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Annex 5 - Tax Measures: Supplementary Information and Notices of Ways and Means Motions
Table of Contents
Tax Measures:
Supplementary Information
Minimum Withdrawal Factors for Registered Retirement Income Funds
Lifetime Capital Gains Exemption for Qualified Farm or Fishing Property
Registered Disability Savings Plan – Legal Representation
Repeated Failure to Report Income Penalty
Alternative Arguments in Support of Assessments
Information Sharing for the Collection of Non-Tax Debts
Transfer of Education Credits – Effect on the Family Tax Cut
Donations Involving Private Corporation Shares or Real Estate
Investments by Registered Charities in Limited Partnerships
Gifts to Foreign Charitable Foundations
Manufacturing and Processing Machinery and Equipment: Accelerated Capital Cost Allowance
Agricultural Cooperatives: Deferral of Tax on Patronage Dividends Paid in Shares
Quarterly Remitter Category for New Employers
Tax Avoidance of Corporate Capital Gains (Section 55)
Small Business Deduction: Consultation on Active versus Investment Business
Consultation on Eligible Capital Property
Withholding for Non-Resident Employers
Streamlining Reporting Requirements for Foreign Assets
Update on Tax Planning by Multinational Enterprises
Update on Automatic Exchange of Information for Tax Purposes
Notices of Ways and Means Motions