Search - considered

By participating in this pilot the Agency and our international partners are able to identify those corporations that do not need to be considered for any compliance activities associated with tax evasion or aggressive tax avoidance. ...

The following are considered service animals for purposes of section 33: seeing-eye horses (miniature ponies); seeing-eye dogs; hearing-ear dogs; seizure alert or response dogs; special service skills dogs that can assist pulling a wheelchair, carrying or picking up items or providing balance for an individual with mobility difficulties; and other special skills service animals that offer assistance to young adults with autism or provide emotional support for individuals with mental health issues. ...

⬤Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2018, you have to pay PPIP premiums if one of the following conditions applies: Your net self-employment income on lines 135 to 143 of your return is $2,000 or more. ...

If you do not tick the box, you will be considered to be the student for LLP purposes. ...

Eligible educator You are considered an eligible educator if you were employed at any time during the 2021 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2021 for teaching supplies used in Manitoba that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ...

Changes to the RITS system will also be considered and examined. Given that the systems responsibility for RITS resides within the GST/HST Rulings Directorate, changes to this system can be made in a timely manner (i.e., within a week or two after changes are requested). ...

By participating in this pilot the Agency and our international partners are able to identify those corporations that do not need to be considered for any compliance activities associated with tax evasion or aggressive tax avoidance. ...

In addition to requests with large page volumes, the CRA processed many sensitive requests, such as those involving tax litigation and consultation with third parties, including provincial, federal and international bodies.Other requests were considered complex because of the nature and sensitivity of the subject matter being processed. ...

Other requests were considered complex because of the nature and sensitivity of the subject matter being processed. ...

Other requests were considered complex because of the nature and sensitivity of the subject matter. ...