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Additional charges, such as flight cancellation insurance, meals, and baggage surcharges are not considered part of the lowest return airfare. ...

Your manager will communicate with you if your role is considered a critical service. ...

Your manager will communicate with you if your role is considered a critical service. ...

Net income includes Net income includes all amounts that are normally considered part of net income for income tax purposes. ...

Filter by payment options (such as different ways to pay or other situations) Default All Ways to pay Direct withdrawal from your Canadian bank account Debit card (Visa Debit, or Debit Mastercard) Credit card Cheque Money transfer platform (PayPal, Interac e-Transfer) Wire transfer Cash Other situations Considered paid same or next business day Paying from outside of Canada Multiple or future-dated payments Payment options: out of Online banking Some banks and credit unions in Canada allow you to add the CRA as a payee to make a single or multiple scheduled payments. ...

Additional requirements for each subsidy You must also meet the specific eligibility criteria for the subsidy you apply for. answer a few questions to find out which subsidies you are eligible for Or, for past and present claim periods, read the additional requirements to be eligible for each subsidy: Tourism and Hospitality Recovery Program (THRP) eligibility There are two ways eligible organizations can qualify for the THRP: Tourism and hospitality sector: Option 1 of 2 The first way to qualify for the THRP is by meeting the following three conditions: More than 50% of your total eligible revenue for the prior reference periods for claim periods 1 to 13 (but excluding one of either claim period 10 or 11) comes from one or more of the tourism, hospitality, arts, entertainment, or recreation activities this program supports You have a 12-month average revenue drop from March 2020 to February 2021 of at least 40% You have a claim period revenue drop of at least 40% Find out if your activities are considered part of tourism, hospitality, arts, entertainment, or recreation Updated: May 17, 2022 Organizations affected by a qualifying public health restriction: Option 2 of 2 The second way to qualify for the THRP was introduced as the Local Lockdown Program. ...

PRC Validity For the CVITP, a PRC is considered valid if it was issued within the past three years. ...

Since that date falls on a Saturday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 17, 2024. ...

GST/HST Policy Statements On this page P-001- P-049 P-050- P-099 P-100- P-149 P-150- P-199 P-201- P-249 P-250- P-299 P-001- P-049 P-006 Tax Credits in Relation to Supply of Fuel to Carriers P-008 Modifying the Length of Fiscal Months in a Quarter P-012R Liability for Net Tax on Transfer of Business Assets (Revised January 04, 1999) P-015 Treatment of Bare Trusts Under the Excise Tax Act P-018R Limitation on ITC Eligibility where Person becomes a Registrant P-019R Eligibility for ITC on start-up costs- Eligible capital property P-021 Application of Subsection 149(3) P-024R Temporary Importation of Conveyances P-029R Bad Debts Deduction When Accounts Receivable are Bought or Taken Back (Revised January 04, 1999) P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 P-050- P-099 P-051R2 Carrying on business in Canada P-052 Amounts Eligible for Section 254 GST Housing Rebate for Homes Purchased from a Builder P-053 Application of all or Substantially all to Residential Complexes P-060 Definition of Cost of Capital Property P-062 Distinction Between Lease, License and Similar Arrangements P-067R A Conveyance or Cargo Container P-068 Definition of time periods created by election/revocation of election to change fiscal years P-069 Land Allowance for Residential Complexes P-070R The GST/HST Status of Support Mechanisms and Related Items for Mobile Homes Travel Trailers Motor Homes and Similar Vehicles or Trailers When Provided Otherwise Than by Way of Sale P-074 Taxable Status of Storage Charges P-077R2 Single and Multiple Supplies P-083 New Home Purchase Agreements in Alberta P-084R Forgiven Debts Considered Bad Debts P-085 Amounts Eligible for Section 256 GST New Housing Rebate P-090 Remote Work Site P-098R Golf Club Securities P-099 The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit' P-100- P-149 P-100R Late Filing of Election for Simplified Accounting P-102 Seizures and Repossessions P-104 Supply of Land for Recreational Units such as Mini homes, Park Model Trailers, and Travel Trailers P-105R Tax Status of a Natural Resource Lease Payment P-106 Administrative definition of a 'participant' in a joint venture P-108 Raising of Capital P-110R Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products P-111R The Meaning of Sale with Respect to Real Property (Revised) P-112R Assessment of Tax Payable where a Purchaser is Insolvent P-113R Whether an individual can claim an employee and partner GST/HST rebate for automobile expenses where the individual has received an allowance P-115 Section 134- Security Substitution P-116 Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable P-118R Assessments on a Tax-Extra or Tax-Included Basis P-120 Section 134- Transfer of Property on Satisfaction of Debt P-122 Section 134- Assignment of a Security Interest P-125 Input Tax Credit Entitlement for Tax on Imported Goods P-128R2 The Tax Treatment of a Supply of an Undivided Working Interest in the Assets of a Mine or an Oil or Gas Well (Revised) P-129 Pawnbrokers P-131R Revised GST/HST Policy P-131- Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances P-132 100% Rebate for Exports by a Charity or a Public Institution P-134R Requirement for Returns by Non-Resident Performers Staging Events in Canada P-136R Administrative Services Only with Stop-Loss P-138R The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits P-139R Tax Liability and Input Tax Credit Entitlement of Non-Electing Joint Venture Participant P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return P-150- P-199 P-150 Tax Treatment of Imported Computer Software P-151 Interpretation of Commercial Service P-152R Meaning of 'Canada' For Purposes of Division II Tax P-154 GST Implications Relating to the Movement of a Building that Previously Formed Part of a Residential Complex P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) P-159R-1 Meaning of the Phrase Reasonably Regarded as Incidental P-160R Meaning of the Phrase-Where a Particular Property or Service is Supplied Together with any Other Property or Service- P-162 Offsets of Amounts Payable When a Bankruptcy Has Occurred P-164 Rent To Own Agreements P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) P-167R Meaning of the First Part of the Definition of Business P-168R The Entitlement of Municipalities to Claim Input Tax Credits in Respect of the GST/HST Incurred for Infrastructure Development Relating to Sales of Serviced Lots P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that Situated in Canada at Time the Service is Performed, for Purposes P-171R Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election P-172R Supplies to Joint Venture Participants of Space in a Building Owned by the Participants as Tenants-in-Common with Undivided Interests (Revised March 11, 1998) P-173 Meaning of the Phrase ''Establishing a Business Venture in Canada'' P-174 Emphyteutic Leases P-175 Costs that Fall within the Scope of Subsection 183(2) P-176R Application of Profit Test to Carrying on a Business (Revised Sept 30, 1998) P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA) P-178 Adverse Possession of Real Property (Squatter's Rights) in Alberta P-182R Agency P-184 Credit Card Expenses and the Registrant's Use of Factors for Claiming Input Tax Credits P-185R Imported Prescribed Publications and Subscription Agents P-187 Prescribed Form for Joint Venture Elections P-189 Meaning of the term “Custodial Service” P-195R Rebate for Artistic Works Produced for Export (Revised August 10, 1999) P-198 Unpaid Municipal Taxes and Redemption by the Previous Owner P-199R Basic Garbage Collection Services P-201- P-249 P-202 Gift Certificates P-205R Meaning of the Second Part of the Definition of Business and Whether it Applies to Activities Regardless of Whether There is an Expectation of Profit P-206 Litigation Services Supplied to Non-Resident Individuals P-207 The GST Status of the Supply of a Laser Eye Surgery Service P-208R Meaning of Permanent Establishment in Subsection 123(1) of the Excise Tax Act (the Act) P-209R Lawyers' disbursements P-215 Determination of whether an entity is a Non-Profit Organization for purpose of the Excise Tax Act (ETA) P-216 Registration of a Partner. ...

However, where music or religious history are taught as separate subjects and such subjects are in addition to history and music subjects that are ordinarily included in the curricula of the public school systems, the teaching of such religious history and religious music will be considered to be religious training for the purposes of the Circular, as will the teaching of Hebrew by a Jewish school. ...