Search - considered

Subsidized meals If you provide subsidized meals to an employee (such as in an employee dining room or cafeteria), these meals are not considered a taxable benefit if the employee pays a reasonable charge. ...

You have to file a return even if you have: no business transactions no duty to remit When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA your return is considered to be filed on time if we receive it on the next business day. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes, or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ...

Examples of rental income Renting out a bedroom in your house Renting out your basement Renting out a condo unit or house you own Reporting rental income Income earned from renting out property is considered by the Canada Revenue Agency (CRA) to be rental income or business income depending on the duration of the rental and the types of services included in the rental agreement. ...

Directors' fees paid to non-residents of Canada Directors' fees, including those paid to non-residents of Canada, are considered to be salaries and wages for purposes of the Income Tax Act and are subject to withholding tax at the graduated rates under section 102 of the Income Tax Regulations. ...

Depending on your situation, this is considered retroactive tax planning and is inaccurately changing the reporting of the income. ...

Attendance at a political fundraising dinner Policy commentary Release date February 6, 1990 Reference number CPC-001 Subject Whether the attendance by a registered charity official at a political fundraising dinner is considered an activity that directly or indirectly supports a political party or candidate for political office. ...

Self-assessment questionnaire Answer The payments made or received are considered support payments. ...

When an employee receives a low interest loan because of their employment, in order to acquire a residence in Canada in the new employment location, and they meet certain conditions, the loan may be considered an eligible home relocation loan. ...

The severed text marked "Protected – not reproduced" has been reviewed with respect to the Access to Information Act by the CRA’s Public Affairs Branch, and is considered to be exempt from release under the provisions of that legislation. ...