Schedule 14, Miscellaneous Payments to Residents

Schedule 14, Miscellaneous Payments to Residents

Complete Schedule 14 if you made any of the following payments to residents of Canada:

• royalties for which you have not filed a T5 slip, Statement of Investment Income

• research and development fees

• management fees

• technical assistance fees*

• similar payments

  * Technical assistance fees are payments for technical or industrial services related to producing goods or applying processes, formulae, and expertise in the production process.

List only the payments that were more than $100.

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