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. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

When a corporate claimant performs SR&ED that is related to a business actively engaged in by a related corporation, the SR&ED can be considered to be related to a business of the claimant at that time. For example, if the claimant performing SR&ED is a wholly owned subsidiary of another corporation, the subsidiary's SR&ED will be considered to be related to a business of the claimant if the SR&ED is related to a business carried on by the parent. ...

The circumstances must be considered against an objective standard of a “reasonably prudent person.” ... Following an initial investigation, the CRA will inform, in writing, the directors who may be liable that one or more assessments under section 227.1 of the ITA, section 323 of the ETA, section 81 of the ATSCA, section 295 of the EA2001, or section 95 of the SLPECA are being considered. 20. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2025. ...

However, because Ravi has determined that his business is not considered a qualifying tourism or hospitality entity, he is not able to apply for the THRP under this set of conditions. ... He would still need to calculate his claim period revenue drop to see if he can apply for a rent subsidy through the THRP under that set of conditions, but his 12-month average revenue drop does not need to be considered in that case. ...

Amounts that you paid under a net lease are considered rent. You will add all of these expenses to the “Rent” field in the calculator when you calculate your subsidy amounts. ... Additional factors will need to be considered. For example, if Mr. C and Op Co are acting in concert without separate interest in respect of the rental transaction they may not be dealing at arm’s length. ...

The FNGST applies to the lease payments because the student is considered to be usually living on the land of a First Nation where the FNGST applies. ... The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies. ...

If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Vehicle definition chart Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor Pick-up truck (other than above) Footnote 1 1 to 3 1% to 100% passenger Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor Pick-up truck with extended cab (other than above) Footnote 1 4 to 9 1% to 100% passenger Sport utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor Sport utility (other than above) 4 to 9 1% to 100% passenger Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor Van or minivan (other than above) 1 to 3 1% to 100% passenger Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor Van or minivan (other than above) 4 to 9 1% to 100% passenger Footnote 1 A vehicle in this category that is used more than 50% of the time to transport goods, equipment, or passengers while earning or producing income, at a remote work location, or at a special work site, that is at least 30 kilometres from the nearest community with a population of 40,000, is considered a motor vehicle. ...

Vaping excise stamps considered to be in the possession of a vaping product licensee includes stamps: physically in the possession of the licensee 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 the email notification is sent. ...

In addition, conditions considered to be appropriate by the CRA in the circumstances may be imposed on the carrying on of these activities. ... All CRA mail available in My Business Account will be considered to have been received on the date that the email notification is sent. ...