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Current CRA website

Calculating Input Tax Credits

The term “endeavour” of a person, as defined in subsection 141.01(1), means a business of a person, an adventure or concern in the nature of trade of a 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. ...
Current CRA website

Liability for Tax

Commercial activity of a person means: a business carried on by the person (other than a business carried on by an individual, a personal trust or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies by the person, an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in by an individual, a personal trust or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and the making of a supply (other than an exempt 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. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001

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

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2002

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

ARCHIVED - General Information

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2006 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2006 has to be filed on or before June 15, 2007. ...
Archived CRA website

ARCHIVED - Total income

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

ARCHIVED - Total income

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

ARCHIVED - Total income

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

ARCHIVED - Total income

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

ARCHIVED - Identification and other information, and total income

You do not need to report certain non-taxable amounts as income, including the following: most lottery winnings most gifts and inheritances amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service GST/HST credit and CCB payments family allowance payments and the supplement for handicapped children paid by the province of Quebec compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident most amounts received from a life insurance policy following someone's death most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership Note Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable. most amounts received from a tax-free savings account (TFSA) ⬤▮▲ Line 13010 – Scholarships, fellowships, bursaries, and artists' project grants Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

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