CRA Interpretations

IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention

Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Application This circular replaces Information Circular 76‑12R5 dated November 26, 2001. The information in this circular relates to existing legislation and to conventions that are in force or that are signed but not …

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IT359R2 – Premiums and Other Amounts with Respect to Leases

NO: IT-359R2 DATE: December 20, 1983 SUBJECT: INCOME TAX ACT Premiums and Other Amounts With Respect to Leases REFERENCE: Subsection 9(1) (also section 43, subsection 39(1), and paragraphs 18(1)(q), 20(1)(z) and z.1)) This bulletin replaces and cancels Interpretation Bulletin IT-359R dated July 30, 1982. Current revisions are designated by vertical lines. Amounts Received Landlord or Tenant …

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Capital Gains – 2018

Is this guide for you? The most common income tax situations are explained in this guide. Use this guide to get information on capital gains or capital losses in 2018. You generally have a capital gain or loss whenever you sell, or are considered to have sold, capital property. The term “Capital property” is defined in …

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P102 Support Payments

Support Payments Is this guide for you? This guide is for you if, under a court order or a written agreement, you are in either of the following situations: You made support payments. You received support payments. If you do not have a court order or written agreement, the payments are not subject to the …

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