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If, after the claim is paid by the workers' compensation board, Mary's employer continues to pay an amount in addition to the workers' compensation benefit, this amount is considered to be a top-up amount and the employer has to deduct CPP contributions and income tax but no EI premiums. ...

Amounts paid from an RRSP or RRIF upon the death of an annuitant You can contribute to your RRIF any amounts that do not exceed the eligible part of the designated amount you receive or are considered to have received from a deceased annuitant's or member's RRSP, PRPP or SPP in the following situations: The annuitant or member under an RRSP, a PRPP or SPP dies and, at the time of death, you were the deceased annuitant's or member's spouse or common-law partner You were a financially dependent child or grandchild of the deceased annuitant or member who depended on the annuitant or member because of an impairment in physical or mental functions. ...

As this date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

Voluntary Disclosures Program (VDP) What is the VDP Who is eligible How to apply Our review and decision How to apply On this page Get ready to apply Fill out the application form or send a letter Submit the application Get ready to apply Gather all the information Only fully completed applications will be considered by the VDP and must include: The completed and signed VDP application form (RC199), or an equivalent letter All necessary returns, forms and schedules needed to correct the non-compliance Payment of the estimated amount of the taxes owing- make a payment to the CRA Extraordinary circumstances There may be extraordinary circumstances where you cannot submit all of the information or documentation needed to complete your application. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes, or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ...

You have a capital loss when you sell, or are considered to have sold, a capital property for less than its adjusted cost base (ACB) plus the outlays and expenses involved in selling the property. ...

Qualified small business corporation shares A share of a corporation is considered to be a qualified small business corporation share if all the following conditions are met: at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were: used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation certain shares or debts of connected corporations a combination of these two types of assets throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member or person related to you Generally, when a corporation has issued shares after June 13, 1988, either to you, to a partnership of which you are a member, or to a person related to you, a special situation exists. ...

This includes any public policy dialogue and development activities that you may have since they are also considered charitable activities. ...

When to report a capital gain or loss Report the disposition of capital property in the calendar year (January to December) you sell, or are considered to have sold, the property. ...

Minister Lebouthillier took this opportunity to highlight the expertise of the Committee members and reaffirm the importance of taking a fair and inclusive approach to ensure all persons with disabilities are considered when putting forward their recommendations. ...