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When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ...

For option 2 or 3, when a previous tax year is less than 183 days, the adjusted base is whichever of the following amounts is greater: The adjusted base for that tax year The adjusted base for the next previous tax year of more than 182 days [Regulation 5301(3)] Tax year longer than 365 days (fluctuating filing period ending) No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year, provided that the resulting period does not exceed 53 weeks. ...

Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ...

Let the CRA know If you've been living with your partner for over a year, you're now considered to be in a common-law relationship. ...

In this case, goods are considered to be delivered in a province if the supplier: mails or sends the goods by courier to an address in the province; ships the goods to a destination in the province that is specified in the contract for their carriage; or transfers possession of the goods to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the goods to a destination in the province that is specified in the contract for their carriage. ...

If you need to use any of the following special characters, please use a semi-colon after the characters as shown in the chart below: Understand how characters affect the xml file Special characters Use < &lt; " &quot; > &gt; ' &apos; & &amp; Although the special characters in the table are entered as 4 characters or more, they are considered to be only 1 character when entered in the content area of an XML tag. ...

Note Band funding of a non-profit organization is considered the same as government funding when determining if the organization is a qualifying non-profit organization. ...

How to calculate ITCs for allowances To calculate the amount of GST or HST that you are considered to have paid on a reasonable allowance. ...

You cannot use the simplified process if: you expect that your total earnings will be more than CAN$15,000; you are incorporated (not self-employed); you are a personal services or traveling corporation through which your services are provided as an artist or athlete; or you are considered an employee for the work you will do in Canada. ...

The difference between what you paid and what the seller paid is considered to be deducted as capital cost allowance (CCA). ...