Rules
87 anchors. Each one is a rule with a source, a verification date and a flag.
- Current
- Verified against the live source. Safe to cite.
- Stale — principle only
- The principle holds; a figure or date in it may not. Check the figure before you use it.
- Archived — caveat required
- The source is archived. Cite it only with the caveat that it is no longer maintained.
- Unconfirmed
- Believed right, never verified against a source. Do not publish from this alone.
- Under review
- A change was detected that could not be confidently interpreted. Treat as unsafe until it clears.
EXM-F
EXM-F01A financial service is anything in paragraphs (a)–(m) of ETA 123(1) that is not excludedCurrentEXM-F02ExemptCurrentEXM-F03TaxableCurrentEXM-F04TaxableStale — principle onlyEXM-F05Mutual fund trailing commissions are now taxable. CRACurrentEXM-F06Referral fees between advisorsUnconfirmed
EXM-H
EXM-H01Exemption lives in Schedule V, Part II, s.7 ETACurrentEXM-H02ExemptCurrentEXM-H03Psychotherapy and counselling therapyCurrentEXM-H04Registered massage therapy is taxable. It is not on the s.1 practitioner list. CRACurrentEXM-H05Bundling trap. A taxable component inside a flat fee can make the whole fee taxableCurrentEXM-H06Qualifying health care supply rule. An otherwise-exempt service that is not a qualifyingStale — principle only
EXM-N
EXM-N01Memberships are exempt only if members receive the listed benefits and nothing moreCurrentEXM-N02Discounts count whether or not the member uses them. CRA's exampleCurrentEXM-N03Grants and subsidies. General ruleCurrentEXM-N04Sponsorship. ETA s.135Current
ITC
ITC-01Documentary thresholds are under $100 / $100 to $499.99 / $500 or moreCurrentITC-02All tiers requireCurrentITC-03$100 and over addsCurrentITC-04$500 and over addsCurrentITC-05Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4Current
NPO
NPO-01T1044 is required for a 149(1)(l) organization, or an agricultural organizationStale — principle onlyNPO-02T2 is still required. Every resident corporation except tax-exempt Crown corporationsCurrentNPO-03T3010 due within six months of the end of the fiscal periodCurrentNPO-04T3010 failure to fileCurrentNPO-05PSB rebate. CharityCurrentNPO-06What is a gift — five testsCurrentNPO-07Split receipting. Eligible amount = FMV of the gift less FMV of the advantage. 80% ruleCurrentNPO-08Required receipt content, cash giftsStale — principle onlyNPO-09Charities use a special net tax calculation — this is a different regime from NPOsCurrentNPO-10Election out of the charity net tax calculation — Form GST488CurrentNPO-11Designated charities. A charity designated by the Minister so that certain of its exemptCurrentNPO-12Charity small supplier — two independent gateways, and the order mattersCurrent
ON
ON-01ONCA in force 19 October 2021; the transition period ended 18 October 2024CurrentON-02Audit and review thresholds. Public benefit corporationCurrentON-03Waiving an audit or review engagement requires an extraordinary resolutionCurrentON-04EHT exemption eligibility — all must applyCurrentON-05WSIB general registration. Most Ontario businesses with employeesCurrentON-06WSIB expanded compulsory coverage in constructionCurrent
PAY
PAY-01Employee vs. self-employed. RC4110 was cancelled 30 January 2026 and replaced by webCurrentPAY-02T4A. Issue where tax was withheld from any paymentCurrentPAY-03T5018. Required where more than 50% of the business's income-earning activities areCurrentPAY-04Information return deadlines. T4, T4A, T4A-NR, T4A-RCA and T4PSCurrentPAY-05Remitter types, by average monthly withholding amount measured two calendar years backCurrentPAY-06Late remittance penaltiesCurrentPAY-07Information return late penalties. Each slip is one returnCurrentPAY-08Record of Employment. PaperCurrentPAY-09T5018 anti-avoidanceCurrent
RATE
RATE-01Rates — see ANN-01 in Part 3. Rates move; keep them in the annual tableCurrentRATE-02Place of supply, services. General Rule 1CurrentRATE-03Advisory, consulting and professional services fall under the RATE-02 general rulesCurrent
REC
REC-01Retention periodCurrentREC-02Early destruction requires written CRA permissionCurrentREC-03Indefinite retentionCurrentREC-04Records must be kept at a Canadian residence or place of businessCurrent
REG
REG-01Small supplier thresholdCurrentREG-02Small supplier threshold, public service bodiesCurrentREG-03Annual reporting period assigned where annual taxable supplies are $1,500,000 or lessCurrentREG-04Annual filerCurrentREG-05Individual with business income and a 31 December year endCurrentREG-06Instalments due within one month after the end of each fiscal quarterCurrentREG-07Electronic filing mandatory for all registrants for reporting periods beginning in 2024CurrentREG-08Late-filing penaltyCurrentREG-09Quick methodCurrent
TAX
TAX-01T2 deadlineCurrentTAX-02Corporate instalmentsCurrentTAX-03T1, self-employedCurrentTAX-04Mandatory T2 e-filing for tax years starting after 2023. ExceptionsCurrentTAX-05Meals and entertainmentCurrentTAX-06Business use of homeCurrentTAX-07Vehicle logbookCurrentTAX-08Immediate expensing has expired, and the two deadlines differ. For a CCPCCurrentTAX-09CCA classes — the rate table. Common onesCurrentTAX-10Holdbacks, income tax side. The only CRA guidance is archived. IT-92R2 (1983)Archived — caveat requiredTAX-11InventoryCurrentTAX-12Late-filing penalties. T2 and T1CurrentTAX-13CRA sign-in. My Business Account, My Account and Represent a Client are now reachedCurrent
TIM
TIM-01General rule (ETA s.168(1))CurrentTIM-02Deposits (s.168(9)) — ⚠ source does not support this halfUnconfirmedTIM-03Progress payments (s.168(2), s.152(1)(c))Stale — principle onlyTIM-04Gift certificates and gift cards (s.181.2)Stale — principle onlyTIM-05Pass-through costs and agency. Incurred as agentStale — principle onlyTIM-06Holdbacks (s.168(7))Current
XB
XB-01Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient)CurrentXB-02Zero-rated exports of services, Schedule VI Part V s.7CurrentXB-03Marketplace facilitator rules, effective 1 July 2021. Three streamsCurrentXB-04Foreign currency conversion, ETA s.159Stale — principle only