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The benefits will only be considered a qualified SR&ED expenditure in calculating the SR&ED ITC. ...

Changes to these fields are considered significant enough to require a new application and a new EFILE number and password. ...

This is because this amount is not pro rated in the year an individual becomes a non-resident, and he was considered a Canadian resident for part of 2021. ...

You are considered to be a full-time student if you regularly attend a college, university, or other educational institution in a program at a post-secondary school level (whether in Canada or not); and during a particular semester, you are taking at least 60% of the usual course load for the program in which you are enrolled. ...

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, the return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Subject matter expert: In this situation, the personal use of the vehicle is considered a taxable benefit for the employee. ...

If the employee received the payment on the same basis as other employees, the payment is likely to be considered to have been received in his or her capacity as an individual, assuming all the other conditions listed above are met. ...

It is the jurisdiction in which the central management and control is factually exercised that will be considered in determining the residence of the trust. ...

This is considered personal use of the employer-provided vehicle, whether it is owned or leased by the employer, and is a taxable benefit to the employee. ...

This includes any public policy dialogue and development activities that you may have since they are also considered charitable activities. ...