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Results 1471 - 1480 of 1881 for connection
Current CRA website

Indigenous Peoples

They are not related to any previous employment and are not considered to have any connection to a reserve. ...
Current CRA website

Before you file

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay Due dates Your 2021 return and payment are due on or before the date below that applies to you: For most people, the return is due April 30, 2022, and payment is due April 30, 2022 For a self-employed person and their spouse or common-law partner with business expenditures that relate mostly to a tax shelter investment, the return is due April 30, 2022, and payment is due April 30, 2022 For a self-employed person and their spouse or common-law partner (other than those stated above) the return is due June 15, 2022, and payment is due April 30, 2022 For a deceased person and their surviving spouse or common-law partner, see Guide T4011, Preparing Returns for Deceased Persons When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it, or if it is postmarked, on or before the next business day. ...
Current CRA website

Report #3 of the Advisory Committee on the Charitable Sector - July 2021

Encourage willing partners in the charitable sector to create a “buddy” program that draws on established voices in the sector to help new and smaller charities, whether to deal with specific issues or to build connections and develop capacity within the sector. ...
Current CRA website

Simplified Northern Residents Travel Deduction Consultations – What we learned report

For instance: Given the large Indigenous populations in the North, invitations to participate in the roundtables were sent to Indigenous organizations at the national and local level As there are known Internet connection challenges in the North, virtual roundtables would have been unreliable as the sole method for engaging northern communities. ...
Archived CRA website

ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders

New ¶s 22 and 23 discuss the meaning of the term "specified employee" in connection with a corporation and a partnership. ¶ 27 (former ¶ 24) has been revised to delete the comments concerning the netting of loans and repayments since that practice is generally inconsistent with applying payments to the oldest outstanding indebtedness. ¶ 29 (former ¶ 26) has been revised to note that pursuant to court cases, such as Joel Attis v. ...
Current CRA website

Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions

An endeavour is defined in subsection 141.01(1) to mean a business of the person, an adventure or concern in the nature of trade of the person or the making of a supply by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. 7. ...
Current CRA website

Election to Deem Supplies to be Made for Nil Consideration

NewCo performs activities in connection with the establishment of a commercial activity that it intends to carry on over the next few years. ...
Archived CRA website

ARCHIVED - Excise and GST/HST News - No. 99

This determination will generally be based on written agreements between the investment broker providing the service and the investment broker’s client, detailing the actions, responsibilities and obligations of the investment broker in connection with the supply. ...
Archived CRA website

ARCHIVED - Deductions (Net income and Taxable income)

⬤Line 22100 – Carrying charges and interest expenses Claim the following carrying charges and interest you paid to earn income from investments: fees to manage or take care of your investments (other than any fees you paid for services in connection with your pooled registered pension plan, registered retirement income fund, registered retirement savings plan, specified pension plan, and tax-free savings account) fees for certain investment advice (see Interpretation Bulletin IT-238, Fees Paid to Investment Counsel) or for recording investment income fees to have someone complete your return, but only if you have income from a business or property, accounting is a usual part of the operations of your business or property, and you did not use the amounts claimed to reduce the business or property income you reported. ...
Archived CRA website

ARCHIVED - Completing your return

Form T1135, Foreign Income Verification Statement, must be filed on or before April 30, 2020, or June 15, 2020, if you or your spouse or common-law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter). ...

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