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Income Tax Guide for Electing Under Section 216 - 2017

Canada Revenue Agency

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

Chapter 8 - 8502 – Conditions Applicable to all Pension Plans

Canada Revenue Agency

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 Folio S1-F3-C2, Principal Residence

Canada Revenue Agency

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

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

Doing Business in Canada - GST/HST Information for Non-Residents

Canada Revenue Agency

Feb 11, 2019 ... Calculating your net tax Input tax credits GST/HST payable and not paid Time limits for claiming ITCs ITCs for reimbursements and allowances paid to employees and partners ITCs on imports into Canada Flow-through of ITCs Streamlined accounting methods Simplified method for claiming ITCs The quick method of accounting Filing your GST/HST returns Reporting periods GST

P113 - Gifts and Income Tax 2018

Canada Revenue Agency

Feb 19, 2019 ...? Definitions Gifts and income tax What gifts can you claim? Gifts to registered charities and other qualified donees Gifts to Canada, a province, or a territory Gifts of ecologically sensitive land Gifts of certified cultural property Carrying forward tax credits Gifts in the year of death Gifts in kind Do you have property to donate? Donation appraisals Donation date

Internal Audit – Human Resources Performance Management

Canada Revenue Agency

Jul 19, 2019 ... it is understood by employees. Action Plan 1 The Employment Programs Directorate is updating the procedures for staffing to simplify requirements for low risk staffing actions and related performance level requirements. The target completion date is June 2019. The Employment Programs Directorate is well underway with an internal review of the performance management program

Guidelines for the registration of umbrella organizations and title holding organizations

Canada Revenue Agency

Jul 15, 2019 ...Guidelines for the registration of umbrella organizations and title holding organizations Policy statement Reference number CPS-026 Effective date May 1, 2008 Purpose This policy statement outlines the Charities Directorate's policy on registering organizations that support the charitable sector by promoting the efficiency and/or effectiveness of registered

GST/HST Policy Statements

Canada Revenue Agency

Jul 3, 2019 ... of Bare Trusts Under the Excise Tax Act P-018R Limitation on ITC Eligibility where Person becomes a Registrant P-019R Eligibility for ITC on start-up costs - Eligible capital property P-021 Application of Subsection 149(3) P-024R Temporary Importation of Conveyances P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04

T2 Corporation – Income Tax Guide – Before you start

Canada Revenue Agency

Feb 26, 2019 ... of a month, file the return by the same day of the sixth month after the end of the tax year. The CRA offers a mobile app that lets you create reminders of dates that are important for your business. For more information on the CRA Business Tax Reminders app, go to Mobile apps. Examples Table listing tax year-ends and filing deadlines Tax year-end Filing deadline

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