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Would slips issued in these instances be considered late (and subject to penalties)? ... If there is a valid successor designation, that individual would at once be considered the new holder of the TFSA. ...

Line 293 – Do you want to be considered as a quarterly instalment remitter, if you are eligible? ... You are considered to have reacquired the debt immediately afterwards at a cost of nil. ... Depreciable property is considered acquired when it becomes available for use. ...

Line 293 – Do you want to be considered as a quarterly instalment remitter, if you are eligible? ... You are considered to have reacquired the debt immediately afterwards at a cost of nil. ... Depreciable property is considered acquired when it becomes available for use. ...

Who is considered self-employed? Generally, you are a self-employed individual if any of the following apply to you: you carry on a trade, profession or business as a sole proprietor or an independent contractor you are a member of a partnership that carries on a trade or business you are otherwise in business for yourself (including a part-time business) if you participate in the platform economy, which includes economic and social activities facilitated by the use of technologies such as the Internet and mobile applications. ...

The King Application of the HST to the Newfoundland and Labrador sugar sweetened beverage tax Instruments considered to be an emission allowance Proposed GST/HST amendments related to pension entity rebate Application of the GST/HST to Credit Card Surcharges What is a Credit Card Surcharge How the GST/HST applies to a credit card surcharge Progress Tracker Fuel Charge rate adjustments Application of the fuel charge in Nova Scotia, Prince Edward Island and Newfoundland and Labrador Prescribed rates of interest What’s new in publications Contact us The supply of prescription eyeglasses and contact lenses – Contact Lens King Inc. v. ... The sugar sweetened beverage tax levied by Newfoundland and Labrador under the RAA is considered a provincial levy and is payable by the recipient (that is, the retail purchaser) of the supply of a sugar sweetened beverage. ... Instruments considered to be an emission allowance Generally, a supplier is required to collect from the purchaser the GST/HST payable on taxable supplies it makes and remit the tax to the Canada Revenue Agency (CRA). ...

Is the subsidy considered taxable income? Overview 1. What is the 10% Temporary Wage Subsidy for Employers? ... Is the subsidy considered taxable income? Yes. If you receive the subsidy, you have to report the total amount as income in the year in which the subsidy is received. ...

On this page Definitions Eligibility criteria Who is considered a resident of Canada How to get the GST/HST credit You need a social insurance number If you have a spouse or common-law partner If you have children who are under 19 years of age If you turn 19 years of age before April 2025 How your GST/HST credit is calculated Base year and payment period Benefits online calculator How much you can expect to receive When your GST/HST credit is paid When your GST/HST credit is recalculated If you were overpaid Related provincial and territorial programs BC climate action tax credit New Brunswick harmonized sales tax credit Newfoundland and Labrador income supplement Newfoundland and Labrador seniors' benefit Northwest Territories cost of living offset Nova Scotia affordable living tax credit Nunavut carbon credit Ontario sales tax credit Prince Edward Island sales tax credit Saskatchewan low-income tax credit Yukon government carbon price rebate – individuals When you should contact the CRA If the number of children in your care has changed If your marital status has changed If the recipient has died If you are moving Other changes Digital services for individuals My Account Receive your CRA mail online For more information If you need help Direct deposit Forms and publications Electronic mailing lists Tax Information Phone Service (TIPS) Teletypewriter (TTY) and Video Relay Service (Canada VRS) users Formal disputes (objections and appeals) CRA service feedback program Find out if this guide is for you This guide gives information about the goods and services tax/harmonized sales tax (GST/HST) credit, such as: who is eligible when you get it how it is calculated what are the related provincial and territorial programs administered by the Canada Revenue Agency (CRA) This guide uses plain language to explain most common tax situations. ... You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as: work studies health problems Note Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. ... Who is considered a resident of Canada You are considered to be a resident of Canada when you establish sufficient residential ties in Canada. ...

Depending on your residential ties and the duration of your stay in Canada, you are one of the following types of residents for income tax purposes: You would be considered a resident if you have significant residential ties with Canada, regardless of the number of days spent in Canada. You would be a deemed resident if you do not have significant residential ties with Canada, but- you stay in Canada for 183 days or more in a calendar year, and- you are not considered a resident of your home country under the terms of a tax treaty between Canada and that country. ... And you would be considered a deemed non-resident if you have significant residential ties with Canada but are considered a resident of another country that has a tax treaty with Canada. ...

What areas of Ontario are considered Northern Ontario for the NOEC? Am I eligible for the 2025 NOEC? ... What areas of Ontario are considered Northern Ontario for the NOEC? For the NOEC, Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming. ...

What is a payroll account Document navigation Next:When to file information returns What is considered the primary source of business income What is a payroll account A payroll account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the CRA. ...