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. ¶3.16 is added to clarify that the income tax treatment of a pension plan that is considered an SDA is determined under the SDA rules, not paragraph 56(1)(a). ¶3.17 is added to provide general information on the following amounts that are not included in income under any provision of the Act: returns of RPP contributions due to a reasonable error or to avoid revocation (made by S.C. 2013, c. 40, s. 25, applicable to contributions made after 2013); certain transfers from an RPP or PRPP; annuity acquisitions from an RPP; and pensions that are expressly exempt from tax. ¶3.18 (formerly ¶1 of IT–76R2) is expanded to provide additional general information on the withholding tax applicable to pension benefits paid to non-residents. ¶3.19 and 3.22 (formerly ¶2 of IT–76R2), which deal with the exception in the post-amble of paragraph 212(1)(h), are revised: to reflect the CRA’s views on the meaning of the phrase only occasionally employed in Canada, in light of the decision in Nanne v The Queen, [2000] 1 CTC 2776, 54 DTC 1653; and to provide an example. ¶3.21 (formerly ¶3 of IT–76R2) is revised to replace the two allocation formulas with a single formula that more accurately reflects the requirements of the post-amble of paragraph 212(1)(h). ¶3.23 is added to provide general information on the election in section 217. ¶3.24 is added to provide general information on reporting and withholding requirements for pension benefits. ¶3.26 to 3.31 are added to provide general information on SDAs, as well as to provide the CRA’s views on whether a pension plan constitutes an SDA. ¶3.32 and 3.33 are added to provide general information on RCAs. ¶3.34 and 3.36 are added to provide additional general information on EBPs. ¶3.37 to 3.39 (formerly included in ¶5 of IT–499R) are expanded to provide general information about death benefits. ¶3.40 to 3.42, 3.45, and 3.46 (formerly included in ¶9 of IT‑499R) are expanded to provide additional information about foreign pension plans and foreign retirement plans. ¶3.43 and 3.44 (formerly included in the Note to ¶3 of IT‑499R) are expanded to provide additional information about foreign retirement arrangements and to reflect the enactment of clause 56(1)(a)(i)(C.1) (made by S.C. 1994, c. 7, Sch. II, applicable to payments received after July 13, 1990). ¶3.47 is added to provide the CRA’s views on when a taxpayer may be considered to have constructively received an amount from a pension plan. ¶3.48 is added to provide general information about the attribution rules in subsections 56(2) and (4). ¶3.49 is added to provide general information about the rollover rules for transfers from an RPP, PRPP, or foreign pension plan to another RPP or PRPP or to an RRSP or RRIF. ...

At this time, we are not aware of any amendments to the prescribed compensation rules being considered. ... Based on our reading of the ESA, if an employer does contribute to an RPP during such a period, that period will qualify as a period of temporary layoff and not be considered a termination. ...

Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the Canada Revenue Agency (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. ...

The impact of COVID-19 benefits on your return If you received the Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB), or Canada Recovery Caregiving Benefit (CRCB) payments, these are considered taxable income, and you will have to enter the total of the amounts you received on your return. ... These benefit payments are not considered self-employment income. In addition, you may owe tax when filing your return. ...

Since April 30, 2023, falls on a Sunday, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 1, 2023. ... If you are connecting with clients through online platforms or applications such as Clickworker, Crowdsource, Fiverr, UberEats or Skip the Dishes to provide them with your services, you may be considered to be self-employed instead of an employee for tax purposes. ...

Since April 30, 2023, fell on a Sunday, your payment was considered paid on time if we received it, or it was processed at a Canadian financial institution, on or before May 1, 2023. ... If you are connecting with clients through online platforms or applications (apps) such as Clickworker, Crowdsource, Fiverr, UberEats or Skip the Dishes to provide them with your services, you are typically considered to be self-employed instead of an employee for tax purposes. ...

The 2021 tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022 falls on a Saturday, your tax return will be considered filed on time if: we receive it on or before May 2, 2022; or it's postmarked on or before May 2, 2022. ... If you owe taxes to the Canada Revenue Agency (CRA), your payment will also be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022 falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022 to file your tax return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022 falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

Since June 15, 2024 falls on a Saturday, you will be considered to have filed on time if we receive your return on or before June 17, 2024. ... If you use an online platform or app to earn income, you may be considered self-employed. ...

Basically, when the worker is a resident of the country where the activity is considered to be self-employment, the self-employment rule of the Agreement applies, as described in 6 above. ... Normally, this is expected to occur only when a person moves from the country in which the activity is considered to be self-employment and becomes a resident of the other country where it is regarded as employment. ...