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Depending on your situation, this may be considered retroactive tax planning and is inaccurately changing the reporting of the income. ...

Calculating eligible employees When calculating the total number of eligible employees, it is important to note that an employee is considered eligible if they are employed for any length of time from March 18 to June 19, 2020. ...

To keep the process simpler for you, we considered this condition to be met when you entered your CEWS amount at line 300 in your CRHP application. ...

Charities, as defined in subsection 123(1), are not included within the definition of a specified person, however municipalities, hospital authorities, school authorities, public colleges and universities may be considered to be specified persons. ...

New Procedure Where a file resolution (audit agreement) is being considered that meets one of the criteria above, the team leader or file manager will refer the file to AFRCCRDVG@cra-arc.gc.ca. ...

Tobacco licensees may submit requests for specified brands and accompanying documentation electronically using "Submit documents" in My Business Account or by mail to: Excise and Specialty Tax Directorate Excise Duty – Tobacco Unit Place de Ville Tower A 5th floor 320 Queen St Ottawa ON K1A 0L5 Notification by the CRA A brand will be considered specified for the purposes of subsections 38(3), 38(4), 58(1), or 58(2) only after the CRA has sent a letter to the tobacco licensee that requested the brand to indicate the effective date and the noted subsections for which the brand name is specified by the Minister. ...

The following may be considered when determining operating expenses: Prepaid expenses Accounting and legal fees Advertising expenses Business tax, fees, licenses and dues Insurance expenses Interest and bank charges Maintenance and repairs Meals and entertainment Office expenses Salaries, including employer's contributions Business start-up costs Motor vehicle expenses Prepaid expenses A prepaid expense is an expense you pay ahead of time. ...

A vaping product is considered packaged when it is placed in the smallest package, including any outer wrapper, package, box or other container, in which it is sold to the consumer. ...

Stamps are considered as received when they are delivered to the vaping prescribed person’s chosen delivery location (for dry stamps) or when they are delivered to the adhesive supplier. ...

The goodwill is considered to be an eligible capital expenditure and is treated like assets eligible for CCA. ...