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The software or Web application produces a .tax file, which must then be uploaded to the CRA independently to constitute a tax filing. NETFILE was introduced in 2001. [1] According to CRA, 26% of total 2014 tax returns were sent by Netfile. [2] To Netfile taxes, users need a certified tax program, which is listed on the CRA website.
The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5 per cent in all provinces. In Quebec, under an agreement with the federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in ...
Canada Customs and Revenue Agency (CCRA; French: Agence des douanes et du revenu du Canada, ADRC) was a department of the government of Canada and existed from November 1, 1999 until December 12, 2003.
The easiest way to start citing on Wikipedia is to see a basic example. The example here will show you how to cite a newspaper article using the {} template (see Citation quick reference for other types of citations). Copy and paste the following immediately after what you want to reference:
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OABOT, a tool that finds open-access links for citations; Web2Cit: An automatic citation generator for web sources, meant to complement citation results by Citoid for which no valid translators exist. Web2Cit translators are community controlled. It runs its own server on toolforge.
Citations can also be placed as external links, but these are not preferred because they are prone to link rot and usually lack the full information necessary to find the original source in cases of link rot. In cases where citations are lacking, the template {} can be added after the statement in question.
The Income Tax Act defines SR&ED. The Canada Revenue Agency (CRA) is responsible for its administration. The CRA Information Circular 86-4R3 is a key document that provides technical guidelines to clarify and interpret the language in the tax act. CRA Interpretation Bulletin IT-151-R4 is a key document that explains SR&ED expenditures.