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As a general rule, a private benefit is a charitable or non-charitable benefit provided to a person, entity or organization that is not a charitable beneficiary, or a benefit provided to a charitable beneficiary that exceeds what is considered to be charitable. ...

Representations made to elected representatives or public officials that meet certain criteria can be considered charitable activities, even if they contain an explicit recommendation to change a law, policy, or decision of any level of government. ...

A registered national arts service organization is considered a registered charity for operating purposes under the Income Tax Act. ...

In 1999, the Supreme Court of Canada's Vancouver Society decision outlined specific criteria for activities to be considered charitable under the advancement of education category. ...

The date your payment will be considered paid will depend on the method you use: My Payment (Visa Debit®, Debit Mastercard®, and Interac Online®) – the date your financial institution credits us with your payment online banking – the date your financial institution credits us with your payment pre-authorized debit – the negotiable date credit card (through third-party service provider) – the date your financial institution credits us with your payment at your financial institution or Canada Post – the date stamped on your INNS3 receipt Deceased person – If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid. ...

In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the deceased. ...

As the additional benefits are determined in the same way for each employee in the given age/service profile, the benefits are considered to be non-discriminatory. ...

When employment outside Canada is not considered pensionable under subsection 16(1) of the Canada Pension Plan Regulations and there is no social security agreement, the employer or worker still has the option of including the employment in pensionable employment. ...

Remission is an extraordinary measure that may be considered where the collection of tax would be unreasonable or unjust, or where remission would otherwise be in the public interest. ...

A corporation’s business is considered a specified investment business if the principal purpose of the business is to earn income such as interest, dividends, rents and royalties from property (other than a business carried on by a credit union or a business of leasing property that is not real or immovable property). ...