Search - considered

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. ...

When and how you will get the rebate Canada Carbon Rebate for Small Businesses Who is eligible Who is eligible How much you may get How much you may get How and when you will get the rebate How and when you will get the rebate Reporting the Canada Carbon Rebate for Small Businesses on your T2 corporation income tax return Under the current legislation, the Canada Carbon Rebate for Small Businesses is considered assistance received from a government and is subject to taxation. ...

Determination of one or multiple projects (CRA in consultation with NRCan) A determination that one or more clean hydrogen projects is one project or multiple projects can occur: At any time before NRCan confirms the expected carbon intensity of the hydrogen to be produced by a clean hydrogen project If you file or are required to file a revised project plan, after the revised project plan has been submitted but before a revised confirmation in writing is issued by NRCan Factors considered during project determination The CRA will inform you of the determination decision. ...

Eligible spouse An eligible spouse is a person who meets all of the following conditions: They were your cohabiting spouse or common-law partner on December 31, 2024 (or, if they died after June 30, 2024, they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or common-law partner of another individual on December 31, 2024) Note You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2024, if you had not been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of at least 90 days, that includes December 31, 2024. ...

Reporting the Canada Carbon Rebate for Small Businesses on your T2 corporation income tax return Under the current legislation, the Canada Carbon Rebate for Small Businesses is considered assistance received from a government and is subject to taxation. ...

Since March 30, 2024 falls on Saturday, your return will be considered filed on time if the CRA receives it, or it is postmarked, on or before April 2, 2024 (the next business day). ...

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

Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income. ...

Overview: Set up and manage recipient information Type or situation and category Type or situation Category Advance payments Type of remuneration Annuity payments Type of remuneration Bonuses, retroactive pay increases or irregular amounts Type of remuneration Commission payments Type of remuneration Payments related to death benefits Type of remuneration Payments from a profit sharing plan Includes: EPSP payments DPSP payments Type of remuneration Payments of fees for services Type of remuneration Qualifying retroactive lump-sum payments Type of remuneration Lump-sum payments Includes: Single payments RRSP payments RPP payments DPSP payments RRIF payments Type of remuneration Overtime payments: CPP deductions: Paid in same period or paid in a later period EI deductions Income tax deductions: Paid in same period or paid in a later period Type of remuneration Payments related to pension or superannuation Type of remuneration Patronage payments Type of remuneration Payments related to workers' compensation claims Type of remuneration Payments of stipends, fees or remuneration related to tenure of office (elected or appointed officials) Includes: Directors Mayors Municipal councillors School commissioners Chiefs of Indian bands Band councillors Executors Liquidators Administrators of estates Any other position when a person is elected or appointed to that office Type of remuneration Payments from a registered disability savings plan (RDSP) Type of remuneration Payments from retirement compensation arrangements (RCA) Type of remuneration Payments from supplementary unemployment benefit plan (SUBP) Type of remuneration Payments from registered education savings plan (RESP) Type of remuneration Payments of retiring allowances Type of remuneration Payments related to salary deferral arrangements Type of remuneration Taxable benefit Type of remuneration Tips received by employees Type of remuneration Vacation pay and public holidays payments Type of remuneration Payments of wages in lieu of termination notice Type of remuneration Payments from wage-loss replacement plans Type of remuneration Payments to agriculture and horticulture workers Type of employment Payments and earnings related to barbers and hairdressers Type of employment Payments to caregivers, baby-sitters and domestic workers Type of employment Payments to emergency services volunteers Type of employment Payments to employee of an employment agency (temporary-help) Type of employment Payments to First Nations workers Type of employment Payments to fishers Type of employment Payments to forestry workers for power saws or tree trimmers Type of employment Payments to hunting, trapping and forestry workers Type of employment Payments to police officers for special or extra duty from third parties Type of employment Payments and earnings related to taxi drivers and drivers of other passenger-carrying vehicles Type of employment Payments to workers at a circus, fair, parade or similar activity Type of employment Employee who dies Employee situation Employee who is a non-resident Employee situation Employee who is hired as a family member or a related person Employee situation Employee who is working outside Canada for a Canadian company or the Canadian government Employee situation Employee who is leaving Employee situation Employee who is on parental leave Employee situation Employee's life events: Start, stop or restart CPP deductions Includes: Employee turns 18 in the year Employee turns 70 in the year Employee gives you a completed Form CPT30 Employee is considered to be disabled under the CPP Employee dies in the year Employee situation Employer who provides a wage-loss replacement plan for short-term disability (reduced EI premium rate) Employer situation Employer who is a non-resident employer Employer situation Document navigation Next: How to calculate Page details Date modified: 2025-06-03 ...

Determine residency status Request Competent authority services Get a certificate of residency Authorize a representatives for non-resident tax accounts Topics Leaving Canada (emigrants) Severing ties with Canada, becoming a non-resident, tax obligations, and tax on Canadian-source income Newcomers to Canada and the CRA Tax obligations and filing requirements for the first year you are considered a resident of Canada for tax purposes Non-residents of Canada Do you have income from sources in Canada? ...