Search - 优奇 营收情况 2024

The Verify CPP and EI stream will now also verify second additional Canada Pension Plan contributions for 2024. ... In order to help us troubleshoot the issue, please provide details including, but not limited to, the internet browser used, the calculation type (salary, commission, pension, verify CPP & EI), and the province of employment. ... In order to help us troubleshoot an issue, please provide details including, but not limited to, the internet browser used, the calculation type (salary, commission, pension, verify CPP & EI), and the province of employment. ...

This content is available in 6 languages Multiple language selection English العربية (Arabic) 普通话 (Chinese- Simplified) ਪੰਜਾਬੀ (Punjabi) Español (Spanish) Français (French) Translated in: English. ... Reporting your crypto-asset income as an individual carrying on a business October 22, 2024 Ottawa, Ontario Canada Revenue Agency Crypto-assets are digital assets that exist on a cryptographically secured distributed ledger. ...

Blue light eye glasses No | Salaried employees No | Commissioned employees Briefcase No | Salaried employees No | Commissioned employees Calculator No | Salaried employees No | Commissioned employees Capital cost allowance No | Salaried employees No | Commissioned employees Chair No | Salaried employees No | Commissioned employees Charging or connecting cables No | Salaried employees No | Commissioned employees Coffee supplies No | Salaried employees No | Commissioned employees Computer, laptop, or tablet- lease No | Salaried employees Yes | Commissioned employees Computer, laptop, or tablet- purchase No | Salaried employees No | Commissioned employees Computer, laptop, or tablet- cases or bag No | Salaried employees No | Commissioned employees Computer, laptop, or tablet- protection plans No | Salaried employees No | Commissioned employees Computer monitor No | Salaried employees No | Commissioned employees Computer mouse No | Salaried employees No | Commissioned employees Desk No | Salaried employees No | Commissioned employees Electrical room heater or fan No | Salaried employees No | Commissioned employees Envelopes Yes | Salaried employees Yes | Commissioned employees Ergonomic examination No | Salaried employees No | Commissioned employees Ergonomic foot rest No | Salaried employees No | Commissioned employees External hardrive No | Salaried employees No | Commissioned employees Fax machine- lease No | Salaried employees Yes | Commissioned employees Fax machine- purchase No | Salaried employees No | Commissioned employees Folders Yes | Salaried employees Yes | Commissioned employees Garbage or recycle bins No | Salaried employees No | Commissioned employees Graphing equipment No | Salaried employees No | Commissioned employees Headset or headphones No | Salaried employees No | Commissioned employees Highlighters Yes | Salaried employees Yes | Commissioned employees House-plants No | Salaried employees No | Commissioned employees Ink cartridges Yes | Salaried employees Yes | Commissioned employees Keyboard or wireless keyboard No | Salaried employees No | Commissioned employees Lamps No | Salaried employees No | Commissioned employees Laptop stand No | Salaried employees No | Commissioned employees Microphone No | Salaried employees No | Commissioned employees Mouse pad No | Salaried employees No | Commissioned employees Note-books Yes | Salaried employees Yes | Commissioned employees Online subscriptions No | Salaried employees No | Commissioned employees Paper clips or binder clips Yes | Salaried employees Yes | Commissioned employees Paper shredder No | Salaried employees No | Commissioned employees Pens or pencils Yes | Salaried employees Yes | Commissioned employees Power bar or surge protector No | Salaried employees No | Commissioned employees Printer No | Salaried employees No | Commissioned employees Printer paper Yes | Salaried employees Yes | Commissioned employees Protective mat for office floor No | Salaried employees No | Commissioned employees Router- purchase No | Salaried employees No | Commissioned employees Safe, lock box, or lock No | Salaried employees No | Commissioned employees Scanner No | Salaried employees No | Commissioned employees Smart speaker No | Salaried employees No | Commissioned employees Software No | Salaried employees No | Commissioned employees Speakers No | Salaried employees No | Commissioned employees Speciality paper (for example: graph paper, tracing paper) Yes | Salaried employees Yes | Commissioned employees Specialized printer (for example: large scale or high resolution) No | Salaried employees No | Commissioned employees Stamps or postage Yes | Salaried employees Yes | Commissioned employees Stationery items Yes | Salaried employees Yes | Commissioned employees Sticky notes Yes | Salaried employees Yes | Commissioned employees Storage containers or cabinets No | Salaried employees No | Commissioned employees Television No | Salaried employees No | Commissioned employees Toner Yes | Salaried employees Yes | Commissioned employees USB drive No | Salaried employees No | Commissioned employees Voice assistant No | Salaried employees No | Commissioned employees Webcam No | Salaried employees No | Commissioned employees Phone Cell phone expenses Item Can it be claimed? ... Example: Multiple periods working from home Working situation Kim worked from home from March 15 to May 31, 2024. ... Kim worked exclusively from home again in November and December. successful Result Because Kim mainly (more than 50% of the time) worked from home during one or more periods of at least a month (four consecutive weeks) in 2024 (in this case, the first period was 11 weeks and the second period was 9 weeks), she may be able to claim the work-space-in-the-home expenses she paid for those periods if she meets the other conditions. ...

However, only the federal maximum BPA of $15,705 and federal DA ($9,872 in 2024) are to be used to calculate the taxable income from which to withhold income tax at source. ... Using the chart on this page, with the 2024 tax year for example, a beneficiary can receive up to $25,577 (BPA of $15,705 + DA of $9,872) in taxable lump sum DAPs and LDAPs before the RDSP issuer has to withhold income tax at source. ... For more information, see Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ...

Go to the Sign in to your CRA account page Select Sign-In Partner Select Switch My Sign-In Partner at the top of the page Follow the instructions If you can't access your previous Sign-In Partner You will have to call us to switch to a new Sign-In Partner: Have your tax documents ready to validate your identity Call 1-800-959-8281 Select option 1 for online services I’m having trouble accessing my provincial partner For help accessing your provincial partner, refer to: BC Services Card Login Alberta.ca Account – Contact I am locked out If you got an error message saying you are locked out, follow the instructions in the message. ... Automated service: 1-855-330-3305 (opens up phone application) 1-855-330-3305 Online chat service Mon to Sun 6 am to 3 am ET Use an automated service to check your tax account balance Automated service: 1-866-474-8272 (opens up phone application) 1-866-474-8272 Mon to Sun 6 am to 3 am ET Use an automated service to check contribution amounts: Tax-Free Savings Account (TFSA) contribution room Unused RRSP contributions to claim RRSP contribution room for this year Automated service: 1-800-267-6999 (opens up phone application) 1-800-267-6999 Mon to Sun 6 am to 3 am ET Use an automated service to check benefit and credit eligibility, payment dates and amounts: Canada Child Benefit (CCB): eligibility and payment dates estimated payment amounts (call 2 weeks before next payment) GST/HST credit: eligibility and payment dates estimated payment amounts (call 3 weeks before next payment) Automated service: 1-800-267-6999 (opens up phone application) 1-800-267-6999 Mon to Sun 6 am to 3 am ET Use an automated service to get remittance vouchers or proof of income: Get a proof of income statement Request a remittance voucher Automated service: 1-800-267-6999 (opens up phone application) 1-800-267-6999 Mon to Sun 6 am to 3 am ET Use an automated service to check status of your tax return or refund: Status of your 2024 tax return Your estimated 2024 refund amount When to expect your 2024 refund Automated service: 1-800-959-1956 (opens up phone application) 1-800-959-1956 Mon to Sun 6 am to 3 am ET Use an automated service to set up a payment arrangement for personal income taxes Automated service: 1-866-256-1147 (opens up phone application) 1-866-256-1147 Mon to Fri 7 am to 10 pm ET Sat and Sun Closed Get help with your CRA benefits and credits: Canada Child Benefit (CCB) and related benefits GST/HST credit Canada Carbon Rebate (CCR) for individuals (formerly known as Climate action incentive payment) Child disability benefit Change your marital status Notify the CRA about the death of a benefit recipient All of Canada except Yukon, Northwest Territories and Nunavut 1-800-387-1193 (opens up phone application) 1-800-387-1193 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Online chat service Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get a security code, help with your CRA accounts and NETFILE: Get a security code for My Account My Account NETFILE Represent a Client All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application) 1-800-959-8281 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Outside Canada/U.S. call collect Footnote 3 1-613-940-8495 (opens up phone application) 1-613-940-8495 Online chat service Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get a tax form, publication, or Notice of Assessment: Get a copy of your Notice of Assessment (NOA) Get a tax form or publication All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application) 1-800-959-8281 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Outside Canada/U.S. call collect Footnote 3 1-613-940-8495 (opens up phone application) 1-613-940-8495 Online chat service Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Change your address All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application) 1-800-959-8281 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Outside Canada/U.S. call collect Footnote 3 1-613-940-8495 (opens up phone application) 1-613-940-8495 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with your registered savings plans: Registered Retirement Savings Plan (RRSP) Home Buyers Plan (HBP) Tax-Free Savings Account (TFSA) All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application) 1-800-959-8281 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Outside Canada/U.S. call collect Footnote 3 1-613-940-8495 (opens up phone application) 1-613-940-8495 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with a trust account, or the account of someone who has died: Notify the CRA of a death Prepare and file tax return Help with applying for a clearance certificate All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-8281 (opens up phone application) 1-800-959-8281 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 1: 1-866-426-1527 (opens up phone application) 1-866-426-1527 Outside Canada/U.S. call collect Footnote 3 1-613-940-8495 (opens up phone application) 1-613-940-8495 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with Ontario benefits and credit payments: Ontario Trillium Benefit (OTB) Ontario sales tax credit (OSTC) Ontario energy and property tax credit (OEPTC) Northern Ontario energy credit (NOEC) Ontario senior homeowners' property tax grant (OSHPTG) 1-877-627-6645 (opens up phone application) 1-877-627-6645 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Mon to Fri 8:15 am to 5 pm ET Sat and Sun Closed Public holidays Closed Get help with Alberta benefits and credits: Alberta child and family benefit (ACFB) 1-800-959-2809 (opens up phone application) 1-800-959-2809 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Mon to Fri 9 am to 5 pm MT Sat and Sun Closed Public holidays Closed Use an automated service to report suspected fraud, identity theft or suspicious account activity on your CRA online account Note: Some interactions with the CRA may be limited to protect your account until the concern is reviewed by a specialized CRA agent. ... Individual accounts: 1-833-995-2336 (opens up phone application) 1-833-995-2336 Trust accounts: All of Canada 1-800-959-8281 (opens up phone application) 1-800-959-8281 Outside Canada/U.S. call collect Footnote 3 1-613-221-3117 (opens up phone application) 1-613-221-3117 Teletypewriter (TTY): 1-800-267-7622 (opens up phone application) 1-800-267-7622 Individual accounts – Hours of service Mon to Fri 6:30 am to 7 pm ET Sat Closed Sun Closed Public holidays Closed Trust accounts – Hours of service Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Arrange to pay your personal tax debt over time 1-888-863-8657 (opens up phone application) 1-888-863-8657 Outside Canada/U.S. call collect Footnote 3 1-613-221-3002 (opens up phone application) 1-613-221-3002 Mon to Fri 7 am to 8 pm ET Sat and Sun Closed Public holidays Closed Arrange to pay child and family benefit overpayments 1-888-863-8662 (opens up phone application) 1-888-863-8662 Mon to Fri 7 am to 8 pm ET Sat and Sun Closed Public holidays Closed Arrange to pay your CPP overpayments 1-866-864-5823 (opens up phone application) 1-866-864-5823 Mon to Fri 8 am to 8 pm ET Sat and Sun Closed Public holidays Closed Arrange to pay your EI overpayments 1-866-864-5841 (opens up phone application) 1-866-864-5841 Mon to Fri 8 am to 8 pm ET Sat and Sun Closed Public holidays Closed Arrange to pay your Canada student loans (CSL) overpayments 1-866-864-5825 (opens up phone application) 1-866-864-5825 Mon to Fri 8 am to 8 pm ET Sat and Sun Closed Public holidays Closed Respond to contact or a letter received from the CRA’s Government programs collection. 1-800-661-5991 (opens up phone application) 1-800-661-5991 Outside Canada/U.S. call collect Footnote 3 1-613-221-3209 (opens up phone application) 1-613-221-3209 Mon to Fri 6:30 am to 7:30 pm ET Sat and Sun Closed Public holidays Closed Get help with a Phoenix tax issue 1-888-556-5083 (opens up phone application) 1-888-556-5083 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Mon to Fri 9 am to 5 pm ET Sat and Sun Closed Public holidays Closed Follow up on a Requirements to pay (RTP) document 1-800-675-6184 (opens up phone application) 1-800-675-6184 Mon to Sun Hours vary Public holidays Closed Check the status of your income tax objection Numbers by specific objection/appeal Mon to Sun Hours vary Public holidays Closed Discuss a letter received: Reminder to file Request to file Demand to file 1-800-448-0444 (opens up phone application) 1-800-448-0444 Outside Canada/U.S. call collect Footnote 3 1-613-221-3087 (opens up phone application) 1-613-221-3087 Mon to Fri 6:45 am to 7:30 pm ET Sat to Sun Closed Public holidays Closed Arrange to pay your Service Canada Issued CERB debt over time Within Canada and the U.S. 1-866-864-5823 (opens up phone application) 1-866-864-5823 Outside Canada and the U.S. call collect Footnote 3 1-613-221-3004 (opens up phone application) 1-613-221-3004 Mon to Fri 7 am to 8 pm ET Sat and Sun Closed Public holidays Closed Businesses Telephone numbers for businesses Reason for your call Phone number Hours of service (in local time unless noted) Get help with payroll deductions: Payroll deductions and accounts Payroll deductions calculator 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with your CRA accounts: My Business Account Represent a Client All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help to file information returns or make payments for your business: Make a payment Transfer your payment from your business account to another account Pay your required tax instalments File your electronic information returns (T3, T4, or T5 slips) All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get a business number and register for CRA program accounts: Register for a business number (BN) Register for program accounts (GST/HST, payroll, corporation income tax) All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Notify the CRA about changes to your business: Change your business information Change your business address Update your business name All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get corporate income tax forms or publications All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with your Canada Carbon Rebate (CCR) for Small Businesses All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get GST/HST help for your business: Charging GST/HST for your business (including new housing rebates) Get help with GST/HST NETFILE and TELEFILE All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Non-resident GST/HST Enquiries Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with your business taxes: Corporations Sole proprietorships Partnerships Non-resident corporations Corporation accounts All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Non-resident GST/HST Enquiries Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with your locked business account All of Canada except Yukon, Northwest Territories and Nunavut 1-800-959-5525 (opens up phone application) 1-800-959-5525 Wait time: Wait times are Not available Updated: Wait times are not available-- ET Yukon, Northwest Territories and Nunavut Footnote 2: 1-866-841-1876 (opens up phone application) 1-866-841-1876 Outside Canada/U.S. call collect Footnote 3 1-613-940-8497 (opens up phone application) 1-613-940-8497 Non-resident GST/HST Enquiries Mon to Fri 6:30 am to 11:00 pm ET Sat 7:30 am to 8:00 pm ET Sun Closed Public holidays Closed Get help with filing your corporation tax return: Filing your electronic T2 corporation income tax return Corporation Internet Filing Service 1-800-959-2803 (opens up phone application) 1-800-959-2803 Outside Canada/U.S. ...

Proposed Amendments to the Underused Housing Tax Underused Housing Tax Notice UHTN16 March 2024 On November 21, 2023, the Department of Finance Canada released legislative and regulatory proposals relating to the Underused Housing Tax Act (UHTA). ... Note that while most of the proposed amendments would apply starting with the 2023 calendar year, some of the proposed legislation would apply as of the inception of the UHTA on January 1, 2022, and others would only start in 2024. ... The corporation has to file an annual UHT return for the residential property for the 2023 calendar year by April 30, 2024. ...

If a person knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, a new penalty may apply. ... Updated: October 29, 2024 Updated 2024 Tax year: As announced in the Tax Tip issued October 29, 2024, the Canada Revenue Agency (CRA) will not require bare trusts to file a T3 Income Tax and Information Return (T3 return), including Schedule 15 (Beneficial Ownership Information of a Trust) for the 2024 tax year, unless the CRA makes a direct request for these filings. ... For the 2023 tax year, where the tax year of the trust ends on December 31, 2023, the filing deadline of March 30, 2024, is extended to April 2, 2024, the first business day after the deadline. ...

Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products From: Canada Revenue Agency Excise Duty Circular ED200-3 May 2024 This version replaces the one dated December 2000, which was entitled Guidelines for Excise Duty Licensing and Bonding – Guarantee Bonds. ... The offices are listed at Contact Information – Excise and Specialty Tax Directorate. ... For information on how to make a general or technical enquiry on excise duties, go to Contact Information – Excise and Specialty Tax Directorate. ...

If you selected Net income only, UFile adds the Spouse – basic information topic in the left-side menu. ... Enter basic spousal information Text version of the above image UFile screen Under Interview tab Family Head sub-tab Spouse – basic information topic is highlighted Spouse – basic information page Was your spouse a Canadian resident in 2023 (Not applicable for immigrant)? ... Indicate whether the spouse or common-law partner was a Canadian resident in 2024. ...