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If you lived outside Canada on December 31, 2001, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

If you lived outside Canada on December 31, 2000, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

Under the new rules, PPDDAs are considered charitable activities and as such, charities must demonstrate how they relate to their charitable purpose and how they provide a benefit to the public. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ...

However, because the due date falls on a Saturday, the information return is considered on time if it is received or postmarked on or before May 3, 2021. ...

Member contributions towards an unfunded liability To speed up our review when plan members contribute towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required the contributions cannot reasonably be considered to be for the member’s own benefits the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions the main purpose for the arrangement is to make sure that the plan is adequately funded Conditional waiver In limited circumstances, we may grant your waiver request on a conditional basis if you have not sent us the relevant amendment. ...

You were present in Canada You were at least 15 years old You had a valid Social Insurance Number (SIN) You earned at least $5,000 in 2019, 2020, 2021, or in the 12 months before the date you applied from any of the following sources: employment income (total or gross pay) net self-employment income (after deducting expenses) maternity and parental benefits from EI or similar QPIP benefits What counted towards the $5,000 Counts as income: All employment or self-employment income, including: tips non-eligible dividends honoraria (nominal amounts paid to volunteers) royalties (payments to artists) Does not count as income: disability benefits student loans, bursaries or scholarships social assistance or family support payments Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income Old Age Security (OAS) payments amounts from these COVID-19 benefits: Canada Emergency Response Benefit (CERB) Canada Emergency Student Benefit (CESB) Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Worker Lockdown Benefit (CWLB) You were the only person in your household who applied for the benefit for the week What is considered a household for this benefit A group of people who lives together as a family unit at the same address You were not receiving paid leave from your employer for the same period You were not self-isolating or in quarantine due to international travel Exceptions This did not apply to you if you were isolating because: you travelled for medical treatment certified by a medical practitioner you accompanied a person who was not able to travel without help from an attendant to get medical treatment certified by a medical practitioner you were an essential worker who travelled for reasons normally exempt from quarantine (such as health care workers or truck drivers who needed to cross the border for work) but were required to quarantine upon return to Canada If you did not meet the above criteria, you were not eligible for the CRCB. ...

Once an SR&ED project has started, work in any year that is part of the attempt to achieve that advancement is considered part of the SR&ED project. ...

All of the following items are considered part of the owner's equity, EXCEPT: capital drawings net income dividends 2. ...

Example/Context An employee of the Human Resources Branch considered the various perspectives that had been provided by CRA employees in response to Blueprint 2020 initiatives. ...