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If the promoter repays any excess fee within 120 days after providing notice to the CRA about accepting it, the repayment will be considered in determining the penalty to be imposed on the promoter. ... Contrary to other professionals who assist their clients/patients in completing various forms for making a DTC request, medical practitioners, who only assist in the completion of Part B of the Form T2201, Disability Tax Credit Certificate are not considered to be promoters for the purpose of the Act. ...

For excise duty purposes, beer or malt liquor that has a final packaged alcohol strength over 11.9% is considered spirits. Producers or importers of high alcohol beer or malt liquor are considered to be producing or importing spirits and may require a spirits licence. ...

Public holidays and weekends can affect due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it, or if it is postmarked, on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date. ...

For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Aysha is not considered to be a first-time home buyer because she co–owned a home that was her principal place of residence during the period of time between January 1, 2020 and May 9, 2024. ... Carlos is not considered to be a first-time home buyer because his current principal place of residence is owned by his common-law partner. ...

On this page Residency status Your tax obligations Filing your income tax return Entitlements to benefits Residency status Non-residents You are a non-resident for income tax purposes if you: normally, customarily, or routinely live in another country and are not considered a resident of Canada do not have significant residential ties in Canada and any of the following applies: You live outside Canada throughout the tax year You stay in Canada for less than 183 days in the tax year Notes If you lived outside Canada during the tax year and you are a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Global Affairs Canada assistance program, see Government employees outside Canada for the rules that apply to you. ... If you sojourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, see Deemed residents of Canada for the rules that apply to you. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

This amendment seeks to ensure that bona fide loans with reasonable repayment terms from public authorities in Canada will generally not be considered government assistance. ... Published on: June 25, 2020 The Canada Emergency Wage Subsidy and the 10% Temporary Wage Subsidy for Employers The Canada Emergency Wage Subsidy and the 10% Temporary Wage Subsidy for Employers are considered government assistance. ...

Generally, a business address is considered to be an address at which a business is located. ... A PO Box, that is a locked compartment within a Post Office, is not considered to be a business address. ... Generally, tangible personal property is considered to be delivered where its possession is transferred. ...