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Information Circular 97-2, Customized Forms – Returns and Information Slips, provides detailed guidelines for software packages. ...

Canada Emergency Rent Subsidy (CERS) Go to navigation menu Skip to main content Sections Who can apply: Canada Emergency Rent Subsidy (CERS) Expenses you can claim: Canada Emergency Rent Subsidy (CERS) Periods you can apply for: Canada Emergency Rent Subsidy (CERS) Calculate your subsidy amount: Canada Emergency Rent Subsidy (CERS) How to apply: Canada Emergency Rent Subsidy (CERS) After you apply: Canada Emergency Rent Subsidy (CERS) Contact us about CERS: Canada Emergency Rent Subsidy (CERS) Who can apply Eligibility criteria To be eligible to receive the rent subsidy, you must meet all four of the following criteria: – you: Meet at least one of these conditions: You had a CRA business number on September 27, 2020 or You had a payroll account on March 15, 2020, or another person or partnership made payroll remittances on your behalf or You purchased the business assets of another person or partnership who meets either condition a or b, and have made an election under the special asset acquisition rules These special asset acquisition rules are the same for the Canada Emergency Wage Subsidy (CEWS). ...

Write your Social insurance number (SIN) and “repayment of CEB/CRB” on the back of your cheque or money order Mail your payment to: Revenue Processing – Repayment of emergency and recovery benefits Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 Do not send cash by mail. ...

Read about the deeming rule for period 11 January 2021 changes Changes to CEWS as of January 6, 2021: details for claim periods 11 to 13 (December 20, 2020, to March 13, 2021): the maximum top-up subsidy rate is 35% the maximum subsidy amount for employees on leave with pay is $595 the base revenue drop comparison months for period 11 will be the same as period 10 November 2020 changes Changes to CEWS as of November 19, 2020 (Bill C-9): the subsidy is extended to June 2021 the maximum subsidy rate for periods 8 to 10 will remain at 65% (40% base rate + 25% top-up) beginning in period 8, the top-up rate and base rate are is now calculated using the same one-month revenue drop for periods 8 to 10, use the new top-up calculation or the previous 3-month average drop, whichever works in your favour the deadline to apply is January 31, 2021 Footnote 1, or 180 days after the end of the claim period, whichever comes later starting in period 9, the calculation for employees on leave with pay now aligns better with EI benefits you can now calculate pre-crisis pay (baseline remuneration) for employees who were on certain kinds of leave, retroactive to period 5 the Canada Emergency Rent Subsidy (CERS) has been introduced for businesses, non-profits, and charities July 2020 changes Changes to CEWS as of claim period 5 (Bill C-20): the subsidy rate varies, depending on how much your revenue dropped if your revenue drop was less than 30% you can still qualify, and keep getting the subsidy as employees return to work and your revenue recovers for periods 5 and 6, if your revenue dropped at least 30%, your subsidy rate will be at least 75%, up to a maximum of $847/week per eligible employee employers who were hardest hit can qualify for a higher amount employees who were unpaid for 14 or more days can now be included in your calculation use the current period’s revenue drop or the previous period’s, whichever works in your favour Periods 1 to 4 For claim periods 1 to 4 (Bill C-14): you must meet a minimum of 15% (period 1) or 30% (periods 2 to 4) revenue drop to qualify for the subsidy if you qualify for a period, you automatically qualify for the following period the subsidy rate is 75% of eligible employees' remuneration, up to a maximum of $847/week per eligible employee employees who were unpaid for 14 or more consecutive days in the period can't be included in your calculation Past calculations and eligibility rules You can continue to use the online calculator or spreadsheet to determine subsidy amounts for all past claim periods. ...

P-217 Meaning of the Term-Railway Rolling Stock- P-218 Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act P-219 Place of Supply (HST) for National Equipment Maintenance Contracts P-221 Meaning of the Phrase a Particular Class or Kind as Found in subsection 153(3) of the Act P-223 The meaning of manufacture and assembly of which is completed or substantially completed in the definition of mobile home P-225 Payments for Vehicle Loss or Damage Under Rental Agreements P-226 Application of the GST/HST to supplies made pursuant to various creditor remedies P-228 Primary Place of Residence P-230 Application of the Excise Tax Act to Leases Licenses and Similar Arrangements of Tangible Personal Property by Indians, Indian Bands and Band Empowered Entities P-236 Supply of Photocopies P-237 The Acceptance of a Due Diligence Defence for a Penalty Imposed Under Subsection 280(1) of the Excise Tax Act for Failure to Remit or Pay an Amount When Required, and for a Penalty Imposed Under Section 280.1 for Failure to File a Return When Required P-238 Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. ...

Registration for the DTS requires that you understand this criteria – refer to Help for income tax service providers- Canada.ca. ...

For information on how to make a general or technical enquiry on excise taxes, go to Contact Information – Excise and Specialty Tax Directorate. ...

First-time home buyer First-time home buyer – you will be considered to be a first-time home buyer if you did not, at any time in the current calendar year before the withdrawal (except the 30 days immediately before the withdrawal) or at any time in the preceding four calendar years, live in a qualifying home (or what would be a qualifying home if located in Canada) as your principal place of residence that either you owned or jointly-owned, or your current spouse or common-law partner (at the time of the withdrawal) owned or jointly-owned. ...

Part XIII – Tax on income from Canada of non-resident persons As discussed above, when a trust acquires a non-qualified investment, the fair market value of the non-qualified investment at the time it was acquired by the trust is included in computing the income of the taxpayer who is the annuitant under the plan. ...

To find out if your income is still exempt despite changes in your situation, visit CRA and COVID-19 – Indigenous income tax issues. ...