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When the due date falls on a Saturday, a Sunday or a public holiday recognized by the Canada Revenue Agency (CRA), your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

The supply of an option to purchase real property is considered to be a supply of real property for GST/HST purposes. ...

EI premiums are not considered taxes and are not exempt under section 87 of the Act. ...

A benefit you pay or provide to your employee is considered taxable if it is either unreasonable or personal in nature. ...

For example, a penalty may be considered in a situation where the taxpayer has disregarded the jurisprudence confirming the application of the GAAR in circumstances similar to the transaction(s) undertaken by or with the taxpayer. ...

An estate is considered to be a testamentary trust. Most estates qualify to be treated as a Graduated Rate Estate (GRE) for tax purposes. ...

Tax-exempt income is not considered in the calculation of many deductions, tax credits and benefits, including: Canada child benefit (CCB) Goods and services tax/harmonized sales tax (GST/HST) credit Registered retirement savings plans (RRSP) deduction limits Charitable donations Medical expenses Form T90 Income Exempt from Tax under the Indian Act Individuals who are registered, or eligible to be registered, as a Status Indian under the Indian Act and have income that is tax exempt under the Indian Act can use Form T90, Income Exempt From Tax Under the Indian Act, to calculate their net exempt income. ...

It provides information on what is considered personal driving, the difference between an automobile and a motor vehicle, and how to calculate. ...

Determine if you live on Indigenous government lands What is tax-exempt income Under Section 87 of the Indian Act, employment income is considered tax-exempt in certain circumstances. ...

ITC eligibility on allowances Generally, you are considered to have paid the GST/HST on a reasonable allowance you pay to your employees or partners (or volunteers if you are a charity or a public institution) if all of the following conditions are met: The allowance is used to pay GST/HST-taxable (other than zero-rated) expenses and at least 90% of the expenses are incurred in Canada, or the allowance is for the use of a motor vehicle in Canada. ...