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Payments to non-residents of Canada You have to file an NR4 information return to report amounts paid or credited, or that are considered to be paid or credited, by residents of Canada to non-residents from either: an RRSP or an amended plan a RRIF or an amended fund If you have a balance owing, you can make your payment in many different ways. ...

Special rules may also apply if you dispose of, or are considered to have disposed of, a property that was your principal residence for 1994 and that you or your spouse or common-law partner filed Form T664 or T664 (Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994. ...

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

Treasury bills (T-bills) and stripped bonds When a T-bill or stripped bond is issued at a discount, and you keep it until it matures, the difference between the issue price and the amount you cash it in for is considered to be interest that accrued to you. ...

Qualifying retroactive lump-sum payments Retroactive payments from the Ontario Public Service and Public Sector employers If in the 2024 tax year, you received a retroactive payment of $3,000 or more from arbitration awards related to Ontario Bill 124, it is considered a Qualifying Retroactive Lump-Sum Payment (QRLSP). ...

Capital gains reduction (flow-through entity) A partnership is considered a flow-through entity. ...

The placement of the cannabis excise stamp on the package must meet all the following requirements: be in a conspicuous place on the package seal the package remain affixed after the package is opened not interfere with the stamp's security features not obstruct information required by an Act of Parliament – such as labelling requirements from Health Canada A cannabis product would be considered packaged when it is packaged in the smallest package (including any outer wrapper, package, box or other container) in which it is sold to the consumer. ...

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...