R3 Convention expenses deduction from income IT-131R2 Convertible debt obligation redemption or cancellation- deemed to be an assignment TN-41 Part XIII tax TN-44 taxation on conversion TN-44 Tembec Inc. et al v. ... The Queen TN-22- the Dudney case update TN-33 corporation's, in a province IT-177R2(C) fixed base TN-22 interpretative issues TN-34 provincial income allocation TN-41 Personal exemptions – see Exemptions Personal injury compensation, taxation IT-365R2 Personal service business small business deduction IT-73R6 the "more than five full-time employees" test TN-41 Personal tax credits – see Tax credits, personal Personal trust arm's length, meaning IT-419R2 definition and rules IT-381R3 Persons – see Individuals Petroleum equipment used in activities- capital cost allowance IT-476R Pipelines capital cost allowance IT-482R equipment, capital cost allowance- petroleum and natural gas activities IT-476R water and sewer, capital cost allowance IT-482R Political contributions eligible expense IT-143R3 Power saws capital cost allowance IT-501(SR) Practitioners convention expenses, deductions IT-131R2 Premiums annuity contract- unfixed IT-87R2 cost of borrowing money for, deductibility IT-309R2 leases extension or cancellation, income IT-359R2 private health services plan IT-339R2 private health services plan, fringe benefit IT-470R(C) provincial health insurance paid by employer IT-470R(C) registered retirement savings plans, deductions IT-124R6 Prepaid amounts reserve- impact of the Ellis Vision case TN-32 Prescribed devices and equipment list IT-519R2(C) medical expenses IT-519R2(C) Preventive and diagnostic treatments medical expenses IT-519R2(C) Price adjustment clauses re property transfer agreements IT-169 Principal business – see Business Principal business corporations defined re exploration and development expenses IT-400(SR) qualifying business operations IT-400(SR) Principal residence defined for rental property IT-371 ownership IT-437R tax treatment IT-120R6 Private corporations Canadian-controlled – see Private corporations, Canadian-controlled capital dividend account IT-66R6 capital dividend election IT-66R6 defined IT-391R dividend refund IT-243R4 life insurance proceeds on death IT-430R3(C) Part IV tax on dividends IT-269R4 Private corporations, Canadian-controlled business investment losses on shares IT-484R2 defined IT-458R2- unanimous shareholder agreements TN-44 determination- Sedona decision TN-38 qualification IT-458R2 Silicon Graphics Ltd. v. ... Treaty's Competent Authority Provision Thin Capitalization Imperial Oil and the Treatment of Foreign Currency Loans SIFT Rules – Transitional Normal Growth SIFT Entities – Definition of "Real Estate Investment Trust" in Section 122.1 Paragraph 251(5)(b) – Conditional Agreements CRA Auditors' Access to Audit Working Papers Foreign Entity Classification Application of Paragraph 95(6)(b) Pension Fund Corporations Application of Subparagraph 212(1)(b)(vii) Employee Stock Option Deduction Purchase Price Allocation for Rental Properties Subsection 78(4) – Liability Assumed by a Third Party Value of Company Attributable to Voting Non‑Participating Shares Criteria for Determining Hedge Effectiveness for Tax Purposes Definition of "Non-Portfolio Earnings" in Subsection 122.1(1) Filing Requirements for T5013, Partnership Information Return Transfer of GST/HST Refunds to Non‑Resident Security Accounts Anti-Discrimination Provisions Limited Liability Company under the Protocol TN-39 Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares TN-40 Administrative Policy Changes for Taxable Employment Benefits TN-41 Eligible Dividend Designation – Subsection 89(14) The "More Than Five Full-Tine Employees" Test Meaning of "Business Rulings (Opinions) on Proposed Legislative Amendments Definition of "Tax Shelter" – Subsection 237.1(1) Donation of Flow-Through Shares – Subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debenture – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules TN-42 International Financial Reporting Standards (IFRS) TN-43 Taxation of Roth IRAs TN-44 Valuation of Special Voting Shares Key Employee Tax-Free Savings Account Corporate-Held Life Insurance Paid-Up Capital Increase by an Unlimited Liability Company Luxembourg Intermediary Payments by ULC Payments by a ULC to an LLC in 2009 Treaty Forms US LLC with a Canadian Branch Exchangeable Debentures: Paragraph 20(1)(f) Unanimous Shareholder Agreements and the CCPC Definition Cost of Property Acquired from a Shareholder for No Consideration Filings Based on Proposed Changes to Law Assessments Services Provided by a US Resident to a Canadian Subsidiary of a US Customer Services Provided by a US Employee to a Canadian Subsidiary Services Provided by a US Employee to a Customer of a Canadian Subsidiary IFRS and Foreign GAAP Loss Consolidation Foreign Currency Reporting Convertible Debentures: Paragraph 20(1)(f) Convertible Debentures and Part XIII Central Paymaster Rules Calculating LRIP for Cash-Basis Taxpayers Consistency in Audit Practice Update on Committees Foreign Exchange Gains and Losses Part 5 – List of cancelled and archived bulletins since the last publication of the index None Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...