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

The legal name of the business may need to change depending on how it was registered: If the business uses a provincially registered operating name, it may not need to change If it was registered using the legal names of each partner, it may need to change In some cases, if the partners change, the business is considered a new legal entity and requires a new business number as well as new CRA program accounts. ...

Note Goodwill was previously considered to be an eligible capital expenditure. ...

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. ...

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

Input tax credits are considered government assistance. Include the amount you claimed on line 108 of your GST/HST return only if you cannot apply the rebate, grant or assistance you received to reduce a particular expense or an asset's capital cost. ...

The difference between what you paid and what the seller paid is considered to be deducted as capital cost allowance (CCA). ...

Generally, software is considered depreciable if it is of an enduring nature, which generally means that its useful life is anticipated to be beyond one year. ...

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. ...

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