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Commercial 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. ...

. ¶2.6 (formerly included in ¶1 of IT-514) has been expanded to provide examples of establishments that will and will not ordinarily be considered a self-contained domestic establishment. ¶2.7 to 2.9 have been added to discuss the CRA’s view of the application of subsection 18(12) to bed and breakfast operations. ... Example 2 has been added to provide an example of a work space that would not be considered an individual’s principal place of business. ¶2.14 and 2.15 (formerly included in ¶3 of IT-514) have been expanded to discuss the meaning of the terms meet and meetings and regular and continuous for purposes of subparagraph 18(12)(a)(ii). ¶2.17 (formerly included in ¶4 of IT-514) has been expanded to include reference to maintenance costs, minor repairs and the civil law concept of a hypothec. ¶2.18 (formerly included in ¶4 of IT-514) has been revised to replace the words “square metres of floor space used” with “the area of the work space divided by the total finished area of the home (including areas such as hallways, bathrooms and kitchen)”, as an example of a reasonable basis in which to apportion expenses between business and non-business use. The paragraph has been expanded to note that other allocation methods may also be considered reasonable for purposes of apportioning expenses. ¶2.19 has been added to clarify the circumstances in which a work space in the home may be used for personal purposes in view of the requirements in paragraph 18(12)(a). ...

Taxpayer includes: Option 1 of 2 individuals employers corporations partnerships trusts Registrant includes: Option 2 of 2 GST/HST registrant/claimant excise duty licensee/registrant excise tax licensee excise tax refund claimant air travelers security charge registrant designated air carrier registered exporter of softwood lumber products persons who are required to report or remit an amount as or on account of tax Situations that may be eligible These are examples of situations that may be eligible for the VDP: You failed to fulfil your tax obligations under the relevant legislation You did not file a tax return for a previous year and it is now late You did not report, or you under-reported, your income You claimed ineligible expenses You did not remit employee source deductions (for example, Canada pension plan or employment insurance deductions) You did not file certain information returns (for example, Form T1135, Foreign Income Verification Statement) You did not report foreign sourced income that is taxable in Canada You have undisclosed tax liabilities You failed to charge, collect, or report GST/HST You claimed ineligible GST/HST tax credits, refunds or rebates You provided incomplete information on a return Situations not eligible for the VDP Although special situations will be considered on a case-by-case basis, the following applications will typically not be considered under the VDP: Post-assessment requests for penalty and interest relief (these requests will be considered to be retroactive tax planning) Applications related to income tax returns with no taxes owing or with refunds expected Elections; there are provisions within the various acts administered by the CRA which entitle taxpayers to choose or "elect" specific treatment of certain tax transactions, for example section 216 returns under the Income Tax Act (ITA) Applications that depend on an agreement being made at the discretion of the Canadian Competent Authority under a provision of a tax treaty Applications where you are attempting to increase the amount of tax credits, other credit adjustments or rebates without any corresponding increase in tax liability in the application period Applications where a person is in receivership or has become bankrupt Applications related to an advance pricing arrangement Eligibility conditions checklist You must meet all 5 conditions below. ...

If you wish to be considered for appointments using the EE staffing requirement, you must complete the above mentioned questionnaire. If you do not complete the questionnaire, you will not be considered for any appointments using the EE staffing requirement. ... If you are considered further, we will notify you in writing of the next steps in the staffing process. ...

Withhold payroll deductions and remit GST/HST If a worker is an employee, the earnings from the employment contract are considered employment income. ... Report the benefit on a slip If a worker is an employee, the earnings from the employment contract are considered employment income. ... References Related Employed tradespersons (and apprentice mechanics) Forestry operations Heavy machinery workers (Owners and operators)- CPP/EI Explained Legislation ITA: 5(1) Income from office or employment ITA: 6(1)(a) Value of benefits ITA: 6(1)(b) Personal or living expenses (allowances) ITA: 8(1)(r) Apprentice mechanics’ tool costs ITA: 8(1)(s) Deduction – tradesperson’s tools ITA: 8(2) Deductions: General limitation ITA: 8(6) Apprentice mechanics ITA: 8(6.1) Eligible tool of tradesperson ITA: 8(7) Cost of tool ITA: 8(10) Certificate of employer CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment- amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Document navigation Next: Determine the tax treatment of payments other than regular employment income Page details Date modified: 2025-02-26 ...

Where a full-time remote work agreement was made, an employee will be considered reporting to work at an establishment of the employer if they can be reasonably considered “attached to an establishment of the employer”. For more information on this policy and the indicators to determine if they can be considered attached, see Determine the province of employment (POE)- Set up and manage employee payroll information. ...

Unless the order or written agreement clearly establishes that both parents are required to pay child support, only one parent is considered to be making child support payments. ... Even though Julie’s income was considered when determining the amount each parent had to contribute for the children, only William is considered to have, for purposes of the amount for an eligible dependant, a legal obligation to make child support payments. ...

Some of these objects are too broad and vague to allow for registration, and others cannot be considered charitable at law. ... Quebec Some of the purposes provided by the Registraire des entreprises that are considered acceptable for non-profit incorporation are not considered charitable at law and therefore should not be included as purposes of an organization applying for charitable registration. ...

They also discuss the types of payments that will not be considered membership dues or dues paid on an annual basis for purposes of subparagraph 8(1)(i)(i). ¶1.6 has been added to describe the general circumstances under which an employee would likely be considered to have a professional status for purposes of subparagraph 8(1)(i)(i). ¶1.7 to 1.10 have been added to provide information relevant in determining whether an employee’s professional status is recognized by statute for purposes of subparagraph 8(1)(i)(i). ¶1.11 (formerly included in ¶3 of IT‑158R2) has been expanded to note additional factors relevant in determining whether the payment of annual dues is necessary to maintain a professional status. ¶1.15 (formerly included in ¶3 of IT‑158R2) includes the new Example 1 to demonstrate the deductibility of dues paid to maintain professional status. ¶1.16 (formerly included in ¶2 of IT-158R2) includes the new Example 2 to illustrate the circumstances under which professional membership dues are considered to reasonably relate to the employment income source. ¶1.17 (formerly included in ¶6 of IT‑158R2) has been expanded to introduce the discussion of subparagraphs 8(1)(i)(iv), (v), (vi), and (vii), which provide for the deduction of certain other dues from employment income. ¶1.18 and 1.19 (formerly included in ¶6 of IT‑158R2) have been expanded to provide additional information regarding the deduction available under subparagraphs 8(1)(i)(iv) and 8(1)(i)(v). ¶1.20 has been added to briefly describe the deduction available under subparagraph 8(1)(i)(vi). ¶1.21 has been added to describe the deduction available under subparagraph 8(1)(i)(vii). ...

Pro tip: To be considered a first-time home buyer, you can’t have lived in a home you owned, or shared ownership of, in the past four years. ... You can also remove the excess from your FHSA by withdrawing that amount, but when you do this, it will be considered a taxable withdrawal. Just like it sounds, that means you have to pay income tax on the amount you remove, because it is now considered income. ...