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About 1,501 search results for "important date"

Treaty based waivers involving Regulation 102 withholding

Canada Revenue Agency

Jun 25, 2020 ... they are received less than 30 days prior to the date employment services begin or the payment. The effective date of the Form R102-R waiver will be the date that the waiver application is approved. Non-residents in the film industry also have to use R102-R Regulation 102 Waiver Application. Where to send completed waiver and non-resident employer certification applications

Newsletter 20-1, Registered Pension Plan Annuity Contracts

Canada Revenue Agency

Jul 24, 2020 ... with this feature. Provided that the annuity contract matches all other benefits provided under the RPP, the CRA will accept one of the following fixed-rate adjustments in lieu of a full CPI indexation adjustment: the midpoint of the Bank of Canada’s inflation-control target range at the date of purchase, the spread between the yield of Government of Canada long term bonds

P105 – Students and income tax

Canada Revenue Agency

Feb 25, 2020 ... of contents Chapter 1 – Before you start Do you have to file a return? Which income tax package should you use? What should you do if you move? How to get the tax guide and forms you need? Social insurance number (SIN) Representatives Chapter 2 – Filing your return Tax preparation services Online Auto-fill my return What date is your return due? What do you include

Corporation Instalment Guide 2020

Canada Revenue Agency

Apr 16, 2020 ... Calculating your instalments for Part XII.1 tax Part XII.3 – Tax on investment income of life insurers Reporting Part XII.3 tax Calculating your instalments for Part XII.3 tax Due dates Instalment due dates Balance-due day Amalgamations Wind-Ups Statements View and pay account balance Online requests for statements and remittance vouchers Statement of account Register

Income Tax Guide for Electing Under Section 216 - 2017

Canada Revenue Agency

Jan 21, 2020 ..., 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 the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Important dates for individuals. In certain circumstances

GST/HST and home construction

Canada Revenue Agency

Jul 14, 2020 ... the purchaser pays you the amount of the holdback the day the holdback period expires The GST/HST is collectible by you on the earlier of the above dates even if you already issued an invoice for the holdback amount and charged the GST/HST on this amount. If federal or provincial law or a written agreement for the construction, renovation, or alteration of, or repair

Tax shelters

Canada Revenue Agency

Jul 10, 2020 ... the promoter for a copy of any advance income tax ruling provided by the CRA in respect of the investment. Read the ruling given and any exceptions in it. Individual taxpayers should be aware that the CRA could normally reassess returns up to three years after the date of assessment. The fact that tax shelter benefits were accepted on initial assessment should

Fuel charge registration

Canada Revenue Agency

Aug 18, 2020 ... application may take up to 30 calendar days from the date we receive it. New registrants If you are a new registrant with the fuel charge program and do not have a fuel charge account number, follow the instructions on How to register to complete your registration. Registered emitter If you are registered as an emitter under Part 1 of the Greenhouse Gas Pollution

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2019 - Before you start

Canada Revenue Agency

Feb 7, 2020 ..., go to AgriStability and AgriInvest or call 1-866-367-8506. For more information, see Adjustments. AgriStability and AgriInvest form deadline The deadline to send your 2019 AgriStability and AgriInvest form without penalty is September 30, 2020. For more information on deadlines, see Dates to remember and Important information for AgriStability and AgriInvest

Guidance on the Common Reporting Standard

Canada Revenue Agency

Jul 10, 2020 ... holder address Account holder jurisdiction of tax residence Canadian taxpayer identification number (Canadian TIN) Foreign taxpayer identification number (Foreign TIN) Account holder date of birth Account number Account balance or value Currency Joint accounts Account closures Undocumented accounts Accounts may cease to be reportable Specification of certain data

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