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For GST/HST purposes, if a notice or other communication is made available in electronic format to a person informing them that a notice or other communication requiring attention is available in the person's secure electronic account, such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is considered under subsection 335(10.1) to be sent to, and received by, the person on the date that the electronic message is sent to the electronic address most recently provided by the person to the CRA. 10. A notice or other communication is considered to be made available if it is posted by the CRA in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not revoked that authorization before that date. 11. ...

The amount you can deduct in a given year for any expense depends if it is considered a current year expense or capital expense. ... The following may be considered when determining operating expenses: advertising allowance on eligible capital property bad debts business start-up costs business tax, fees, licenses and dues business-use-of-home expenses capital cost allowance delivery, freight and express fuel costs (except for motor vehicles) insurance interest and bank charges fees, penalties or bonuses paid for a loan fees deductible over five years fees deductible in the year incurred interest deductible on property no longer used for business purposes interest on loans made against insurance policies capitalizing interest interest related to workspace in your home legal, accounting and other professional fees maintenance and repairs management and administration fees meals and entertainment (allowable part only) long-haul truck drivers extra food and beverages consumed by self-employed motor vehicle expenses non-compliant short-term rentals office expenses other business expenses prepaid expenses property taxes rent salaries, wages and benefits (including employer's contributions) supplies telephone and utilities travel Advertising You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. ...

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. ...

For more information, see How to calculate your net tax if you are a charity New registrants If you are a new registrant, and you were a small supplier immediately before you became a registrant, you are considered to have received a supply by way of sale of property that was held immediately before you became a registrant for consumption, use, or supply in the course of commercial activities. ... Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses (where a factor approach for reimbursements is used) paid to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period in which the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (city and/or province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Notice 199, Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

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. ...

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. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...

RC4087 Canada Customs and Revenue Agency (CCRA) Return to RC4087 main document GOAL 1: PREPARE MANAGERS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.1 demonstrate leadership and commitment to SD 1.1.1 recognize SD as a corporate value March 31, 2002 CCRA-wide corporate values CAB /-/- 1.1.2 finalize the SD policy March 31, 2002 CCRA-wide SD policy FAB/branches, regions /- 1.1.3 fully integrate SD into the business planning and reporting processes to support the horizontal nature of SD March 31, 2003 CCRA-wide Corporate Business Plan branch business plans annual performance report CAB/branches/- 1.1.4 link our commitment to SD with appropriate messages in the CCRA Leadership Program April 1, 2001 CCRA-wide enhanced Leadership Program HRB/-/- 1.2 increase practice of balanced decision-making related to programs, policies, and operations 1.2.1 develop and implement guidelines for integrating SD into new business plans and proposals to ensure that all aspects of SD are considered March 31, 2002 CCRA-wide guidelines FAB/branches, regions/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch HRB Human Resources Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.3 raise the level of SD awareness; increase SD skills and knowledge 1.3.1 develop/implement a SD learning strategy for management March 31, 2002 CCRA-wide learning strategy HRB/FAB/- 1.3.2 review ongoing learning programs to identify SD awareness/training opportunities March 31, 2003 CCRA-wide results of reviews increase in number of training programs that include SD awareness training HRB (Employee Services)/-/- 1.3.3 provide managers with guidance material to support environmental stewardship and compliance March 31, 2002 CCRA-wide guidance for managers FAB/branches, regions /- Legend: HRB Human Resources Branch FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.4 measure, monitor, and promote continuous improvement 1.4.1 integrate SD considerations into key corporate management tools March 31, 2002 CCRA-wide SD integrated into: balanced scorecard risk management policy quality service initiative CAB/-/- 1.4.2 perform periodic reviews of SD Strategy implementation and report findings to senior management in conjunction with regular audit program To be determined in conjunction with annual audit agenda CCRA-wide audits CAB/branches, regions/- 1.4.3 conduct a management review of the SD Strategy 2001-04 and update the SD Strategy for 2004-2007 December 31, 2003 CCRA-wide management review of SD Strategy 2001-04 SD Strategy update for 2004-07 CAB/FAB/- FAB/ branches, regions/stakeholders 1.4.4 close significant gaps in the management and control system for the SD Strategy, in particular, documenting procedures and implementing a process for non-conformance and corrective action March 31, 2002 CCRA-wide documentation audit FAB/branches, region/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch GOAL 2: ENABLE EMPLOYEES TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principle: leadership Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.1 demonstrate leadership and commitment to SD 2.1.1 create opportunities for employees to pledge commitment to SD Commencing April 1, 2001 CCRA-wide employee commitment FAB/ branches, regions/- Legend: FAB Finance and Administration Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.2 raise the level of SD awareness; increase SD skills and knowledge 2.2.1 create and maintain opportunity for employees to share SD success stories, initiatives, and comments Commencing April 1, 2001 CCRA-wide increase in number of opportunities for exchange of information FAB/CB/- 2.2.2 provide employees with guidance material to help support environmental stewardship initiatives March 31, 2002 CCRA-wide guidance material FAB/-/- 2.2.3 encourage participation in CCRA-endorsed SD initiatives, such as the annual commuter challenge Ongoing CCRA-wide increased level of participation FAB/branches, regions/other government departments Legend: CB Communication Branch FAB Finance and Administration Branch GOAL 3: GREEN OPERATIONS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.1 demonstrate leadership and commitment to SD by continuing to develop and implement an environmental management system that conforms with the ISO 14001 model 3.1.1 finalize CCRA environmental policy November 30, 2001 CCRA-wide policy approval FAB/branches, regions/- 3.1.2 develop environmental management programs (EMPs) for all identified environmental aspects:- procurement- paper- solid waste management- land use management- energy- water quality and conservation- fleet- ozone depleting substances (ODS) March 31, 2002 CCRA-wide number of EMPs prepared FAB/branches, regions /- 3.1.3 fully implement all elements of a performance measurement framework for:- storage tanks- ODS management March 31, 2002 March 31, 2002 CCRA-owned facilities CCRA-owned facilities and CCRA-owned halon systems in leased facilities performance measurement framework and documentation FAB (RPSDD)/regions/ PWGSC or other service provider 3.2 increase practice of integrated decision-making related to programs, policies, and operations 3.2.1 develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposals to ensure all aspects of SD are considered March 31, 2003 FAB (RPSDD) and regions guidelines results of pilot FAB (RPSDD)/regions / Legend: FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.3 measure, monitor, and promote continuous improvement 3.3.1 develop/refine appropriate administrative systems to track performance on environmental and SD commitments March 31, 2003 CCRA-wide corporate administrative system and/or other administrative systems for tracking performance and commitments FAB/ITB/ Legend: FAB Finance and Administration Branch SD Issue: enhance partnerships Guiding Principle: cooperation Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.4 enhance or develop new partnerships to support shared SD objectives 3.4.1 continue participation in interdepartmental committees, working groups, and initiatives related to the environment and SD Ongoing Headquarters participation in interdepartmental committees, etc. ...

However, we will not permit revisions when, in the Department's view, the main purpose of the amended election is: retroactive tax planning, such as taking advantage of losses or tax credits not considered when the election was originally filed. ... " In these circumstances no benefit will be considered to have been conferred even though the fair market value of the transferred property exceeds the fair market value of the consideration received. ...