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Renting out a room in your home is considered income. You have to report it on your tax return. ...

If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2003. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2005. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2004. ...

The auditor will examine books and records, documents, and information (collectively referred to as records) such as: information available to the CRA (such as tax returns previously filed, credit bureau searches, or property database information) your business records (such as ledgers, journals, invoices, receipts, contracts, and bank statements) your personal records (such as bank statements, mortgage documents, and credit card statements) the personal or business records of other individuals or entities not being audited (for example, a spouse, family members, corporations, partnerships, or a trust [settlor, beneficiary, and trustee]) adjustments made by your bookkeeper or accountant to arrive at income for tax purposes Note Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

You have to file a return even if you have: no business transactions no duty to remit When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered to be filed on time if we receive it on the next business day. ...

We recognize the importance of client input and are taking steps to ensure that taxpayer and benefit recipient perspectives, are considered as service standards evolve. ...

Sales tax is considered to be regressive because as your income rises, the percentage of your income used to pay sales tax decreases. ...

This tax was considered an emergency tax and was stopped once the war was over. ...