Alberta Stock Savings Plan IC ALBERTA STOCK SAVINGS PLAN 87-3 May 8, 1987 1. The Alberta Stock Savings Plan (ASSP) Program became effective February 1, 1986. Individual investors may claim ASSP tax credits on their personal income tax returns for 1986 and subsequent years. Definition of the Alberta Stock Savings Plan 2. The Alberta Stock […]
International Transfer Pricing NO.: 87-2R DATE: September 27, 1999 SUBJECT: International Transfer Pricing REFERENCE: On November 1, 1999, Revenue Canada will begin operations as the Canada Customs and Revenue Agency. This circular replaces and cancels Information Circular 87-2, dated February 27, 1987. Introduction 1. The purpose of this circular is to provide guidance with respect to the application of the transfer pricing rules
Canada – United States Social Security Agreement CANADA – UNITED STATES SOCIAL SECURITY AGREEMENT 84-6 December 28, 1984 1. This Circular is for the information and guidance of people who are working or will work in both Canada and the United States. It outlines the provisions of the Agreement which eliminate dual coverage situations under
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Revision of Capital Cost Allowance Claims and Other Permissive Deductions IC REVISION OF CAPITAL COST ALLOWANCE CLAIMS AND OTHER PERMISSIVE DEDUCTIONS 84-1 July 9, 1984 The guidelines in cancelled IT-112R are now incorporated in this Information Circular. There has been no change in the Department’s practice set out in cancelled IT-112R in respect to claims
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Income Tax Information Circulars INFORMATION CIRCULAR (REVISED AND PAGED) SUBJECT: COMMUNAL ORGANIZATIONS NO.: IC78-5R3 DATE: SEPTEMBER 11, 1998 This circular cancels and replaces Information Circular 78-5R2 dated October 2, 1987. INTRODUCTION The purpose of this publication is to provide information regarding the application of Section 143 of the Income Tax Act – Communal Organizations. Generally,
Investment Tax Credit Rates IC INVESTMENT TAX CREDIT RATES 78-4R3 November 14, 1986 This circular cancels and replaces Information Circular 78-4R2 dated February 11, 1983. 1. The circular is intended to inform taxpayers of the Investment Tax Credit rates applicable to certain localities. The information contained in this circular does not include the changes proposed
Non-Resident Income Tax IC SUBJECT: NON-RESIDENT INCOME TAX No: 77-16R4 DATE: May 11, 1992 This circular cancels and replaces Information Circular 77-16R3 dated February 19, 1988. Changes are indicated by vertical lines. The comments that follow are based on the applicable provisions of the Income Tax Act, Income Tax Regulations, the Income Tax Application Rules,
Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC INFORMATION CIRCULAR BOOKS, RECORDS AND OTHER REQUIREMENTS FOR TAXPAYERS HAVING FOREIGN AFFILIATES NUMBER: 77-9R June 22, 1983 This circular cancels and replaces Information Circular 77-9 dated May 24, 1977. Current revisions are designed by vertical lines. 1. This circular is for the guidance and
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The Tax Audit IC 71-14R3t This circular cancels and replaces Information Circular No. 71-14R2 dated February 5, 1979. 1. This circular describes the role, the policies and practices of the tax audit – the examination of taxpayers’ books and records to determine accurately the taxes, interest and penalties payable under the law. 2. While there
Reassessment of a Return of Income IC75-7R3 July 9, 1984 This circular cancels and replaces Information Circular 75-7R2 dated September 21, 1981. 1. Prior to April 20, 1983, the Department may reassess a return of income or make additional assessments, or assess tax, interest or penalties within four years from the day of mailing of