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Since April 30, 2022 falls on a Saturday, your return will be considered filed on time if either: we receive it on or before May 2, 2022 it’s postmarked on or before May 2, 2022 If you owe money to the CRA, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ... Your payment will also be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

Proposals contained in the Department of Finance press release of October 1, 1987 on trusts and their beneficiaries are not considered in this release Summary Certain trusts, in computing their income for a taxation year, are permitted to deduct any income payable in the year to a beneficiary. ... In any case where the trust has been wound-up and the final T-3 return is filed for a period which terminates before the end of the executor's year, the income of the trust (including taxable capital gains) earned for that period is considered to have been paid to the beneficiaries of the trust in the calendar year in which that period ends, except for any part of the trust's income that was disbursed by the trustee to persons other than beneficiaries pursuant to the deceased's will or the operation of law (e.g., the will stipulated that debts are to be paid out of income). 7. Pursuant to subsection 104(18) income is considered to be payable for purposes of subsections 104(6) and (13) where (a) the income is held in trust for a minor whose right thereto has vested, and (b) the only reason that it was not payable was because the beneficiary was a minor. ...

Nonetheless, where, as a result of a particular arrangement made on the winding-up, a debt can reasonably be considered to have been settled for an amount that is not less than the principal amount thereof outstanding and, with respect to debts or obligations settled or extinguished after May 9, 1985, for an amount that is not less than the deemed principal amount thereof outstanding, payment in full is considered to have been made and the provisions of subsection 80(1) of the Act do not apply. ... Where a non-cash settlement of a debt on a winding-up, such as those mentioned above, cannot be considered to constitute full payment of the principal amount of the debt, the provisions of subsection 80(1) apply. ...

In this case, a testamentary gift of an equitable interest in a trust is considered to have been made and the taxpayer is deemed by subsection 118.1(5) to have made a gift of the interest to the registered charity in the taxation year in which the taxpayer died. ... If all of the requirements listed in 2 above were satisfied at the time of the transfer to the trust, an inter vivos gift of an equitable interest in a trust is considered to have been made at that time. 4. ... This subsection provides rules allowing for an elected amount, not greater than the fair market value and not less than the adjusted cost base of the capital property, to be considered as both the proceeds of disposition and the amount of the gift. 9. ...

When a landlord provides free rent, no property has been transferred to the charity, so free rent cannot be considered a gift. ... To be considered a gift, there must be a voluntary transfer of property. ... This is because an organization that is re-registered as a charity is considered registered as of the date it was revoked. ...

An employee is considered blind. The employer subsidizes their expense for taking a taxi between their home and workplace. ... Proof of eligibility for the DTC The amount entered on line 6, disability amount of Form TD1, Personal Tax Credits Return is considered proof from the employee for the DTC eligibility. ... References Related Who is eligible – Disability tax credit (DTC) Vision eligibility – Disability tax credit (DTC) Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Guide RC4064, Disability-Related Information About the GST/HST on benefits GST/HST memorandum: Taxable Benefits (Other than Automobile Benefits) Legislation ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of any benefit is to be included as income from office or employment ITA: 6(1)(b) Allowance for any purpose ITA: 6(16) Disability-related employment benefits – reasonable amounts not included in income ITA: 118.2(2)(a) Eligible medical expenses ITA: 118.3 Credit for mental or physical impairment ITA: 118.3(1)(c) Credit for mental or physical impairment CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment – amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Cash Includes: Physical currency Cheques Direct deposit Near-cash A near-cash benefit is one that functions as cash or something that can easily be converted to cash, such as a security, stock, or gold nugget. ...

On this page Conditions to apply for the credit How to apply if you meet the conditions If you do not meet the conditions Conditions to apply for the credit You must meet all the following conditions to apply for the credit: You received the CERB in 2020 from the CRA or Service Canada Your CERB application was reviewed and you were not eligible You applied for the CERB no later than September 30, 2020 You did not receive any of the following benefits for the same periods you received the CERB: Canada Emergency Student Benefit (CESB) Employment Insurance (EI) provincial benefits related to parental or maternity When you applied for the CERB, you were one of the following: Canadian citizen registered Indian permanent resident protected person Who is considered a protected person An individual who is recognized by the Immigration and Refugee Board of Canada (IRB) and Immigration Refugees and Citizenship Canada (IRCC) as a person in need of protection. When you applied for the CERB, one of the following was true: You were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate between December 1, 2019 and August 31, 2020 Recognized post-secondary educational institutions Courses taken at a university or college level, or secondary level vocational training in Quebec: Educational institutions listed on: Master list of designated educational institutions Master list of certified educational institutions Quebec’s directory of educational institutions and programs (universities, colleges, and secondary level vocational training) Indigenous institutions recognized by their province or territory You completed or ended your post-secondary studies in December 2019 or later You completed high school or equivalency in 2020, and applied for a post-secondary educational program that started before February 1, 2021 When you applied for the CERB, one of the following was true: You were unable to work due to COVID-19 Who was considered "unable to work" due to COVID-19 Students who were: self-isolating or in quarantine ill or had underlying health conditions caring for others who were ill or vulnerable to COVID-19 caring for dependants while schools or daycares were closed studying abroad and waiting to be repatriated by the Canadian Embassy, or only allowed to work on campus, but could not find work You were actively looking for, but could not find work due to COVID-19 You were working during the COVID-19 pandemic, but you expected your employment and self-employment income to be $1,000 or less (before taxes) during the 4-week CESB period you could have applied for You filed both your 2019 and 2020 income tax returns You must file by December 31, 2022 For tax filing information, go to Get ready to do your taxes You must meet all the above conditions to qualify for a credit towards your CERB debt. ... At the time you applied for the CERB, you met at least one of these conditions: You had a disability as defined for this benefit What is considered a disability An impairment including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment, or a functional limitation that prevented your full and equal participation in society. ...

A perfect compliance record is maintained on all payroll and GST/HST accounts A new employer who no longer qualifies to be a quarterly remitter will be considered a regular remitter in the next calendar quarter. ... Since the MWA for February and March was $1,000 or more, the employer will be considered a regular remitter as of the beginning of the second calendar quarter. ... Where April 15 is not a holiday and the employer remits their quarterly remittance of $1,500 after April 15, the remittance is considered late. ...

Since June 15 falls on a Sunday, your return will be considered on time if the CRA receives it by June 16, 2025. ... Gifts, tips, and donations received through online platforms are also generally considered taxable income. ... If you have incorporated your business to provide services to one other company, you might be considered to be operating a personal services business (PSB). ...

Note A child is considered to be "maintained by an agency" if that agency continues to financially support a child who has been placed in the permanent or temporary custody of a guardian, tutor (in Quebec) or other individual who has been conferred all rights, duties and responsibilities of a parent pursuant to a decree, order, judgment of a competent tribunal or the laws of an Indigenous governing body. 4. ... A child is no longer considered to be maintained by the agency if, for example, the child starts to be maintained by a new agency, returns to live with a parent, is adopted, is missing, has died, is kidnapped, or no longer resides in Canada. If a child is ordered into the custody of a financially-assisted guardian, tutor (in Quebec) or another individual with similar rights and obligations with respect to the child, that child is still considered to be "maintained by an agency" and CSA payments will continue. 11. ...