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An employee is considered blind. The employer subsidizes their expense for taking a taxi between their home and workplace. ... Proof of eligibility for the DTC The amount entered on line 6, disability amount of Form TD1, Personal Tax Credits Return is considered proof from the employee for the DTC eligibility. ... References Related Who is eligible – Disability tax credit (DTC) Vision eligibility – Disability tax credit (DTC) Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Guide RC4064, Disability-Related Information About the GST/HST on benefits GST/HST memorandum: Taxable Benefits (Other than Automobile Benefits) Legislation ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of any benefit is to be included as income from office or employment ITA: 6(1)(b) Allowance for any purpose ITA: 6(16) Disability-related employment benefits – reasonable amounts not included in income ITA: 118.2(2)(a) Eligible medical expenses ITA: 118.3 Credit for mental or physical impairment ITA: 118.3(1)(c) Credit for mental or physical impairment 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 Cash Includes: Physical currency Cheques Direct deposit Near-cash A near-cash benefit is one that functions as cash or something that can easily be converted to cash, such as a security, stock, or gold nugget. ...

On this page Conditions to apply for the credit How to apply if you meet the conditions If you do not meet the conditions Conditions to apply for the credit You must meet all the following conditions to apply for the credit: You received the CERB in 2020 from the CRA or Service Canada Your CERB application was reviewed and you were not eligible You applied for the CERB no later than September 30, 2020 You did not receive any of the following benefits for the same periods you received the CERB: Canada Emergency Student Benefit (CESB) Employment Insurance (EI) provincial benefits related to parental or maternity When you applied for the CERB, you were one of the following: 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. When you applied for the CERB, one of the following was true: You were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate between December 1, 2019 and August 31, 2020 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 high school or equivalency in 2020, and applied for a post-secondary educational program that started before February 1, 2021 When you applied for the CERB, one of the following was true: You were unable to work due to COVID-19 Who was considered "unable to work" due to COVID-19 Students who were: self-isolating or in quarantine ill or had underlying health conditions caring for others who were ill or vulnerable to COVID-19 caring for dependants while schools or daycares were closed studying abroad and waiting to be repatriated by the Canadian Embassy, or only allowed to work on campus, but could not find work You were actively looking for, but could not find work due to COVID-19 You were working during the COVID-19 pandemic, but you expected your employment and self-employment income to be $1,000 or less (before taxes) during the 4-week CESB period you could have applied for You filed both your 2019 and 2020 income tax returns You must file by December 31, 2022 For tax filing information, go to Get ready to do your taxes You must meet all the above conditions to qualify for a credit towards your CERB debt. ... At the time you applied for the CERB, you met at least one of these conditions: You had a disability as defined for this benefit What is considered a disability An impairment including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment, or a functional limitation that prevented your full and equal participation in society. ...

A perfect compliance record is maintained on all payroll and GST/HST accounts A new employer who no longer qualifies to be a quarterly remitter will be considered a regular remitter in the next calendar quarter. ... Since the MWA for February and March was $1,000 or more, the employer will be considered a regular remitter as of the beginning of the second calendar quarter. ... Where April 15 is not a holiday and the employer remits their quarterly remittance of $1,500 after April 15, the remittance is considered late. ...

Since June 15 falls on a Sunday, your return will be considered on time if the CRA receives it by June 16, 2025. ... Gifts, tips, and donations received through online platforms are also generally considered taxable income. ... If you have incorporated your business to provide services to one other company, you might be considered to be operating a personal services business (PSB). ...

Note A child is considered to be "maintained by an agency" if that agency continues to financially support a child who has been placed in the permanent or temporary custody of a guardian, tutor (in Quebec) or other individual who has been conferred all rights, duties and responsibilities of a parent pursuant to a decree, order, judgment of a competent tribunal or the laws of an Indigenous governing body. 4. ... A child is no longer considered to be maintained by the agency if, for example, the child starts to be maintained by a new agency, returns to live with a parent, is adopted, is missing, has died, is kidnapped, or no longer resides in Canada. If a child is ordered into the custody of a financially-assisted guardian, tutor (in Quebec) or another individual with similar rights and obligations with respect to the child, that child is still considered to be "maintained by an agency" and CSA payments will continue. 11. ...

For example, if a trust ceased to be resident in Canada on June 14, 2023, a deemed year-end would be triggered and the trust would be considered to have a tax year from January 1 to June 14, 2023. ... When the due date falls on a Saturday, Sunday, or public holiday recognized by the Canada Revenue Agency (CRA): Your return is considered on time if the CRA receives it, or it is postmarked on or before the next business day. Your payment is considered on time if the CRA receives it on, or it is processed at a Canadian financial institution on or before the next business day. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

If this amount is $250,000 or less, you are considered a small supplier and you do not have to register for GST/HST. ... You are also considered to have repurchased the property and to have paid the GST on that purchase on July 2, 2016. ... If the sale is considered to be a taxable sale, you are considered to have collected GST/HST on that sale and you have to include that tax in determining your net tax for the reporting period in which you stopped using the property in commercial activities. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...