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For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007. ...

Note If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered personal. ...

Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor Pick-up truck (other than above) Footnote 1 1 to 3 1% to 100% passenger Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor Pick-up truck with extended cab (other than above) Footnote 1 4 to 9 1% to 100% passenger Sport-utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor Sport-utility (other than above) 4 to 9 1% to 100% passenger Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor Van or minivan (other than above) 1 to 3 1% to 100% passenger Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor Van or minivan (other than above) 4 to 9 1% to 100% passenger Footnotes Footnote 1 A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community having a population of at least 40,000. ...

What is considered an international electronic funds transfer (EFT)?. ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 − $150). ...

Example A remittance that was due in January of the current year (for deductions made in December of the previous year) is considered late when paid with the previous year’s information return (T4, T4A) and this return is filed after the remittance due date. ...

Include the amount of insurance proceeds considered as proceeds of disposition in column 4 of Part 11, as well as in Part 14 or Part 15, whichever applies. ...

Include the amount of insurance proceeds considered as proceeds of disposition in column 4- proceeds of dispositions in the year of Part 11, and in Part 14, "equipment dispositions in the year " or Part 15, "building dispositions in the year", whichever applies. ...

Only debts that are certain of being uncollectible are to be considered as bad debts. ...

To this end, in exercising its risk governance role, the Board will ensure that CRA risks are identified, mitigated and considered in a systematic manner, in all aspects of the CRA decision-making processes. ...