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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. ...

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. ...

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. ...

For example, if your work allowed you to understand that the idea you tested is not a solution for your situation, this can be considered new knowledge. ... This testing could be considered support work for your experimental development. ...

If you need to use any of the following special characters, please use a semi-colon after the characters as shown in the chart below: Special characters Use < &lt; " &quot; > &gt; ' &apos; & &amp; Note: Although the above special characters are entered as 4 characters or more, they are considered to be only 1 character when entered in the content area of an XML tag. ... The CRA will reject submissions with file format errors and all of the listings within those submissions will be considered not filed. ...

Sellers If you provide relevant activities through a digital platform and are considered a reportable seller, your information will be collected by your reportable platform operator(s) and be reported to the CRA. ... More specifically, you must verify the reliability of: Information collected in respect of entities that are excluded sellers Seller information The address of each property listing, if applicable These steps must be completed by December 31 of the reportable period to which they relate, except for transitional periods (that is, the first year a platform operator is considered a reporting platform operator under the rules). ...

In addition, both the temporary work location(s) and all of the temporary lodging must be in Canada and the temporary lodging must be at least 150km closer than the taxpayer’s residence to the temporary work location for the relocation to be considered an eligible temporary relocation. 5. ... No, in order to be considered eligible temporary relocation expenses, the expenses must not be deducted by the taxpayer, in any taxation year, for purposes other than the LMD. 10. ...

Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the Canada Revenue Agency (CRA) receives it, or it is postmarked, on or before May 1, 2023. ... Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ...

In some situations this is considered business income; in other situations it is considered to be a capital gain. ...