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The 25% tax is usually considered the final tax liability. However, a non-resident can elect to pay tax on the net income instead of the gross income by filing an income tax return under section 216. ...

If the operating name changes to ABC Management Properties, that is considered an operating name change and you must notify the Canada Revenue Agency. ...

A claim is considered to be complete when all of the above documentation is filed with the CRA. ...

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 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) The raising or breeding of animals, fish, insects, or any other living thing to be sold as pets is not a farming activity. ...

If an electronic filer chooses to retain scanned versions of these forms, they must adhere to the requirements of Section 230 of the Income Tax Act by ensuring a minimum level of resolution in an electronically readable format, as the scanned version is considered a "record". ...

Fair market value (FMV) Is generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm's length and under no compulsion to buy or sell. ...

An indirect transfer from one TFSA to another is also considered a contribution. ...

You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer You did not receive a non-taxable allowance for motor vehicle expenses. ...

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

The benefit the for-profit partner receives from this type of arrangement is considered an advantage. ...