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Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Province or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2 and non-taxable when this sum is less than $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Province or territorial classification Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Province or territorial classification Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...

Initiatives such as requiring front-end burden impact analyses for all major investment projects, assessing burden impact during the internal audit and program evaluation functions, incorporating a burden reduction commitment into appropriate executive performance agreements, educating and increasing awareness of burden reduction among all employees, and engaging the public with mechanisms to make suggestions related to burden reduction are currently being considered. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

The management company will be considered and treated for GST/HST purposes as an agent based on fact and the principles of law. ...

However, you can claim any ITCs to which you are entitled for the following: purchases of real property and improvements to real property purchases of capital assets (other than real property), such as computers and vehicles, and purchases of eligible capital property if the fair market value of the property at the time of purchase is at least $10,000 purchases of improvements to capital assets (other than real property) such as computers and vehicles and to eligible capital property purchases on which the GST/HST became payable before your special quick method election took effect, if the time limit to claim the amounts has not expired goods sold by an auctioneer or agent on your behalf where the auctioneer or the agent has to account for the tax goods you are considered to have: acquired for use exclusively in your commercial activities because an unregistered non-resident, who paid tax on an importation or deemed supply of the goods, transferred them to you in order for you to make a taxable supply of a commercial service to the non-resident in respect of the goods; and supplied, in the course of your commercial activities, as an agent on behalf of the non-resident. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

⬤Line 22300 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2019, you have to pay PPIP premiums if one of the following conditions applies: Your net self-employment income on lines 13500, 13700, 13900, 14100, and 14300 of your return is $2,000 or more. ...