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Generally, certain intangible property, which before 2017 was considered eligible capital property, is added to class 14.1 of Schedule II to the Regulations. ... Legislative and other changes ¶1.1 (formerly included in ¶1 of IT-104R3) has been expanded to note that the terms penalty and fine are not defined in the Act. ¶1.2 has been added to summarize the income tax provisions that should generally be considered in determining the deductibility of a fine or penalty. ¶1.3 has been added to note that the deductibility of a fine or penalty can only be determined after examining all relevant facts. ¶1.4 to 1.7 have been added to discuss section 67.6, which was added by S.C. 2005, c. 19, s. 16(1), applicable to fines and penalties imposed after March 22, 2004. ...

A computer-stored copy does not require a signature to be considered a duplicate. ... Therefore, the computer-stored receipt can be considered a duplicate for purposes of the Act. ...

It was considered that the new title, Détermination du statut de résidence d’un particulier is more precise and better reflects the Chapter contents. ¶1.6 has been revised to replace the word “individual” with the word “person” when describing subsection 250(3), in order to reflect the wording of the legislation. ¶1.24 has been revised to remove the references to Guide T4056, Emigrants and Income Tax and Pamphlet T4131, Canadian Residents Abroad. ... Legislative and other changes The Summary has been expanded to preliminarily introduce readers to the terms resident, ordinarily resident, deemed resident, non-resident, and deemed non-resident as well as to provide a brief outline of the respective individual’s liability for Canadian income tax. ¶1.5- 1.9 (formerly included in ¶2 – 3 of IT-221R3) have been expanded to include additional discussion of the meaning of the terms resident and ordinary resident based on the Supreme Court of Canada’s decision in Thomson v Minister of National Revenue, [1946] S.C.R. 209, 2 DTC 812. ¶1.24 has been added to provide reference to CRA pamphlets and guides relevant to individuals emigrating from, or temporarily living outside of, Canada. ¶1.29 has been added to provide reference to CRA pamphlets and guides relevant to individuals immigrating to Canada. ¶1.33 (formerly included in ¶21 of IT-221R3) has been expanded to provide additional guidance in distinguishing a commuter from a sojourner. ¶1.35 has been added to provide CRA’s interpretation of the phrase “immediately prior to appointment or employment” as contained in paragraph 250(1)(c). ¶1.39 has been added to provide reference to CRA guides relevant to non-residents and deemed non-residents of Canada. ¶1.41- 1.44 have been added to outline the meaning of the term liable to tax for purposes of determining whether an individual is considered resident in a country for purposes of paragraph 1 of the Residence article of a particular treaty between Canada and another country. ¶1.46- 1.50 (formerly included in ¶26 of IT-221R3) discuss the permanent home and centre of vital interests tests. ...

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. ...

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. ...

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. ...