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Current CRA website

Disability tax credit – For medical practitioners

Time is considered inordinate if the activity takes at least three times longer than it would for an individual of similar age without an impairment in that category. ... In this case, the year should be when the limitations combined together, and were considered severe, such that they were unable to or took an inordinate amount of time all or substantially all of the time. ...
Current CRA website

Tax preparers and professionals: Here’s what you need to know for the 2022 tax-filing season

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your clients’ return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 Your clients have until June 15, 2022, to file their return if they or their spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, their payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...
Current CRA website

EDN81 Becoming a vaping prescribed person

Vaping excise stamps considered to be in the possession of a person includes stamps: physically in the possession of the vaping prescribed person that are not affixed to products affixed to products that have not yet been accounted for on their monthly information return purchased and currently in transit from the stamp provider Anyone requiring assistance in determining the correct amount of financial security to be provided to the CRA may contact their regional excise office. ... All CRA mail available in My Business Account will be considered to have been received on the date that it is posted to My Business Account. ...
Current CRA website

Penalties and Interest

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...
Current CRA website

Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1

As a selected qualifying employer, the employer is also considered for that fiscal year and for purposes of subsection 172.1(10) to be a qualifying employer. ... To be considered as a qualifying employer of a pension plan, the following conditions must be met: The employer must not have become a participating employer of the pension plan in the fiscal year. ... An "excluded activity" is generally an activity that is normally carried on by an employer for purposes other than for administering a pension plan; accordingly, excluded activities are not considered pension activities. ...
Current CRA website

Eligibility of work in SR&ED projects containing software development

In such a scenario, the identified issue cannot be considered as the technological uncertainty. ... Therefore it is not considered a Systematic Investigation or Search for the purpose of resolving a technological uncertainty. ... If the work generates or confirms what is within the technological knowledge base, even though the work was undertaken systematically, it will not be considered as SIS for reducing or eliminating technological uncertainty. ...
Current CRA website

Eligibility of Work for SR&ED Investment Tax Credits Policy

For example, in an industrial context, “possible solution to the problem” may be referred to as a “hypothesis”, and “building and testing of a prototype” may be considered as part of the “experiment or analysis.” ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Once an SR&ED project has started, work in any year that is commensurate with the needs of and directly in support of the attempt to achieve a scientific or technological advancement is considered part of the SR&ED project. ...
Current CRA website

Income Tax Audit Manual

It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...
Current CRA website

Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1

As a selected qualifying employer, the employer is also considered for that fiscal year and for purposes of subsection 172.1(10) to be a qualifying employer. ... To be considered as a qualifying employer of a pension plan, the following conditions must be met: The employer must not have become a participating employer of the pension plan in the fiscal year. ... An "excluded activity" is generally an activity that is normally carried on by an employer for purposes other than for administering a pension plan; accordingly, excluded activities are not considered pension activities. ...
Current CRA website

Indigenous Peoples

They are not related to any previous employment and are not considered to have any connection to a reserve. The payments are therefore considered to be off‑reserve. The fact that you live on a reserve is not significant enough to connect the income to a reserve. ... If help is needed to find out if a tract of land is considered to be a reserve, for purposes of this exemption, advise individuals to contact their Band or CIRNAC. ...

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