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For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

On this page Farming income Fishing income Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a wild game reserve operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Farming income does not include income you earned from working as an employee in a farming business or from trapping. ...

On this page Depreciable property Annual allowance Cumulative eligible capital account Sale of eligible capital property and the capital gains deduction Eligible capital property of a deceased taxpayer Partnerships Depreciable property Franchises, concessions, or licences with a limited period that are depreciable properties are not considered eligible capital properties. ...

Note If you received the commutation payment in cash or cheque, the payment is not considered to be a transfer, therefore a deduction cannot be claimed. ...

Because the cost of the boat is less than $1,000, the ACB is considered to be $1,000. ...

These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

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, 1999. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year. ...

As the administrator of the Scientific Research and Experimental Development (SR&ED) investment tax credit, which is considered one of the best incentives for research and development in the world, the CRA is contributing to Canada’s international business competitiveness. ...

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