CRA Information

1. “Forms & Publications”
2. “T1135 – Foreign Income Verification Statement” – new rules effective with the 2014 tax filing year affecting all Canadians owning foreign investments and properties. You may also find the following link helpful in understanding these new rules on this third-party website: “Understanding the New T1135 by advisor.ca”.
3. “Donation Receipts may NOT be issued for Gifts of Services, including donated time, skills, or efforts”
4. “Sample Official Donation Receipts” – explains what is required to be showing on “Official Receipts for Income Tax Purposes”.
5. “Tax Information for Individuals, Families, Businesses, Charities and Trusts”
6. “Work-Space-in-the-Home Expenses” – applicable to commissioned employees.
7. “Work-Space-in-the-Home Expenses” – applicable to salaried employees.
8. “Business-Use-of-Home Expenses” – applicable to home-based businesses.

CRA’s New Online Research Library called Income Tax Folios:

• “Introducing Income Tax Folios”
• “Income Tax Folios Index”
• “Interpretation Bulletin – Income Tax Folio Table of Concordance”