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Note Travel between work and home is not considered travel for business purposes. ...

The value of this type of gift or award is considered a taxable employment benefit. ...

A capital gain is realized when capital property (such as stocks, units of mutual funds, land buildings and equipment) is sold or considered to have been sold for more than the total of its adjusted cost base and the outlays and expenses incurred to sell the property. ...

Note Shares listed on a designated stock exchange or any shares prescribed by the Income Tax Regulations section 6203 are not considered to be non-qualified investments. ...

A non-qualifying security is considered to be an excepted gift if it meets all of the following criteria: it is a share the qualified donee that receives the non-qualifying security is not a private foundation the donor deals at arm's length with the qualified donee the donor deals at arm's length with each of the qualified donee's directors, trustees, officers, and like officials Related topics Sample official donation receipts References CG-012, Non-qualifying security Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 110.1(6) and 118.1(16) Date modified: 2016-02-24 ...

EI premiums Under a special EI regulation, the owner, proprietor, or operator of the barbershop or hairdressing business is considered to be the employer of the individuals who perform services as a barber or hairdresser in connection with the establishment, even if the individuals are not employed under a contract of service. ...

Include the following: salary and wages (including pay in lieu of termination notice); bonuses; vacation pay; tips and gratuities; honorariums; director's fees; management fees; executor's and administrator's fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business); director's fees paid to non-resident directors for services rendered in Canada (a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada); commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. ...

If the prohibited investment ceases to be a prohibited investment while it is held by the trust, the trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...

Note 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. ...

If you have to report your earnings from India as a self-employed income on your Canadian tax return, you likely qualify for a certificate of coverage from Canada, even if you are considered an employee under the laws of India. ...