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For more information about RDSPs, go to Registered disability savings plan or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan. grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (from box 136 of your T4A slip) PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance ⬤▮▲ Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption. ...

For more information about RDSPs, go to What is a registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan. grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (from box 136 of your T4A slip) PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance ⬤▮▲ Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption. ...

A reportable seller means any active seller, other than an excluded seller, that is determined by the reporting platform operator to: be a resident in a reportable jurisdiction have provided relevant services for the rental of immovable property located in a reportable jurisdiction, or have been paid or credited consideration in connection with relevant activities for the rental of immovable property located in a reportable jurisdiction The reportable jurisdiction depends on the jurisdiction of residence of the reporting platform operator. ...

CRA is now saying that it issued payments totalling $190 million in connection with confirmed cases of fraud since 2020. ...

CRA is now saying that it issued payments totalling $190 million in connection with confirmed cases of fraud since 2020. ...

You will need to select I agree to confirm your consent to allow the CRA to provide your social insurance number (SIN) to ESDC before transferring you to My Service Canada Account through a secure connection. ...

Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized. 6.8.4.2 For the purposes of this directive, other caregivers include: 6.8.4.2.1 the employee’s spouse or common-law partner 6.8.4.2.2 the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant 6.8.4.2.3 other dependants 18 years of age or older residing with the employee or with the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant, who do not have mental or physical disabilities that makes them unable to provide dependant care or care for themselves 6.8.4.2.4 a person identified as a legal guardian of the dependant requiring care 6.8.4.3 When authorized by the delegated manager, an employee who is required to travel for CRA business will be reimbursed dependant care expenses, up to the applicable limit indicated in section 5.8.3.1 of the Procedures on Travel. 6.8.4.4 The reimbursement of dependant care expenses applies when: 6.8.4.4.1 the employee is required to be absent from the principal residence on authorized CRA business travel 6.8.4.4.2 the caregivers in section 6.8.4.2 are unavailable for reasons related to work, medical appointments, education courses or such other reasonable reasons 6.8.4.4.3 the dependants, residing in the employee’s principal residence are all under 18 years of age or when the individuals 18 years of age or over remaining at the principal residence are dependant on the employee for reasons of physical or mental disabilities and therefore unable to provide care 6.8.4.4.4 the former spouse, common-law partner, or guardian is not scheduled to provide care 6.8.4.4.5 dependant care expenses are additional expenses incurred by the employee resulting from travelling on CRA business 6.8.5 Additional expenditures: CRA business expenditures 6.8.5.1 Employees on travel status will be reimbursed, based on receipts, for CRA business expenditures not covered under this directive such as business calls, photocopies, word processing fees, internet connections, and rental and transportation of necessary office equipment. ...

The issuer will exercise the care, diligence, and skill of a reasonably prudent person to minimize the possibility that a holder of an RDSP may become liable to pay tax under Part XI.01 of ITA in connection with the RDSP. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

An automobile means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include: an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in conjunction with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics (this new exclusion from the definition of automobile applies to the 2005 and subsequent taxation years); a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income; of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are, described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) Footnote 1, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...