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The 2021 tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022 falls on a Saturday, your tax return will be considered filed on time if: we receive it on or before May 2, 2022; or it's postmarked on or before May 2, 2022. ... If you owe taxes to the Canada Revenue Agency (CRA), your payment will also be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022 falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022 to file your tax return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022 falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

Since June 15, 2024 falls on a Saturday, you will be considered to have filed on time if we receive your return on or before June 17, 2024. ... If you use an online platform or app to earn income, you may be considered self-employed. ...

Basically, when the worker is a resident of the country where the activity is considered to be self-employment, the self-employment rule of the Agreement applies, as described in 6 above. ... Normally, this is expected to occur only when a person moves from the country in which the activity is considered to be self-employment and becomes a resident of the other country where it is regarded as employment. ...

Income tax A non-resident director is not considered to be employed in Canada if they do not attend any meeting or does any other functions in Canada. ... Director's fees paid to a corporation or partnership Where an individual is acting on behalf of or representing a corporation as a director and the fees relating to these services are paid directly, or are turned over by the individual to the corporation, those fees are considered to be income of the corporation and not of the individual. ...

For purposes of paragraph 20(1)(dd), it is immaterial whether the site is land owned by the taxpayer or land being considered for possible purchase by him. ... The following types of expenditures are not considered to be incurred for the purpose of investigating the suitability of a site for a proposed building or other structure and thus do not qualify for a deduction under paragraph 20(1)(dd): (a) Expenses incurred to persuade potential tenants to lease space in a proposed building or to induce investors to invest in it. ...

Where 90% of the assets of the business carried on in Canada are sold, all or substantially all of the assets of such business will be considered sold. ... If the purchase is on capital account and any of the purchased accounts receivable is considered uncollectible at the end of a taxation year ending subsequent to the purchase, the purchaser is deemed, by paragraph 50(1)(a), to have disposed of it at that time, giving rise to a capital loss. ...

So if you don't file your financial statements, then your annual return filing is considered incomplete, at which point you could risk losing your registered status. ... So we do recommend that you remove all of that information from the financial statements before you send them in to us, just to prevent us from releasing any information that could be considered confidential. ...

The supplier is considered to have collected the tax (and is therefore responsible for remitting the tax) at the time of forfeiture. ... At the time of forfeiture, the person who made the deposit is considered to have paid tax on the forfeiture. ...

A person who provides financial services by means of discounting income tax refunds and who is considered to be a discounter for purposes of the Tax Rebate Discounting Act is considered to be a listed financial institution for GST/HST purposes. ...