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If your primary residence is located: outside all listed municipalities or outside the shaded area of a map, you are considered to be residing outside a CMA and you do qualify for the supplement. Tick the box on page 2 of your income tax and benefit return. within a listed municipality or within the shaded area, you are considered to live within a CMA and you do not qualify for the supplement. ...

If the value of an advantage is not more than $75 or 10% of the value of the donation, whichever is less, it is considered nominal (de minimis), and it need not be deducted from the amount of the gift for receipting purposes. ... Therefore the advantage must be $50 or less to be considered de minimis. ...

However, organizations that focus on advancing the interests of their members and not on the community at large, are considered non-charitable "members' groups. ... A group to assist shy people, or a dating service, on the other hand, would not be considered charitable. ...

The payment of an amount for the right to assume, from the payee, an existing lease whose rental is below current market values is considered a premium. 4. In determining whether a payment is a premium or is prepaid rent or contains an element of both, each case must be considered in the context of the factual circumstances of the transaction. ...

This means that amounts paid into the plan by government agencies that are authorized to act on behalf of RDSP beneficiaries (such as children's aid organizations) will be considered to be contributions. ... The definition of "contribution" must indicate that payments into the plan from "designated provincial programs" (and direct or indirect payments from programs similar to "designated provincial programs") are not considered contributions for the purposes of section 146.4 of the Act. ...

Please remember that all facts pertaining to the working relationship need to be considered. ... If a worker is an employee, the earnings from the employment contract are considered employment income and are subject to CPP, EI, and income tax deductions. ...

Marion’s employment income is therefore considered situated on a reserve and is exempt from income tax. ... Since Jim sees patients and makes all decisions about his dental practice off-reserve at the dental clinic, the dental clinic is considered to be the place where the income-earning activities take place. ...

For example, when the BTS applicant is under contract to a major studio to perform services on a number of separate projects, the projects are considered to be related. Repetitive services Services are considered repetitive when the BTS applicant routinely provides services in Canada in the same geographic location. ...

An employee can deduct annual professional membership dues to the extent that the dues apply to the source of income, as long as all the following conditions are met: Annual dues are necessary to maintain professional status Amount paid as dues are not considered entrance fees Amount claimed is paid in the taxation year and the employee is not reimbursed or entitled to be reimbursed Professional status is recognized by a Canadian, provincial, or foreign statute Non-taxable situation Under the CRA's administrative policy, if you pay or reimburse an employee's professional membership dues, the benefit is not taxable if any of the following conditions apply: Membership in an organization or association is a condition of employment If membership is not a condition of employment, you (as the employer) must clearly determine that you are the primary beneficiary. ... References Legislation ITA: 6(1)(a) Value of benefits ITA: 6(1)(b) Personal or living expenses (allowances) ITA: 8(1)(i)(i) Dues and other expenses of performing duties 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 What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Page details Date modified: 2023-06-28 ...

Section 48 Section 48 of the Act allows licensed manufacturers to apply to the CRA to be considered as manufacturers of "similar goods" sold in conjunction with goods of their manufacture, thereby permitting the similar goods to be purchased tax exempt. ... These rules, originally published in 1990, are administrative in nature and are considered to be prudent, reasonable and in keeping with the intent of the legislation. ...