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Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 6 – Farm losses

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...
Current CRA website

EDN54 General Overview of the Cannabis Excise Stamps

Requirements for cannabis licensees registered under the stamping regime Packaging and stamping of cannabis products Proposed changes to section 2 of the Regulations provide that a cannabis product would be considered packaged when it is packaged in the smallest package — including any outer wrapper, package, box or other container — in which it is sold to the consumer. ...
Current CRA website

Benefits Validation Research

Due to the qualitative nature of this study, results cannot be extrapolated to a broader audience and should be considered indicative, rather than definitive. ...
Current CRA website

Actuarial Bulletin No. 4 - Draft Bulletin for Industry Consultation

Amalgamated corporations and subsidiaries that are merged into their parent corporation are also considered predecessor employers for purposes of the registered pension plan rules. ...
Current CRA website

COVID-19: Information for Canada Revenue Agency employees

Your manager will communicate with you if your role is considered a critical service. ...
Current CRA website

Calculate your subsidy amount

These required amounts might include: base rent regular payments for customary operating expenses, such as property insurance utilities common area maintenance property and similar taxes, including school and municipal taxes regular payments to the lessor for customary ancillary services Amounts that you pay under a net lease are considered rent. ...
Current CRA website

Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

Excluded work should only be considered after you have identified that eligible work has been performed. ...
Current CRA website

Canada Emergency Response Benefit - Privacy Impact Assessment Summary

Scope of the Privacy Impact Assessment Phase I concerns the administration of the CERB only and is considered in scope for this PIA. ...
Current CRA website

Canada Emergency Student Benefit - Privacy impact assessment summary

Scope of the Privacy Impact Assessment Phase I concerns the administration of the benefit only and is considered in scope for this PIA. ...
Current CRA website

Webinar for persons with disabilities part 1

A person is considered blind if, even with the use of corrective lenses or medication, both eyes meet at least one of the following criteria: The visual acuity is 20/200 (6/60) or less on the Snellen Chart (or an equivalent), and/or The greatest diameter of the field of vision is 20 degrees or less. ...

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