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Since that date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

If you are the builder of a residential rental property, or if you make an addition to a multiple-unit residential rental property, you are generally considered to have made a self-supply and to have paid and collected tax on the fair market value of the rental property or addition at the time that you lease or occupy the first unit of the property as a place of residence. ...

With the change to online mail, your business correspondence will be considered as received on the date that it is posted to your My Business Account. ...

Re-appropriation of T2 statute-barred credits T2 Re-appropriation additional information When you file your T2 income tax return more than three years past the tax year-end, any overpayment is considered to be statute-barred for refund purposes under subsection 164(1) of the Income Tax Act. ...

If this happens, you will be considered to have made a charitable donation in that year and can claim the charitable donation tax credit. ...

You are not considered to have made " reasonable efforts " to determine and use arm's length transfer prices unless you compile certain information, known as contemporaneous documentation. ...

Note Records kept outside of Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...

Wine is not considered to be produced by an individual if it has been produced or packaged by a person acting on their behalf. ...

It must include the following: The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted) Any relevant new documents, new facts, or correspondence To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...

With the transition to online mail, your correspondence is considered received on the date it is posted to My Business Account. ...