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The CRA has put in place internal controls to safeguard taxpayer information, which is considered to be protected information. ...

Taxable benefit to an employee Information on what your obligations are if you are considered to have collected the GST/HST on a taxable benefit. ...

One of the challenges I face is taking content that can be considered a little dry and translating it for social media in a way people can find interesting. ...

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

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

In this case, those supplies are instead considered to be made by the platform operator who is required to charge and collect the GST/HST on those supplies. ...

Amounts paid from an RRSP or RRIF upon the death of an annuitant You can contribute to your RRIF any amounts that do not exceed the eligible part of the designated amount you receive or are considered to have received from a deceased annuitant's or member's RRSP, PRPP or SPP in the following situations: the annuitant or member under an RRSP, a PRPP or SPP dies and, at the time of death, you were the deceased annuitant's or member's spouse or common-law partner you were a financially dependent child or grandchild of the deceased annuitant or member who depended on the annuitant or member because of an impairment in physical or mental functions. ...

A room in a hotel, dormitory, boarding house, or bunkhouse is not ordinarily considered to be a SCDE. ...

On this page Reportable transactions When you must disclose a reportable transaction Notifiable transactions Notifiable transactions designated by the Minister When you must disclose a notifiable transaction Reportable uncertain tax treatment How to disclose and by when Reportable transactions and notifiable transactions To make a disclosure Deadline Reportable uncertain tax treatments To make a disclosure Deadline Penalties for non-disclosure or late filing Reportable and notifiable transaction penalties Penalties for reportable uncertain tax treatments Reassessment periods Related Information Reportable transactions For a transaction to be reportable, it must be an “avoidance transaction” Definition: Avoidance transaction “Avoidance transaction” means a transaction if it may reasonably be considered that one of the main purposes of the transaction, or of a series of transactions of which the transaction is a part, is to obtain a tax benefit. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...