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Note Employee-paid premiums to a private health services plan are considered qualifying medical expenses and can be claimed by the employee on their income tax and benefit return. ...

However, aggressively pushing the limits creates a risk of crossing the line, the line between acceptable tax planning and what is considered aggressive or abusive tax planning. ...

For the list of designations and allocations that are considered prescribed elections, please see Deemed Prescribed Elections at paragraph 55 of Information Circular IC07-1R1. ...

Sections Get the social insurance number (SIN) from the individual: Payroll Learn about your responsibilities related to the employee SIN, including the employee's responsibilities Determine the province of employment (POE): Payroll Information on what is considered the establishment of the employer or payer, the purpose of determining the province of employment Get the completed TD1 forms from the individual: Payroll Information on the federal and provincial or territorial TD1 forms, including the TD1-X for employees paid by commissions, TD1-IN for employees who are Indians and TD3F for self-employed fishers After you set up your employee: Payroll What to do once you have set up your employee Increase or reduce income tax deducted at source: Payroll Information on how to make changes when the individual wants to increase/reduce income tax deductions or the individual's life situation changes (for example, the individual is turning 18 or the contract for employment is ending) Related information Form TD1, Personal Tax Credits Return Open or manage a payroll account Calculate payroll deductions and contributions Canada Pension Plan and Employment Insurance Rulings If you are a new employer You have to register for a payroll account before the first remittance due date. ...

Form GST189: Rebate under reason code 9 Who can apply Calculate the rebate How to apply After you apply Who can apply Eligibility You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...

When the prohibited investment ceases to be a prohibited investment while it is held by the RRSP or RRIF trust, the trust is considered to have disposed of the property at its FMV right before that time and to have re-acquired the property for the same amount at the same time. ...

Tax instalment payments are due by the following dates (except farmers and fishers who have one due date on December 31): March 15 June 15 September 15 December 15 Sections Who has to pay: Required tax instalments Why you have to pay, instalment reminders, what factors are considered Options to calculate: Required tax instalments Calculation options, how to reduce or eliminate instalment payments Payment due dates: Required tax instalments Fixed payment due dates and exceptions How to pay: Required tax instalments Payment methods, remittance vouchers, verifying payments, if you overpaid Claim amounts on your tax return: Required tax instalments How and where to claim instalment payments on your tax return Interest and penalty charges: Required tax instalments How instalment interest and penalty is charged, reduce or eliminate charges Page details Date modified: 2025-01-21 ...

Ineligible moving expenses Expenses that are not considered eligible moving expenses. ...

You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer You did not receive a non‑taxable allowance for motor vehicle expenses. ...

Unmatured RRSPs As a general rule, when an RRSP did not mature before the annuitant's death, the deceased annuitant is considered to have received, just before death, an amount equal to the fair market value (FMV) of all property of the RRSP. ...