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Impairments can exist in any of the following categories: Walking Mental functions Dressing Feeding Eliminating (bowel or bladder functions) Hearing Speaking Vision, and Life-sustaining therapy The cumulative effect of two or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... An individual is considered to depend on someone for support if they rely on them to regularly provide some or all of the basic necessities of life, such as food, shelter, and clothing. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022, to file your return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

If withdrawals are made in different years, the student indicated must remain the same or your withdrawal may be considered ineligible. ... However, even though his spouse is still in school, he will have to start repaying his previous $15,000 withdrawals in 2024 and any 2024 withdrawal would be considered as ineligible and taxable. ...

For GST/HST purposes, if a notice or other communication is made available in electronic format to a person informing them that a notice or other communication requiring attention is available in the person's secure electronic account, such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is considered under subsection 335(10.1) to be sent to, and received by, the person on the date that the electronic message is sent to the electronic address most recently provided by the person to the CRA. 10. A notice or other communication is considered to be made available if it is posted by the CRA in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not revoked that authorization before that date. 11. ...

The amount you can deduct in a given year for any expense depends if it is considered a current year expense or capital expense. ... The following may be considered when determining operating expenses: advertising allowance on eligible capital property bad debts business start-up costs business tax, fees, licenses and dues business-use-of-home expenses capital cost allowance delivery, freight and express fuel costs (except for motor vehicles) insurance interest and bank charges fees, penalties or bonuses paid for a loan fees deductible over five years fees deductible in the year incurred interest deductible on property no longer used for business purposes interest on loans made against insurance policies capitalizing interest interest related to workspace in your home legal, accounting and other professional fees maintenance and repairs management and administration fees meals and entertainment (allowable part only) long-haul truck drivers extra food and beverages consumed by self-employed motor vehicle expenses non-compliant short-term rentals office expenses other business expenses prepaid expenses property taxes rent salaries, wages and benefits (including employer's contributions) supplies telephone and utilities travel Advertising You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2025. ...

For more information, see How to calculate your net tax if you are a charity New registrants If you are a new registrant, and you were a small supplier immediately before you became a registrant, you are considered to have received a supply by way of sale of property that was held immediately before you became a registrant for consumption, use, or supply in the course of commercial activities. ... Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses (where a factor approach for reimbursements is used) paid to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period in which the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (city and/or province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Notice 199, Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2025. ...

If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Vehicle definition chart Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor Pick-up truck (other than above) Footnote 1 1 to 3 1% to 100% passenger Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor Pick-up truck with extended cab (other than above) Footnote 1 4 to 9 1% to 100% passenger Sport utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor Sport utility (other than above) 4 to 9 1% to 100% passenger Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor Van or minivan (other than above) 1 to 3 1% to 100% passenger Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor Van or minivan (other than above) 4 to 9 1% to 100% passenger Footnote 1 A vehicle in this category that is used more than 50% of the time to transport goods, equipment, or passengers while earning or producing income, at a remote work location, or at a special work site, that is at least 30 kilometres from the nearest community with a population of 40,000, is considered a motor vehicle. ...

Taxable travel benefits Taxable travel benefits include: travel assistance, such as airline tickets or a trip on a company-owned airplane a travel allowance or lump-sum payment you received from your employer for travel expenses you incurred Payments from your employer for travel that was not for employment purposes are generally considered taxable benefits. ... Additional charges, such as flight cancellation insurance, meals, and baggage surcharges are not considered part of the LRA. ...