This page generally includes updates to the Canada Revenue Agency’s services as well as proposed, announced and enacted tax changes for the year. When tax changes become law as proposed or announced, ...
Generally, a partnership does not pay income tax on its income and does not file an income tax return. Instead, each partner files an income tax return to report their share of the partnership's net ...
A registered charity may only issue official receipts for donations that legally qualify as gifts. An official receipt must contain all the information specified in Section 3501 of the Income Tax ...
The Clean Fuel Regulations are an important part of Canada’s climate plan to reduce emissions, accelerate the use of clean technologies and fuels, and support sustainable jobs in a diversified economy ...
New Ministerial Instructions for the 2026 calendar year will come into effect on January 1, 2026. Since applications received as part of the 2025 intake will be accepted into processing in 2026, these ...
The disbursement quota is the minimum amount a registered charity is required to spend each year on its own charitable activities or on qualifying disbursements. You can calculate this amount based on ...
To advance religion by teaching the religious tenets, doctrines, and observances associated with [specify religion or faith]. To advance religion by preaching the teachings, and religious tenets, ...
The date a share is donated is the date the transfer of ownership takes place. It is the general view of the Canada Revenue Agency that a charity has taken ownership of a share when it has: the right ...
names, positions, and start and end dates of directors, trustees, and like officials arm’s length relationships between directors, trustees, and like officials Information in the confidential section ...
Search for product names, licence holders, licensed product numbers, medicinal ingredients, dosage forms, recommended use or purpose, and related risks.
The medical expenses paid on behalf of the deceased can be for any 24-month period that includes the date of death, as long as no one has claimed them on any other return or for any other year. This ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results