Search - connection

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

The CRA authorizes a registrant who is an employer, partnership, charity or public institution to use a factor approach for claiming ITCs on company credit card expenses charged to the company credit card if all the following conditions are satisfied: the card member must have made the acquisition of the property or service for consumption or use in relation to the commercial activities of the registrant; there must be one or more written agreements between the registrant, the card member and the credit-card issuer stating that the card member is solely or jointly and severally liable with the registrant for the payment of all charges made in connection with the company credit card issued to the card member; the registrant must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially (90% or more) all taxable supplies (other than zero-rated supplies); and the documentary evidence used in the calculation of the ITC must satisfy the following criteria: where a credit-card receipt is issued in conjunction with another component of supporting documentation, both components must be obtained by the registrant before the return in which the ITC is claimed is filed; and, where no other supporting documentation is issued in conjunction with a credit-card receipt (e.g., supplies made in the hospitality industry and by operators of gasoline service stations), the credit card receipt will constitute sufficient supporting documentation to claim an ITC. ...

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. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

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. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ...

⬤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. ...

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). ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay Due dates Your 2022 return and payment are due on or before the date below that applies to you: For most people, the return is due April 30, 2023, and payment is due April 30, 2023 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, 2023, and payment is due April 30, 2023 For a self-employed person and their spouse or common-law partner (other than those stated above), the return is due June 15, 2023, and payment is due April 30, 2023 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. ...