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Tax Gap and Compliance Results for the Federal Corporate Income Tax System

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/tax-canada-a-conceptual-study/taxgap-compliance-results.html

Jul 22, 2019 ... or between 7% and 9% of overall federal corporate income tax revenue. It is important to reiterate that these tax gap estimates do not reflect the CRA's audit activities that reduce reporting non-compliance. Assuming audit results for tax year 2014 are similar to a prior yearFootnote 3, audits are expected to reduce the tax gap by $1.1 billion in federal tax or by 31

T4155 - Old Age Security Return of Income Guide for Non-Residents

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4155/t4155-old-security-return-income-guide-non-residents.html

Feb 12, 2019 ... information, go to Important dates for Individuals. If you owe recovery tax for 2018 (line 485 of your return) and you file your return late, we will charge you a late-filing penalty. The penalty is 5% of your balance owing for 2018, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may

FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/fcn2/distributors-under-greenhouse-gas-pollution-pricing-act.html

Mar 8, 2019 ... of a person’s business activities in a listed province. Mandatory registration Under subsection 55(1), a person is required to be registered as a distributor in respect of both marketable natural gas (MNG) and non-marketable natural gas (NMNG) if the person: produces MNG or NMNG in a listed province; imports MNG or NMNG into Canada at a location in a listed province

General Information

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/non-residents/5013-g/general-guide-non-residents-general-information.html

Feb 12, 2019 ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered to be filed on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Important dates for 2018 (Individuals). Non-residents electing under section 217 – For information on when your

T4055 – Newcomers to Canada 2018

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4055/t4055-newcomers-canada-2016.html

Feb 12, 2019 ..., a Sunday, or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day. Your return is considered on time if we receive it or if it is postmarked on or before the next business day. For more information, see Important dates for Individuals. To file your return online, see Transmitting your return online

T2 Corporation – Income Tax Guide – Chapter 2: Page 2 of the T2 return

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-chapter-2-page-2-t2-return.html

Feb 26, 2019 ... will consider the return filed on time if it is sent on the first business day after the filing deadline. For more information, go to Important dates for corporations. References Sections 233.1 and 251 Subsections 162(7) and 162(10) Foreign property Foreign affiliates For tax years of a foreign affiliate that begin after February 26, 2018, new rules are introduced

Chapter 8 - 8502 – Conditions Applicable to all Pension Plans

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/registered-plans-directorate-technical-manual-7.html

Jul 24, 2019 ... jurisdictions. To date, there has been little progress on this issue. Consequently, the Directorate confirms that the terms of Newsletter 96-3R1 remain valid and in force. Newsletter 96-3R1 will continue to be applied to flexible plans providing Optional Ancillary Benefits to a member. Where on a case-by-case review, instances of non-compliance are found, plan

Income Tax Guide for Electing Under Section 216 - 2017

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4144/income-tax-guide-electing-under-section-216-2016.html

Feb 12, 2019 ... on your 2018 return. Notes If you have a net rental loss, you still have to file your section 216 return by the due date. When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. For more information, go to Important

Income Tax Folio S1-F3-C2, Principal Residence

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-residence.html

Jul 25, 2019 ... designate only one property as his or her principal residence for a particular tax year. Furthermore, for a tax year that is after the 1981 year, only one property per family unit can be designated as a principal residence. Important notice On March 19, 2019, the government issued Budget 2019 which contained a proposed amendment to the Income Tax Act that would

Internal Audit – Information Technology Branch Project Time Estimation and Reporting

Canada Revenue Agency

https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/internal-audit-program-evaluation/internal-audit-program-evaluation-reports-2019/itb-project-time-estimation-reporting.html

Jul 19, 2019 ... and that had a time estimate prepared after January 1, 2015 (the date that the current time estimating processes came into effect) and ended by June 30, 2018. 2.3. Audit criteria and methodology See Appendix B for a description of the audit criteria and methodology. The examination phase of the audit was from April 2018 to October 2018. The audit was conducted

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