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Current CRA website
Validating your application
Your request for a second review must include the following: The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted) Any relevant new documents, new facts, or correspondence To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...
Current CRA website
Validating your application
Your request for a second review must include the following: The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted) Any relevant new documents, new facts, or correspondence To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...
Current CRA website
Validating your application
Your request for a second review must include the following: The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted) Any relevant new documents, new facts, or correspondence To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...
Current CRA website
Apply to become a member of the Independent Advisory Board on Eligibility for Journalism Tax Measures
Applications will continue to be accepted after this date and may be considered up until appointments are made to the positions. ...
Current CRA website
Open call for membership applications! Apply now to become a member of the Advisory Committee on the Charitable Sector
How we assess your application Selection criteria Applicants will be assessed based on the following specific selection criteria: Depth and breadth of expertise in the charitable and non-profit sector Knowledge of the CRA’s administrative regulation of charities Ability to effectively communicate concrete measures to modernize the administrative regulation of charities Depth and breadth of experience in participating in consultative forums Motivation to join the committee and commitment to its objective Bilingualism in both official languages is considered an asset. ...
Current CRA website
Interacting with us on social media
Such posts should be considered as those of private citizens. If you have questions about these terms of use, please contact our Social Media Team at PA-AP_social_mediat@cra-arc.gc.ca. ...
Current CRA website
Yearly renewal
Changes to these fields are considered significant enough to require a new application and a new EFILE number and password. ...
Current CRA website
Penalties and interest
When a due date falls on a Saturday, Sunday, or public holiday, your return is considered on time if we receive it or it is postmarked on or before the next business day. ...
Current CRA website
Registered education savings plan (RESP) Bulletin No.1R3
Here are some of the expenses that the CRA considers reasonable and unreasonable: Reasonable expenses Tuition Course materials, such as textbooks, tools and other items needed to complete a particular course or program Student fees Moving expenses to and from school Payment for housing while away at school, either on campus residency or off campus, including rent and utilities Computer/laptop and telephone Costs related to Internet and phone bills Basic personal needs while at school, including toiletries, clothing and food (if food is not already included in the student’s housing costs) Basic furniture and housing needs, such as bedding, towels, plates, cutlery Transportation: to move in and out from school and during official school breaks (such as holidays and reading week, where the student returns to their principal residence) local transportation costs while at school the purchase of a car, if it is in the beneficiary’s name and used to transport the student to and from school and school-related activities Unreasonable expenses Costs associated with family members and friends visiting a student, including when the student moves in and out Arts, culture and entertainment, such as museums, fine dining, movies, plays, sporting events, concerts, festivals, unless required to complete their program Physical fitness activities, gym membership, sports and recreation, unless required to complete their program Attending conferences, seminars and retreats, unless required to complete their program Personal care, such as hair, spa and wellness treatments Costs associated with dentist, doctor and other medical appointments Travel unrelated to school for personal reasons, such as vacations (excluding official school breaks where the student returns to their principal residence) when the student is not enrolled (excluding their move in and out) Down payments on any property Purchases that are not in the beneficiary’s name Notes Promoters have ultimate responsibility for issuing EAPs that they consider to be reasonable, and they have the authority to be more restrictive than what is listed in these guidelines Any item listed above as “reasonable expenses” can be considered unreasonable if costs are not in line with furthering a student’s education at a post-secondary school level A subscriber can withdraw their contributions from the RESP without having to repay the Canada Education Savings Grant portion if at least one of the RESP beneficiaries is eligible to receive an EAP. ...
Current CRA website
A brief history of the guidance on the eligibility of work
This document described essential tests (namely the criteria of scientific or technological advancement, scientific or technological uncertainty, and scientific and technical content) that had to be met before work could be considered scientific research and experimental development. ...