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Since that date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

Since that date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

The ITN is for people who are not eligible for a social insurance number (SIN) and are considered a non-resident for tax purposes. ...

You must file a return even if you have: No business transactions No duty to pay (remit) When a due date falls on a Saturday, a Sunday or a public holiday recognized by the CRA, your return is considered to be filed on time if we receive it on or before the next business day. ...

Third party errors or delays You are generally considered to be responsible for errors or delays made by your representative or third party. ...

A claim is considered to be complete when all of the above documents are filed with the CRA. ...

If you have to complete Schedule 5 You have to complete Schedule 5, Tax Calculation Supplementary – Corporations if one of the following applies: there is a permanent establishment of the corporation or its partnerships in more than one province or territory (complete Part 1), whether or not you are taxable (if taxable, also complete Part 2) the corporation is claiming provincial or territorial tax credits, or rebates (complete Part 2) the corporation has to pay taxes other than income tax (see Part 2 of Schedule 5) Note The Newfoundland and Labrador offshore area and the Nova Scotia offshore area are considered provinces. ...

. ¶1.22 is added to provide the CRA’s view on when an individual is considered to be authorized by the laws of a jurisdiction to act as a medical practitioner. ¶1.23 (formerly included in the discussion at ¶3 of IT-519R2) is revised to refer readers to an updated listing of medical practitioners by province/territory, which is maintained on the CRA website. ¶1.25 (formerly ¶21 and ¶22 of IT-519R2) is revised to improve readability to clarify the individual’s responsibilities for maintaining evidence to support their position that a particular facility is a licensed private hospital should they be asked by the CRA to provide such evidence. ¶1.26 (formerly discussed at ¶19 of IT-519R2) is revised to clarify the meaning of the term medical services and to provide the CRA’s view on the treatment of payments made to a medical practitioner for the completion of health and disability forms. ¶1.27 is added to provide the CRA’s view that payments to medical practitioners are only considered eligible medical expenses when they are paid for medical services relating to existing illnesses and conditions. ¶1.28 (formerly ¶20 of IT-519R2) is revised to clarify the CRA’s view regarding payments made to corporations, partnerships, societies and associations that may be eligible medical expenses. ¶1.29 is added to provide the CRA’s view regarding membership fees, access fees and block fees paid to private medical clinics as eligible medical expenses. ¶1.30 is added to reflect a legislative amendment made by S.C. 2010, c. 12, s. 13(1), which added subsection 118.2(2.1) to the Act, effective for expenses incurred after March 4, 2010, and to reflect the impact of subsection 118.2(2.1) on amounts that might otherwise be eligible medical expenses under paragraph 118.2(2)(a). ¶1.32 (formerly included in the discussion at ¶23 and ¶24 of IT-519R2) is revised to clarify of the CRA’s view regarding the meaning of the terms attendant care and one full-time attendant. ¶1.33 (formerly included in the discussion at ¶23 of IT-519R2) is expanded to clarify the CRA’s view regarding the meaning of the terms nursing home and full-time care in a nursing home. ¶1.34 is added to clarify that paragraphs 118.2(2)(b), (b.1) and (b.2) only apply in respect of costs related to caring for an eligible person with a disability, whereas paragraphs 118.2(2)(c), (d) and (e) apply in respect of costs related to caring for a patient regardless of whether the patient is an eligible person with a disability. ¶1.35 (formerly included in the discussions at ¶6 and ¶26 of IT-519R2) is revised to improve readability and to refer readers to related information on the CRA website. ¶1.39, ¶1.43 and ¶1.49 (formerly ¶25 of IT-519R2) are revised to include a reference to workers’ compensation insurance premiums. ¶1.40 and ¶1.41 (formerly included in the discussion at ¶24 of IT-519R2) are revised to improve readability and to more closely reflect the legislation in paragraph 118.2(2)(b.1). ... The example has also been updated to reflect a more common circumstance in which paragraph 118.2(2)(e) would apply. ¶1.59 (formerly included in the discussion at ¶29 of IT-519R2) is expanded to provide CRA’s view on claims under paragraph 118.2(2)(e) where enrolment at a school is considered beneficial to the patient but is not required. ¶1.60 is added to provide the CRA’s view on claims under paragraph 118.2(2)(e) for payments to a facility that functions mainly as a provider of rental accommodations. ¶1.61 is added to provide the CRA’s view on the impact of a claim under paragraph 118.2(2)(e) on a claim for the disability tax credit where the patient is an eligible person with a disability. ¶1.67 (formerly included in the discussion at ¶32 of IT-519R2) is revised to reflect the fact that the urgency of the situation is not generally considered as a factor in determining whether a person engaged in the business of providing transportation services is readily available. ¶1.69 (formerly included in the discussion at ¶34 of IT-519R2) is expanded to reflect the circumstances in which the CRA will consider other reasonable travel expenses incurred during the time that the patient is receiving medical services to be eligible medical expenses. ¶1.71 is added to provide the CRA’s views on claims for transportation and other reasonable travel expenses incurred to transport a patient to and from a school when the fees paid to the particular school can be claimed as eligible medical expenses under paragraph 118.2(2)(e). ¶1.72 (formerly included in the discussions at ¶34 of IT-519R2) is revised by referring readers to the CRA website for information on receipt requirements and the calculation of meal and vehicle expenses under the simplified and detailed methods. ¶1.73 (formerly ¶35 of IT-519R2) is revised to reflect a legislative amendment to paragraph 118.2(2)(i), made by 2006, c. 4, s. 62(2), effective for the 2005 and subsequent tax years. ...

If the person is not an employee and the solicitation of these insurance policies is the insurance agent’s or broker’s principal business, the insurance agent or broker is considered to be a listed financial institution under subparagraph 149(1)(a)(iii) for GST/HST purposes. ... If it is determined that multiple supplies are being provided by a person, the possible application of sections 138 and 139 should be considered. ... If the predominant element of the single supply is determined to be a financial service, then the supply as a whole is considered to be a financial service. 11. ...

If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...