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Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2010
Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2013 - General Information
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2012
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2014 - General Information
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2016 - Refund or balance owing and other information
Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...
Current CRA website
and Deemed Residents of Canada – Completing your return: Steps 5 and 6
Note Gifts are not considered support. ⬤▮▲Line 30300 – Spouse or common-law partner amount Claim this amount if, at any time in the year, you supported your spouse or common-law partner and the net world income of your spouse or common-law partner was less than your basic personal amount (or your basic personal amount plus $2,350, if they were dependent on you because of an impairment in physical or mental functions). ... If you were considered a resident of Quebec on December 31, 2023, and you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return. ... Note This credit is considered assistance and must be included in farming income. ...
Current CRA website
Death and FHSAs
If you are considered to have opened a new FHSA in respect of this FHSA, you will be considered to have opened the FHSA on the date you became the successor holder. ... Kyle has been a non-resident of Canada since January 2024, therefore, he is not considered to be a qualifying individual and cannot become the holder of the FHSA. ... Therefore, Solenn was not considered to be a qualifying individual and could not become a holder of the FHSA. ...
Current CRA website
T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the
Any goods and services tax/harmonized sales tax (GST/HST) input tax credit or rebate received for property acquired is considered government assistance. ... Available-for-use rule A corporation is not considered to have acquired a property or made capital expenditures for earning an investment tax credit until the property becomes available for use. ... For a corporation with a principal business of manufacturing property that it sells or leases, a property is considered qualified property only if the corporation manufactures it and leases it in the ordinary course of its business in Canada. ...
Current CRA website
Mining Activities in respect of Cryptoassets
The pool is considered to be a mining group for the purposes of section 188.2. ... Each particular person within the group is considered to perform these mining activities in a similar fashion as a solo miner. ... In the case of mining with others, the arrangements between the parties must be considered to determine the proper GST/HST treatment. ...
Current CRA website
Definition of “Selected Listed Financial Institution”
The investment plan would apply to the Minister by filing Form RC4612, Application to Not Be Considered a Selected Listed Financial Institution. ... A corporation may also be considered a loan corporation if it is treated as such under other federal statutes. In addition, a corporation whose principal business is the lending of money or the making of loans is considered a loan corporation. ...