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Classification variables The following variables are used in one or more of the tables in this publication: On-time or late returns Refund, balance owing or nil returns Late-filing penalty Province or territory Forward sortation area Employment status Age Gender Marital status Income range On-time or late returns A tax return is considered on time when it is filed before the deadline for the 2020 tax year. ... Exception to the due date of a return – When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the Canada Revenue Agency, a return is considered on time if the agency receives it or if it is postmarked on or before the next business day. ...

Classification variables The following variables are used in one or more of the tables in this publication: On-time or late returns Refund, balance owing or nil returns Late-filing penalty Province or territory Forward sortation area Employment status Age Gender Marital status Income range On-time or late returns A tax return is considered on time when it is filed before the deadline for the 2021 tax year. ... Exception to the due date of a return- When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the Canada Revenue Agency, a return is considered on time if the agency receives it or if it is postmarked on or before the next business day. ...

Classification variables The following variables are used in one or more of the tables in this publication: On-time or late returns Refund, balance owing or nil returns Late-filing penalty Province or territory Filing method Forward sortation area Employment status Age Gender Marital status Income range On-time or late returns A tax return is considered on time when it is filed on or before the deadline for the 2022 tax year. ... Exception to the due date of a return- When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the Canada Revenue Agency, a return is considered on time if the agency receives it or if it is postmarked on or before the next business day. ...

Only the most current information is considered valid for data purposes. ...

Only the most current information is considered valid for data purposes. ...

Only the most current information is considered valid for data purposes. ...

Statement Promoting volunteerism in the community-at-large can be considered a charitable purpose. ... Further, the simple recruitment and/or involvement of volunteers in the implementation of an organization's own charitable programs, although generally an acceptable activity, is not considered promoting volunteerism. c. ...

Factors to be considered would include whether the loan bears interest, the repayment terms, whether security is provided to the creditor, etc. ... The amount is considered to be income or capital to the taxpayer in the same way it would have been if the taxpayer had received the amount directly. ...

The amount that a trust can designate in respect of a particular beneficiary is limited to the portion of the trust's income for the year from a source in a country other than Canada that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the income that was included in the beneficiary's income by virtue of subsection 104(13) or (14) (see the current versions of IT-342, Trusts-- Income Payable to Beneficiaries, and IT-394, Preferred Beneficiary Election); and is not designated by the trust in respect of any other beneficiary. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Further, courses whose successful completion is based solely on the individual’s attendance, class participation or a combination of both are not considered to attest to the individual’s competence to perform a trade or vocation and do not qualify for zero-rating under section 18 of Part V of Schedule VI. ... While stand-alone industry safety courses may be beneficial, and in some cases a job requirement, on their own they would not be considered to lead to an occupation. ...