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National Coding System File Number(s) 11895-3 Effective Date April 24, 1996 for GST April 1, 1997 for HST Text Issue and Decision: This paper replaces Policy Number P-177 and addresses the issue of when the supply of a municipal service supplied to owners or occupants of real property in a particular geographic area is to be considered an exempt supply pursuant to section 21 of Part VI of Schedule V to the Excise Tax Act ("the Act "). ... Where the homeowner or occupant may choose the service of the municipality over the same service provided by businesses in the private sector, the supply of the service by the municipality is considered to be optional and is taxable, unless it is exempted by another provision of the Excise Tax Act. ... This service is considered to be non-optional because only the municipality may provide it, irrespective of the fact that it is at the homeowner's choice as to whether it is provided at all. ...

The business needs to be carried on by a corporation that is a CCPC throughout the year and then on top of that, there are several other conditions that must be considered. ... But, if the business is otherwise described as a specified investment business or a personal services business, you need to employ more than five full-time employees throughout the year for the income to be considered from an active business. ... Host: When we discussed the eligibility criteria earlier, you mentioned that some corporations that may otherwise be ineligible for the small business deduction could actually be considered eligible if they have more than five full-time employees throughout the year. ...

For example, a restaurant or a retail store would normally be considered an active business. ... Any income the corporation derives from providing the services is considered income from a personal services business, as long as there are some conditions that are met. ... And number two, the incorporated employee would, if it were not for the existence of the corporation, reasonably be considered an officer or employee of the entity receiving the services. ...

Specified disability savings plan An RDSP is not considered an SDSP unless the following actions are completed: a medical doctor, or a nurse practitioner who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in his or her professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Employment and Social Development (ESD) of the SDSP election according to the Minister’s requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: the time that the Minister of ESD receives notification (according to the Minister’s requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000 [if paragraph (11) requires that a larger taxable amount be paid from the plan then the total withdrawal for the calendar year will be determined by the condition in paragraph (11)]; immediately before the time a contribution is made to the plan. Note that for the purpose of an SDSP, a specified RDSP payment is not considered a contribution; immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; immediately before the time an accumulated income payment is made to the plan; immediately before the plan is terminated; immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; immediately before the beginning of the first calendar year throughout which the beneficiary is not eligible for the disability tax credit; if disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and immediately following the end of a calendar year (that is not the first year of the SDSP) if the total amount of disability assistance payments made from the plan in that year is less than the year’s legislated maximum formula result (or a lesser amount that is supported by the property in the plan). ...

To be eligible for the $1,250 CESB payment, post-secondary students, and recent post-secondary and high school graduates, were required to meet the following conditions: You did not apply, receive, nor qualify, for the CERB or EI benefits for the same eligibility period You were one of the following, when you applied: Canadian citizen registered Indian permanent resident protected person Who is considered a protected person An individual who is recognized by the Immigration and Refugee Board of Canada (IRB) and Immigration Refugees and Citizenship Canada (IRCC) as a person in need of protection. You were studying in Canada or abroad, when you applied One of the following was true, when you applied: You are or were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate Recognized post-secondary educational institutions Courses taken at a university or college level, or secondary level vocational training in Quebec: Educational institutions listed on: Master List of designated educational institutions Master List of certified educational institutions Quebec’s directory of educational institutions and programs (universities, colleges, and secondary level vocational training) Indigenous institutions recognized by their province or territory You completed or ended your post-secondary studies in December 2019 or later You completed or expect to complete high school or equivalency in 2020 and applied for a post-secondary educational program that starts before February 1, 2021 One of the following was true, when you applied: You are unable to work due to COVID-19 Who is considered "unable to work" due to COVID-19 Students who may be: self-isolating or in quarantine ill or have underlying health conditions caring for others who are ill or vulnerable to COVID-19 caring for dependants while schools or daycares are closed studying abroad and waiting to be repatriated by the Canadian Embassy, or only allowed to work on campus, but cannot find work You are actively looking for, but cannot find work due to COVID-19 You are currently working during the COVID-19 pandemic, but you expect your income from employment and self-employment to be $1,000 or less (before taxes) during the 4-week period you are applying for You need all of the above to be eligible for the CESB. ... Additional support was available, if at least one of the following was true, when you applied: you have a disability as defined for this benefit What is considered a disability Any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person’s full and equal participation in society. you have at least one child under the age of 12 or other dependants Who can be claimed as a dependant A child (adopted child, stepchild, or foster child) who is under 12 years old and is completely dependent on the student, student’s spouse, or common-law partner for support, care, and upbringing A person with a disability who is completely dependent on the student, student’s spouse, or common-law partner for support, care, and upbringing You were eligible for $2,000 for each 4-week period that you qualified for. ...

Rideshare drivers are generally considered self-employed and have unique tax obligations compared to those of the other platform economy categories. ... Delivery service drivers who work independently for delivery apps are considered self-employed contractors with unique tax obligations. ... If you are considered to be self-employed, you may claim business expenses such as fees the platform keeps for administrative and maintenance purposes, as well as other goods and services you purchase to earn income. ...

To calculate your charity's gross revenue for the first test, add up all its business income, donations, grants, gifts, property income, investment income, any amount considered a capital gain from the disposition of property for income tax purposes, and any other revenue of any kind; less any amount considered a capital loss from the disposition of property for income tax purposes. ... Generally, a charity is considered a small supplier if it has either $250,000 or less in annual gross revenue or not more than $50,000 in annual worldwide taxable supplies. ...

A corporation that provides housing accommodation mainly for the aged or to persons other than the aged will not qualify for the exemption, on the basis that it is not considered to be exclusively for the aged. ... The explanation should include a comparison of community rental rates demonstrating that the rents charged by the corporation are lower than the market rates being charged in the community for similar unsubsidized accommodations a statement as to whether, to the best of the applicant’s knowledge, the CRA has at any time considered the corporation’s eligibility as a low-cost-housing corporation within the meaning of paragraph 149(1)(i) of the Act. If it has been considered, a copy of the CRA’s determination and any other relevant documentation should be provided a complete copy of the corporation’s governing documents (for example, incorporating documents and any amendments, current bylaws, and operating policies) a full description of the corporation’s rental and tenant/resident eligibility criteria. ...

Nonetheless, penalties should be considered in the following circumstances: Where the claimant has participated in the overstatement of amounts on which the SR&ED tax incentives are being claimed. ... Where the overstated expenditures have been included in the subsection 37(1) pool and it is not clear as to whether or not such expenditures have been deducted, the overstated amounts would be considered to have been deducted first. 2. ... For purposes of applying this penalty, the overstated investment tax credits are considered to have been deducted first in either offsetting taxes or offsetting taxes in prior or subsequent years through the investment tax credit pool mechanism. 3. ...

Specified disability savings plan An RDSP is not considered an SDSP unless the following actions are completed: a medical doctor, or a nurse practitioner who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in his or her professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Employment and Social Development (ESD) of the SDSP election according to the Minister’s requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: the time that the Minister of ESD receives notification (according to the Minister’s requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000 [if paragraph (11) requires that a larger taxable amount be paid from the plan then the total withdrawal for the calendar year will be determined by the condition in paragraph (11)]; immediately before the time a contribution is made to the plan. Note that for the purpose of an SDSP, a specified RDSP payment is not considered a contribution; immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; immediately before the time an accumulated income payment is made to the plan; immediately before the plan is terminated; immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; immediately before the beginning of the first calendar year throughout which the beneficiary is not eligible for the disability tax credit; if disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and immediately following the end of a calendar year (that is not the first year of the SDSP) if the total amount of disability assistance payments made from the plan in that year is less than the year’s legislated maximum formula result (or a lesser amount that is supported by the property in the plan). ...