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Current CRA website

Canada Child Benefit Statistics - 2020-2021 Benefit Year

A child must be under the age of 18 as of that date to be considered a dependent. ...
Current CRA website

Canada Child Benefit Statistics - 2021-2022 Benefit Year

A child must be under the age of 18 as of that date to be considered a dependent. ...
Current CRA website

Canada Child Benefit Statistics - 2022-2023 Benefit Year

A child must be under the age of 18 as of that date to be considered a dependent. ...
Current CRA website

Donation of gift certificates or gift cards

A gift certificate can be considered to be a promise from a merchant to supply goods and/or services in an amount equal to the dollar value of the certificate. ...
Current CRA website

Assessing and reducing terrorist risks to charities

The courts have established that an organization will not be considered charitable at law if its purposes or activities are illegal or contrary to public policy. ...
Current CRA website

Registration of arts festivals

Sports festivals, ethnic or traditional celebrations are not considered charitable, for example, the Mardi Gras, the Carribana, the Carnaval de Québec, or Saint Patrick's Day Parades, as well as historical pageants, stampedes, rodeos, touring events, community or seasonal celebrations such as Winterlude, fireworks competitions, festivals that promote a certain industry or that have a religious origin. 8. ...
Current CRA website

Foreign Convention and Tour Incentive Program

Advancing funds to a recipient for the amount of the rebate is considered a private arrangement between you and the recipient. ...
Current CRA website

Application of the GST/HST to Credit Card Surcharges

The situation in which a customer chooses to pay by credit card and thereby incurs a credit card surcharge is considered to be comparable to the situation in which a customer chooses to pay by instalment and thereby incurs a financing charge. ...
Current CRA website

Form 1287 - Application by a non-resident actor for a reduction of withholding tax on income earned in Canada

The ITN is for people who are not eligible for a SIN and are considered a non-resident for tax purposes. ...
Current CRA website

Chapter History S1-F4-C1, Basic Personal and Dependant Tax Credits (for 2016 and prior tax years)

. ¶ 1.48 (formerly ¶14 of IT-513R) has been modified to remove the sentence, "No tax credit is allowable for a fetus or a stillborn child" to remove wording that could be considered insensitive. ...

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