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If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "Living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ... Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2000. ...

Just as a "like event" that is combined with a chance to win a prize or a draw is not considered a "like event", similarly a "like event" that is combined with an auction is also not considered a "like event". ...

Criteria for accepting an APA rollback The CRA will usually agree to consider a request to expand the period of an APA to cover transactions in open taxation years where: a request for contemporaneous documentation has not been issued by a tax services office (TSO) the facts and circumstances are the same the foreign tax administration and the relevant TSO have both agreed to accept the APA rollback request and appropriate waivers, in the form outlined in subparagraph 152(4)(a)(ii) of the Act, have been filed Effect of APA rollback on the transfer pricing penalty Once an APA is in force, the results for the covered transactions occurring within the period specified in the APA will be considered to have satisfied section 247 of the Act. ... A taxpayer is considered to have requested an APA rollback once a pre-filing meeting has taken place between the taxpayer and the Competent Authority Services Division (CASD) officials regarding a potential APA rollback. ...

It does not include recommendations for specific legislative proposals; however, it may include broadly framed recommendations on relevant areas of legislation to be considered by the CRA for review and perspectives on potential implications of legislative changes. ... To assist the committee, the CRA will propose the scope and suggested output for the subject being considered by the committee, e.g., discussion, report, recommendations, comparative analysis, etc. ...

This may include: adults 65 years and older housing-insecure individuals Indigenous Peoples modest-income individuals newcomers persons with disabilities students and youth Modest Income The following table provides a guideline to determine what is considered a modest income. ... Any other type of foreign income (including a foreign pension) would not be considered a simple tax situation. ...

Determine if you qualify for the rural supplement Using the 2016 Census provincial tables below: Find the CMA closest to your primary residence Use the corresponding list of municipalities and map to find your primary residence You can zoom in to the map to view street address details Based on where you live you either: Do qualify for the supplement, 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. ... Do not qualify for the supplement, if your primary residence is located within a listed municipality or within the shaded area, you are considered to live within a CMA. ...

For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time. ... The costs of showers are also considered to be deductible as part of lodging expenses for transportation employees who may have slept in the cab of their trucks rather than at hotels. ...

Katie can claim $11 for each day that she lived in Yellowknife (292 days) and an additional residency amount of $11 per day because she maintained and lived in a house (considered a dwelling) during the 9.5 months and she is the only person in her household claiming the basic residency amount. ... Katie can claim $5.50 for each day that she lived in Vanrena (292 days) and an additional residency amount of $5.50 per day as she maintained and lived in a house (which is considered a dwelling) during the 9.5 months and she is the only person in her household claiming the basic residency amount. ...

Since this deadline falls on a Sunday, your return will be considered filed on time if the 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. ...

Penalties after the expiration of the relief period Although the CRA is providing relief from the application of the late filing penalty in the instances described above, a return will be considered late the day following the end of the relief period and will incur a late filing penalty based on its original due date. For example, if the relief period ends on March 7, 2025, for a return due by February 28, 2025, and a return is filed on March 8, 2025, the return will be considered to be 8 days late. ...