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Your form is considered filed with us the same day that it is completed online. ...

Few GST/HST objections are considered low complexity. They may involve issues such as the CRA making GST/HST assessments when returns have not been filed. ...

You can’t use NETFILE to change personal information: To update your personal information, see: Update your CRA information: change your name Update your CRA information: change your address Other restrictions The following is a list of specific situations that prevent you from filing a tax return through the NETFILE service: Your tax return was discounted by a third party You are considered a deemed resident (that is, you don’t have to pay provincial or territorial tax) You are filing a tax return for an individual who died in 2024 or 2025 Your social insurance number (SIN) begins with a zero. ...

They are also the first members considered to succeed the Chairs when departures occur. ...

Review tax notices: UHTN1, Residential property UHTN15, Questions about residential property UHTN16, Prescribed residential property Owner You are an owner of residential property if you are: Identified as, or considered to be, an owner of the residential property in the land registration system where the residential property is located A life tenant under a life estate in the residential property A life lease holder of the residential property A lessee that has continuous possession of the land on which the residential property is situated under a long-term lease Review tax notice: UHTN1, Owner of residential property Partner of a partnership For UHT purposes, in all parts of Canada (other than Quebec), the CRA interprets the term partnership to mean the relationship that exists between persons carrying on a business in common with a view to profit. ...

Lifelong Learning Plan Participating in the Lifelong Learning Plan Lifelong Learning Plan Withdrawals Cancelling a Lifelong Learning Plan withdrawal Repayments to your Registered Retirement Savings Plan under the Lifelong Learning Plan Cancelling a Lifelong Learning Plan withdrawal Annuitant Common-law partner Designated education institutions Fair market value (FMV) LLP balance LLP student LLP withdrawal Participation period Pooled registered pension plan (PRPP) Qualifying student Repayment period RRSP deduction limit Specified pension plan (SPP) Spouse On this page Cancelling a Lifelong Learning Plan (LLP) withdrawal How to cancel your LLP withdrawal Due date for cancellation payment Cancelling a Lifelong Learning Plan (LLP) withdrawal You can cancel your LLP withdrawal only if one or more of the following situations apply: the LLP student was not enrolled in the qualifying educational program when you made the withdrawal but had received written notification that they were entitled to enrol before March of the following year and did not enrol in time the LLP student left the program before April of the year after the withdrawal, and 75% or more of the student's tuition was refundable you became a non-resident of Canada before the end of the year in which you made an LLP withdrawal A cancellation payment is not considered an RRSP, PRPP, and SPP contribution and therefore, must not be entered as a contribution in “Part A – Contributions” of Schedule 7, RRSP, PRPP and SPP Contributions and Transfers, and HBP and LLP Activities, as you cannot claim a deduction for this amount on your income tax and benefit return. ...

The person: has been living with you in a conjugal relationship and this current relationship has lasted at least 12 continuous months In this definition, “12 continuous months” includes any period you were separated for less than 90 days because of a breakdown in the relationship. is the parent of your child by birth or adoption has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support Designated education institutions Designated educational institutions include: Canadian universities, colleges, and other educational institutions Canadian educational institutions certified by Employment and Social Development Canada (ESDC) providing courses that develop or improve skills in an occupation, other than courses designed for university credit Universities outside Canada where the student is enrolled in a course that lasts at least three consecutive weeks and leads to a degree at the bachelor level or higher Universities, colleges, or other educational institutions in the United States that give courses at the post-secondary school level if the student is living in Canada (near the border) throughout the year and commutes to that institution Fair market value (FMV) Is generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm’s length and under no compulsion to buy or sell. ...

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

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

Forms and publications Form T777, Statement of Employment Expenses Footnote 1 A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community with a population of at least 40,000. ...