- Category: CRA Interpretations
Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Application This
Content Type: CRA Interpretations
- Category: CRA Interpretations
Series 3: Property, Investments and Savings Plans Folio 3: Capital Transactions Chapter 1: Replacement Property Summary Subsections 13(4) and 44(1) permit a taxpayer to
- ITA Sections: 128.1(4)(b), 13(21), 13(35), 13(37), 13(4.1), 13(4.1)(a.1), 13(4.1)(a), 13(4.1)(b), 13(4.2), 13(4.3), 13(4.3)(a), 13(4.3)(b), 13(4), 13(4)(c), 13(4)(c)(i), 13(4)(d), 20(16.1)(b), 220(3.2), 248(1), 40(1)(a)(iii), 44, 44(1.1), 44(1), 44(1)(b), 44(1)(e), 44(1)(e)(i), 44(1)(e)(i)(A), 44(1)(e)(i)(B), 44(1)(e)(iii), 44(1)(f), 44(2), 44(4), 44(5), 44(5)(a.1), 44(5)(a), 44(5)(b), 44(6), 44(7), 44(7)(b), 54, 70, 72, 72(2), 73(3), 85(1), 87, 87(2)(l.3), 87(2)(l.4), 88(1), 88(1)(a), 88(1)(e.2), 96(1)(a), 98(3)
- Topics: Replacement Property
- Category: CRA Interpretations
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
- Category: CRA Interpretations
Is this guide for you? If you are an employee and your employer requires you to pay expenses to earn your employment income, you can use
- Topics: Employment Expense 2018
- Category: CRA Interpretations
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
- Topics: Capital Gains 2018
- Category: CRA Interpretations
P113 – Gifts and Income Tax 2018 Is this pamphlet for you? Are you an individual planning to give money or other property to
- Topics: Gifts and income tax
- Category: CRA Interpretations
Support Payments Is this guide for you? This guide is for you if, under a court order or a written agreement, you are in
- Topics: Support Payments
- Category: CRA Interpretations
What is a mutual fund? A mutual fund is an arrangement under which shares or units are sold to raise capital. Investors purchase units
- Category: CRA Interpretations
What should you do first? You should provide us with the deceased’s date of death as soon as possible. You can call us at 1-800-959-8281,
- Category: CRA Interpretations
Is this guide for you? If you own or operate a business in Canada, you need to know about the goods and services tax (GST)