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Business records Keeping records Depending on the extent of your participation in the platform economy, additional tax considerations may apply. ...

For more information, refer to Types of deductions, Types of non-refundable tax credits and Types of refundable tax credits and other items in the tax guide for volunteers along with the Tax considerations for specific situations section. ...

Job opportunities open to the General Public Please note that we will only contact candidates who have been selected for further consideration. ...

The CRA will take into consideration the date of the original grant application. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

For more information, see: Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances Form GST489, Return for Self-assessment of the Provincial Part of Harmonized Sales Tax (HST) Document navigation Next: After you file Page details Date modified: 2025-05-16 ...

Note: When an adverse event has prevented a large number of taxpayers from meeting their tax obligations, we may issue a news release to announce that we may give special consideration to providing relief. ...

People and processes are also key considerations in our SD strategy because they are vital partners and agents of change in any organization. ...

Refer to: Filing your GST/HST return using different methods Instructions for completing a GST/HST return (including a link to a printable working copy of the return) In certain other situations, you may need a specialized GST/HST return that cannot be filed electronically: Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances Form GST489, Return for Self-assessment of the Provincial Part of Harmonized Sales Tax (HST) Form GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) Form RC7260, GST/HST and QST Return for Purchase of Real Property/Immovable or Carbon Emission Allowances by a Selected Listed Financial Institution Simplified GST/HST for non-resident digital-economy businesses If you are a non-resident digital-economy business registered for simplified GST/HST, refer to Complete and file a return for non-resident digital-economy businesses. ...

This information circular provides general guidelines on some of the relevant considerations in the exercise of this discretion. ... Given the complexity of transfer pricing issues, applications relating to transfer pricing matters will be referred to the Transfer Pricing Review Committee for their consideration under subsection 220(3.1). ... If it is discovered during the course of the review that the taxpayer had previously made an application, the CRA may refuse to give the second application further consideration under the VDP. 27. ...