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Determine if you qualify for the rural supplement Using the 2016 Census provincial tables below: Find the CMA closest to your primary residence Use the corresponding list of municipalities and map to find your primary residence You can zoom in to the map to view street address details Based on where you live you either: Do qualify for the supplement, if your primary residence is located outside all listed municipalities or outside the shaded area of a map, you are considered to be residing outside a CMA and you do qualify for the supplement. ... Do not qualify for the supplement, if your primary residence is located within a listed municipality or within the shaded area, you are considered to live within a CMA. ...

For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time. ... The costs of showers are also considered to be deductible as part of lodging expenses for transportation employees who may have slept in the cab of their trucks rather than at hotels. ...

Katie can claim $11 for each day that she lived in Yellowknife (292 days) and an additional residency amount of $11 per day because she maintained and lived in a house (considered a dwelling) during the 9.5 months and she is the only person in her household claiming the basic residency amount. ... Katie can claim $5.50 for each day that she lived in Vanrena (292 days) and an additional residency amount of $5.50 per day as she maintained and lived in a house (which is considered a dwelling) during the 9.5 months and she is the only person in her household claiming the basic residency amount. ...

Since this deadline falls on a Sunday, your return will be considered filed on time if the CRA receives it, or it is postmarked, on or before May 1, 2023. ... Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ...

Penalties after the expiration of the relief period Although the CRA is providing relief from the application of the late filing penalty in the instances described above, a return will be considered late the day following the end of the relief period and will incur a late filing penalty based on its original due date. For example, if the relief period ends on March 7, 2025, for a return due by February 28, 2025, and a return is filed on March 8, 2025, the return will be considered to be 8 days late. ...

Note A loss from the sale of depreciable property is not considered to be a capital loss. ... If you sell depreciable property in a year, you also have to subtract from the UCC one of the following amounts, whichever of the following amounts is less: the proceeds of disposition of the property, minus the related outlays and expenses the capital cost of the property If the UCC of a class has a negative balance at the end of the year, this amount is considered to be a recapture of CCA. ...

Qualified farm or fishing property (QFFP) includes the following: a share of the capital stock of a family-farm or fishing corporation that you or your spouse or common-law partner owns an interest in a family-farm or fishing partnership that you or your spouse or common-law partner owns real property, such as land, buildings, and fishing vessels property included in capital cost allowance Class 14.1, such as milk and egg quotas, or fishing licenses For more information on what is considered to be qualified farm or fishing property, see the following guides: T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide Qualified small business corporation shares A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met: at the time of sale, it was a share of the capital stock of a small business corporation (see below), and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation (see above) and more than 50% of the fair market value of the assets of the corporation were: used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation certain shares or debts of connected corporations a combination of these two types of assets throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member or person related to you Generally, when a corporation has issued shares after June 13, 1988, either to you, to a partnership of which you are a member, or to a person related to you, a special situation exists. ...

Note When calculating the capital gain or loss on the sale of capital property that was made in a foreign currency, you must convert: the proceeds of disposition to Canadian dollars using the exchange rate in effect at the time of the sale the ACB of the property to Canadian dollars using the exchange rate in effect at the time the property was acquired the outlays and expenses to Canadian dollars using the exchange rate in effect at the time they were incurred You have a capital gain when you sell, or are considered to have sold, a capital property for more than the total of its ACB and the outlays and expenses incurred to sell the property. ... When you sell, or are considered to have sold, a capital property for less than its ACB plus the outlays and expenses incurred to sell the property, you have a capital loss. ...

Other significant changes to the Voluntary Disclosures Program Payment of estimated taxes owing: Payment of the estimated taxes owing will be required as a condition to qualify for the program.When a taxpayer does not have the ability to make payment at the time of filing the VDP application, they may request to be considered for a payment arrangement. ... Large corporations: Generally, applications by corporations with gross revenue in excess of $250 million in at least two of their last five taxation years, and any related entities, will be considered under the Limited Program. ...

Generally speaking, when an audit is conducted, it is to determine a tax liability and taxpayers may be ordered to pay sums of money to the Receiver General for Canada to correct their tax affairs Audits are considered a civil matter, and they relate to possible tax avoidance In a criminal investigation, the CRA investigators gather evidence to determine whether there has been tax evasion, tax fraud and/or other serious violations of tax laws. ... In order for charges to be considered, the PPSC will evaluate whether the laying of a charge is in the public interest, and whether there is a high likelihood of a conviction. ...