When an employee leaves for maternity, paternity, or adoption leave, you should follow the steps under What should you do if an employee has an interruption of earnings? the total amount of your ...

When to wear a mask, what type of mask to choose, how to improve fit and other factors to consider ...

Information on the GST/HST new housing rebate, buying a home, making homes more energy-efficient and funding for Indigenous housing construction and renovation.

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 ...

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 ...

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 ...

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 ...

The Tax-Free Savings Account (TFSA) statistics tables present data based on all of the individual records and summary returns sent by financial institutions (issuers) to the CRA for a specific tax ...

Hydrometric data are collected and compiled by Water Survey of Canada’s eight regional offices. The information is housed in two centrally-managed databases: HYDEX and HYDAT. HYDEX is the relational ...

All prescribed factors under the column "Pre-March 1986" have been calculated. Additionally, the prescribed factors under the column "Qualifying RRIFs" (between the ages of 71-78 only) have also been ...

The Monthly Net Income and Expense Worksheet allows you to determine if you are financially able to meet your payment responsibilities based on your current personal or corporate financial situation.