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Current CRA website

GST/HST Credit Statistics – 2012-2013 Benefit Year

The children must be under 18 on that date to be considered eligible. ...
Current CRA website

GST/HST Credit Statistics – 2014-2015 Benefit Year

The children must be under 18 on that date to be considered eligible. ...
Current CRA website

GST/HST Credit Statistics – 2015-2016 Benefit Year

The children must be under 18 on that date to be considered eligible. ...
Current CRA website

GST/HST Credit Statistics – 2018-2019 Benefit Year

The children must be under 18 on that date to be considered dependent. ...
Current CRA website

GST/HST Credit Statistics – 2019-2020 Benefit Year

The children must be under 18 on that date to be considered dependent. ...
Current CRA website

Major classification variables

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable Income classification Major source of income Age and sex Province or territorial Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...
Current CRA website

Major classification variables

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable Income classification Major source of income Age and sex Province or territorial Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...
Current CRA website

Atlantic investment tax credit

Property used mainly in Atlantic Canada and Atlantic Region for oil and gas, and mining activities is considered qualified property only if acquired by the taxpayer before March 29, 2012. ...
Current CRA website

Reporting income and loss – farmers and fishers

However, income earned as a crew member that receives a share of the catch (sharesperson) is considered self-employed income. ...
Current CRA website

Estate Donations by Former Graduated Rate Estates

Who can claim a Charitable Donation Tax Credit (CDTC) in respect of an estate donation that is not considered a GRE donation or former GRE donation? ...

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