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For information about the criteria that will be considered in determining the award percentage, go to Payment criteria. ...

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. ...

If you have to report your earnings from China 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 China. ...

Host: If I file on paper, would the CRA have to actually receive my return by the last day of February to be considered on time? ...

However, aggressively pushing the limits creates a risk of crossing the line, the line between acceptable tax planning and what is considered aggressive or abusive tax planning. ...

RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Notice to the reader Under proposed changes, to be considered closely related for purposes of neither charging nor collecting the GST/HST on certain intercompany supplies in addition to meeting the conditions of the current test, a corporation or partnership must also hold and control 90 per cent or more of the votes in respect of every corporate matter of the subsidiary corporation (with limited exceptions). ...

If you are an individual, a corporation, or a partnership, and you accept payment to prepare more than 10 income tax returns per year, you are considered a tax preparer and you have to file those returns electronically. ...

Only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...

The operators who perform these traditional operations are not considered to be manufacturers or producers of wine for purposes of the Excise Tax Act and therefore are not required to be licensed and account for excise tax. ...

Where no use was made of the property (including no leasing of the property) during the year of disposition, the use made of the property in the previous taxation year will be considered. 2. ...