Search - connection
Results 1321 - 1330 of 1880 for connection
Current CRA website
Compliance in the platform economy
On his 2020 income tax return, he must include: $4,000 in subscription fees $1,500 in commissions from beer mug sales $1,000 in Bits from Twitch $400 in donations transferred by his fans to his PayPal account $50,000 from the football tournament $5,000 for the sale of his pictures to sporting companies $1,100 in ad revenues $900 for the football equipment he received for free Ted can claim expenses to generate revenue from his online activities, such as: capital cost allowance (depreciation) on the $4,000 computer equipment, and the non-personal portion of the cost of the fibre-optic Internet connection from his Internet service provider. ...
Current CRA website
Application of the GST/HST to Prepaid Funeral Arrangements
Funeral services also include the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ...
Archived CRA website
ARCHIVED - Clergy Residence Deduction
Appendix A-- Paragraph 8(1)(c) of the Act Section 8: Deductions allowed (1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (c)-- where, in the year, the taxpayer (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and (ii) is (A) in charge of a diocese, parish or congregation, (B) ministering to a diocese, parish or congregation, or (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination, the amount, not exceeding the taxpayer's remuneration for the year from the office or employment, equal to (iii) the total of all amounts including amounts in respect of utilities, included in computing the taxpayer's income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer's office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or (iv) rent and utilities paid by the taxpayer for the taxpayer's principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer's spouse or common-law partner, not exceeding the lesser of (A) the greater of (I) $1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and (II) one-third of the taxpayer's remuneration for the year from the office or employment, and (B) the amount, if any, by which (I) the rent paid or the fair rental value of the residence or living accommodation, including utilities exceeds (II) the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual's income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph; Appendix B-- Decisions of the Tax Court of Canada Released in 1999 Austin v. ...
Archived CRA website
ARCHIVED - Woodlots
The term " commercial woodlot " is also used where there is an adventure in the nature of trade in connection with a woodlot (see ¶ 9), and where an amount based on the use of, or production from, a woodlot (see ¶ 10) is received. ...
Current CRA website
Information for Students – Educational Institutions outside Canada
After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2012
Self-employed persons- If you or your spouse or common-law partner carried on a business in 2012 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2012 has to be filed on or before June 15, 2013. ...
Archived CRA website
ARCHIVED - At your service
Self-employed persons- If you or your spouse or common-law partner carried on a business in 2003 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2003 has to be filed on or before June 15, 2004. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2013 - General Information
Self-employed persons- If you or your spouse or common-law partner carried on a business in 2013 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2013 has to be filed on or before June 15, 2014. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2009
Self-employed persons- If you or your spouse or common-law partner carried on a business in 2009 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2009 has to be filed on or before June 15, 2010. ...
Archived CRA website
ARCHIVED - At your service
Self-employed persons- If you or your spouse or common-law partner carried on a business in 2004 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2004 has to be filed on or before June 15, 2005. ...