Tax Law AlbertaBritish ColumbiaManitobaNew BrunswickNewfoundland & LBDRNorthwest TerritoriesNova ScotiaNunavutOntarioPrince Edward IslandQuebecSaskatchewanYukon
General Rules 3700 - Overview of the Canadian tax system 3701 - What types of income are taxable? 3702 - Capital gains and losses, and capital gains exemptions 3703 - Tax rules for residents and non-residents 3704 - Municipal property taxes & assessments 3705 - How long should you keep your tax records? Rules for Individuals 3706 - Tax rates: How much do you have to pay? 3707 - Who is required to file a tax return? 3708 - Filing a personal income tax return 3709 - Tax refunds 3710 - What if you do not file a return, pay late, or are charged with tax evasion or tax fraud? 3711 - RRSPs and locked-in accounts 3712 - Contribution limits and types of RRSP investments 3713 - Borrowing from an RRSP to buy a home or go to school 3714 - RRSP withdrawals and tax consequences 3715 - RRIFs: RRSP maturity option for seniors 3716 - TFSA benefits and contribution limits 3717 - Tax rules for child and spousal support payments 3718 - Tax rules for gifts and inheritances 3719 - What taxes apply after someone dies? Tax Deductions, Credits and Benefits 3720 - What are tax deductions, credits and benefits? 3721 - Child benefits 3722 - Eligible dependent credit 3723 - Canada Workers Benefit (CWB) 3724 - Canada Caregiver Credit (CCC) 3725 - Medical Expense Tax Credit 3726 - Disability Tax Credit (DTC) 3727 - Canadian Dental Care Plan (CDCP) Business Taxes 3728 - Sole proprietorships 3729 - Partnerships 3730 - Corporations 3731 - Registration with Canada Revenue Agency (CRA) 3732 - Business expenses 3733 - Employers' responsibilities for payroll taxes 3734 - Harmonized Sales Tax (HST) and Goods and Services Tax (GST) 3735 - Registering for HST and GST 3736 - Collecting and remitting HST and GST Notice of Assessment 3737 - What is a Notice of Assessment (NOA)? 3738 - What is a Notice of Reassessment (NORA)? 3739 - How to object to a Notice of Assessment / Reassessment Audits, Reviews and Investigations by CRA 3740 - What is a CRA Review? 3741 - What to do if you you receive a Notice of Review letter 3742 - What is a CRA audit? 3743 - When does CRA audit or investigate? 3744 - Types of CRA audits 3745 - Who does CRA audit? 3746 - Audit notification and scope 3747 - Can CRA expand the scope of the audit? 3748 - What does an auditor review? 3749 - How long does an audit take? 3750 - What to do if you receive an Audit Notification? 3751 - What happens if you lose or fail an audit? 3752 - Objecting or appealing a CRA audit decision 3753 - How does the CRA Audit process work? 3754 - When does CRA conduct criminal Investigations? 3755 - Tax evasion and tax fraud 3756 - CRA tax collection agencies 3757 - CRA has broad powers to collect taxes