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The Canada Revenue Agency ( CRA; French: Agence du revenu du Canada; ARC) is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. [4] Legislation administered by the CRA includes the Income ...
Taxation. Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending March 31, 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
NETFILE is a transmission service that allows eligible Canadians to submit their personal income tax return to the Canada Revenue Agency using the Internet. Tax returns filed via NETFILE must first be prepared using a NETFILE-certified product. The software or Web application produces a .tax file, which must then be uploaded to the CRA ...
Their only option is an Insured Plan with an Insurer. This can be confirmed by contacting CRA. In 1986, the Canada Revenue Agency introduced an interpretation bulletin entitled IT-85R2 - Health & Welfare Trusts for Employees. This bulletin provided the basics for what would be known as a Health Spending Account or HSA to most Canadians.
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Health Spending Account restrictions. Health Spending Accounts are not available to unincorporated business owners without arms-length employees, as the Canada Revenue Agency would view such payments as a taxable transfer of funds, even if a third party is used as an intermediate step in the transfer of funds. However a pre-paid premium plans ...
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