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A non-accountable allowance paid to an employee is generally considered a taxable benefit for income tax purposes. ... A public service body that pays an allowance to an employee may be eligible for a public service bodies’ rebate in respect of the allowance paid where the following conditions are met: the public service body pays an allowance to an employee of the public service body; the allowance is paid to the employee for: supplies of property or services all or substantially all (90% or more) of which are taxable supplies (other than zero-rated supplies) acquired in Canada by the employee in relation to the public service body’s activities; or the use of a motor vehicle in Canada in relation to the public service body’s activities; an amount in respect of the allowance is deductible by the public service body for income tax purposes, or would be deductible if the public service body were a taxpayer under the ITA and the activity were a business; and in the case of certain travel and motor vehicle allowances, the public service body must ensure that: the allowance is reasonable for income tax purposes; and at the time the allowance was paid, the person considered it to be a reasonable allowance, and it was reasonable for the person to have considered it to be a reasonable allowance for income tax purposes. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 1 – General information On this page… Farming income How to report your farming income Business records Instalment payment Dates to remember Important information for AgriStability and AgriInvest Employment insurance premiums Goods and services tax/harmonized sales tax (GST/HST) Find out what a partnership is Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Generally, livestock are domestic animals bred, raised, or kept on a farm or ranch, normally in an agricultural setting, for commercial profit. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it may be considered farming income for income tax purposes: aquaculture trees and seedlings sold for use in reforestation wood sales peat moss wild game reserves cannabis (except for industrial hemp) For more information on how to report income earned from non-allowable commodities, see Income. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 1 – General information On this page… Farming income How to report your farming income Business records Instalment payment Dates to remember Important information for AgriStability and AgriInvest Employment insurance premiums Goods and services tax/harmonized sales tax (GST/HST) Find out what a partnership is Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Generally, livestock are domestic animals bred, raised, or kept on a farm or ranch, normally in an agricultural setting, for commercial profit. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it may be considered farming income for income tax purposes: aquaculture trees and seedlings sold for use in reforestation wood sales peat moss wild game reserves cannabis (except for industrial hemp) For more information on how to report income earned from non-allowable commodities, see Income. ...

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Such income would be considered “earned income” for registered retirement savings plan (RRSP) purposes. ... This income is also considered working income for the purposes of the Canada workers benefit (CWB). ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...

As set out in section 60.01, the amount cannot include any superannuation or pension benefits received by an individual from a foreign retirement arrangement that can reasonably be considered to be derived from contributions made by a person other than the taxpayer, or the taxpayer's spouse or former spouse. ... A series of payments is considered to be a series of at least three equal or similar amounts paid at certain specified intervals. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

For the purpose of (b) above, an employee is not considered to have ceased to use an aircraft or vehicle to perform the duties of employment if such cessation is only temporary, provided the nature of the employment has not changed in such a manner that the use of the aircraft or vehicle is no longer required in the performance of those duties. ... An allowance for travel expenses is not considered unreasonable merely because the employee's total expenses for business travel exceed the total travel allowances received in the year. 42. ... Although the reasonableness of an allowance is normally decided based on the facts of the particular case, the Department will, as a general rule, accept as reasonable an allowance based on 31 cents (or 35 cents in the Yukon or Northwest Territories) for the first 5,000 kilometres and 25 cents (or 29 cents in the Yukon or Northwest Territories) for the remaining kilometres, or such other amounts as may be prescribed, where such allowance is not materially different from that which would otherwise be considered reasonable. ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...

As set out in section 60.01, the amount cannot include any superannuation or pension benefits received by an individual from a foreign retirement arrangement that can reasonably be considered to be derived from contributions made by a person other than the taxpayer, or the taxpayer's spouse or former spouse. ... A series of payments is considered to be a series of at least three equal or similar amounts paid at certain specified intervals. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Fair market value (FMV) – generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market, between informed and prudent parties, who are dealing at arm's length and under no compulsion to buy or sell. ... If the prohibited investment ceases to be a prohibited investment while it is held by the RESP trust, the RESP trust is considered to have disposed of and immediately re-acquired the property at its FMV. ... Due dates When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on the next business day. ...