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Current CRA website

Taxology - Episode 2: TFSA vs. RRSP, what’s the difference?

While when we do this type of, let's say, behavior, it will be considered as a new contribution. ... You have to be considered to be a first-time home buyer. But if you qualify, you can withdraw money from your RRSP under the Home Buyers’ Plan and then basically pay yourself back over time. ...
Current CRA website

Service Standards 2020-2021

Some change requests are considered complex and will take longer to process. ...
Current CRA website

Service Standards 2022–2023

Some change requests are considered complex and will take longer to process. ...
Current CRA website

Official Language Minority Communities – Consultation Report

Socio-economic class With few exceptions, in a majority of provinces and territories there are several groups of Francophones considered to be generally economically disadvantaged. ... In general, the CRA's web pages on canada.ca are considered difficult to navigate, even for those with a higher level of education and are comfortable with technology. ...
Current CRA website

FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act

Special rules Fuel brought into a listed province on behalf of a registered distributor Under section 10, when another person transports fuel into a listed province on behalf of a registered distributor, the registered distributor, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ... Marketable natural gas delivered by means of a distribution system Under section 14, when MNG is delivered to a person by means of a distribution system, the person that is considered to deliver the MNG is the registered distributor that measures, on a regular basis and for the purpose of billing the person or providing the person’s billing information to a third party, the person’s consumption or usage of MNG that is delivered by means of the distribution system. ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 6 – Capital gains

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...
Current CRA website

Capital gains

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...
Current CRA website

Taxpayer Bill of Rights

If you feel your concerns have still not been fully considered after this first contact, you can send a complaint to the CRA Service Feedback Program. ...
Current CRA website

Water Haulers

Supplying unbottled water is considered to be a standard municipal service. ... If the permit is acquired in the name of the water hauler's customer instead of the water hauler, the water hauler is considered to be making a taxable supply of a delivery or transportation service to the customer. ...
Current CRA website

Appendix D: Report on 2007-2008 Activities

Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...

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