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Results 15161 - 15170 of 15573 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. ...
GST/HST Interpretation
5 December 2018 GST/HST Interpretation 143112 - Application of GST/HST to pedorthists’ services and off-the-shelf footwear
Therefore, for a device to be specially designed there must be evidence demonstrating a rational connection between the intent of the engineer, manufacturer or producer to deliberately incorporate specific design features that assist individuals with a particular disability in alleviating the effects of that disability and the actual design features of the device. ...
GST/HST Ruling
4 September 2003 GST/HST Ruling 46189 - Application of the GST/HST with Respect to Certain Proposed Real Property Transactions
You confirmed that, to the best of your knowledge, none of the issues described herein is being considered by a Canada Customs and Revenue Agency Office in connection with a GST/HST return already filed and none of the issues is under objection or appeal. ...
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
Frequently asked questions for the Registered Education Savings Plans (RESPs)
Under the Act, there is a blood relationship connection between a parent and a child (or other descendant, such as a grandchild or a great grandchild) or between a brother and a sister. ...
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. ...