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Pursuant to section 143, the CRA may impose any conditions or restrictions that are considered necessary in respect of the making, importation, packaging, use or sale of an approved formulation or in respect of any other dealing with an approved formulation. 9. ...

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. ...

ITC eligibility on allowances Generally, you are considered to have paid the GST/HST on a reasonable allowance you pay to your employees or partners (or volunteers if you are a charity or a public institution) if all of the following conditions are met: The allowance is used to pay GST/HST-taxable (other than zero-rated) expenses and at least 90% of the expenses are incurred in Canada, or the allowance is for the use of a motor vehicle in Canada. ...

For an election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

In order to be considered adequate, books and records need to allow the CRA to verify: the charity’s revenue, including all charitable donations received; that the resources are spent on charitable programs; and that the activities themselves continue to be charitable We recommend that you keep all supporting documentation that relates to your revenue and expenses, and charitable activities. ...

Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether an individual's employment is pensionable under the Canada Pension Plan or insurable under the Employment Insurance Act the amount of pensionable or insurable earnings whether Canada Pension Plan contributions and employment insurance premiums are payable how many hours an insured person has in insurable employment how long an employment lasts, including the dates the employment began and ended the amount of Canada Pension Plan contributions or employment insurance premiums payable who is the employer whether employers are considered to be associated for the purposes of the Employment Insurance Act, and the refund amount What’s New The 10% temporary wage subsidy for employers (TWS) is a 3-month measure administered by the Employer Accounts program. ...

When conducting an Administrative Review, the Assistant Director will determine whether: The claimant was given due process, and The SR&ED technical and financial reviews were consistent with the current SR&ED legislation, policies and procedures To determine if due process was given, the Assistant Director will decide whether: the claimant was given reasonable opportunity and time to explain the work and/or expenditures claimed; the RTA and/or FR asked for clarification of the issues, and whether the request was clear; the claimant was given reasonable opportunity and time to provide additional information; the RTA and/or FR considered all the information that was submitted by the claimant; the RTA and/or FR clearly explained, in a meeting or telephone call to the claimant why the work and/or expenditures claimed were not eligible; the claimant was given a report which included the eligibility decision of the claimed work and an explanation as to why the work was not eligible; the claimant was given explanations as to why the expenditures were not eligible in the proposal package; and the claimant was given reasonable opportunity and time to respond to the report. ...

A child is considered to be cared for by an agency (federal or provincial department, agency or institution approved by a province, territory or Indigenous governing body to have custody or care of the children) if, at the end of the month, the child is dependent on it for his or her care, maintenance, education, training, and advancement to a greater extent than any other agency or individual. ...

Benefit provided to your employee's family members – T4A slip: Option 1 Even if the benefit is not taxable as employment income, you must report the following amounts on the T4A slip in the name of your employee's family member: Code 105 – Scholarships, fellowships, bursaries, and artists' project grants References Legislation ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of benefits ITA: 6(1)(b) Personal or living expenses (allowances) ITA: 6(1)(a)(vi) Exceptions: not to be included in income from office or employment ITA: 6(1)(b)(ix) Allowance not in excess of reasonable amounts for tuition fees (child living away from the employee's domestic establishment – official language) ITA: 6(3) Payments made by the employer to the employee ITA: 56(1)(n) Scholarships, research grants and other education assistance ITA: 56(1)(n)(i) Scholarships, research grants and other education assistance ITA: 56(1)(o) Research grants ITA: 56(1)(p) Refund of scholarships, bursaries and research grants ITA: 56(1)(q) Education savings plan payments ITA: 56(3) Exemption for scholarships, fellowships, bursaries and prizes ITA: 60(q) Refund of income payments ITA: 62 Moving expenses ITR: 200(2) Remuneration and benefits CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment- amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Document navigation Next: Determine the tax treatment of payments other than regular employment income What is a scholarship or a bursary Cash Near-cash Non-cash Protective clothing, safety and special clothing Under the CRA's administrative policy, the benefit provided to your employee relates to protective clothing (including safety footwear and safety glasses) if the following apply: Distinctive uniform Under the CRA's administrative policy, the benefit provided to your employee relates to a distinctive uniform where: What is a benefit What is an allowance What is a reimbursement Page details Date modified: 2025-08-06 ...

Under the Regulation 105 BTS Waiver Guidelines, it could be determined that: the applicant's stay in Canada is less than 180 days under the current contract; and the services are not considered repetitive. ...