This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.
"This bulletin summarizes the CRA’s policy concerning the treatment of supplies made to, or by, Indians, Indian bands and band-empowered entities under the goods and services tax/harmonized sales tax (GST/HST)."
This guideline by the Canada Revenue Agency (CRA) addresses Indian Act exemptions for employment income. The document is broken down into specific guidelines and corresponding examples.
"For use by an employer to apply for coverage under the Canada Pension Plan, of the employment of Indians in Canada, other than those employed in the Province of Quebec, whose salary, wages or other remuneration, in whole or in part, are not included in computing income from an office or employment for the purposes of the Income Tax Act."
Business Registration Online is a one stop, online, self-serve application that allows you to register for a Business Number, as well as for four program accounts: Corporation income tax, GST/HST, Payroll and Import/Export.
This benefit is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment.
The Universal Child Care Benefit (UCCB) program issues a taxable $100 monthly payment to families for each child under the age of six to help cover the cost of child
The Child Disability Benefit (CDB) is a tax-free benefit for families who care for a child under age 18 with a severe and prolonged impairment in mental or physical functions.
The Canada Child Tax Benefit (CCTB) is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18.
The Canada Child Tax Benefit (CCTB) is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18.
