Search - considered

Tax instalment payments are due by the following dates (except farmers and fishers who have one due date on December 31): March 15 June 15 September 15 December 15 Sections Who has to pay: Required tax instalments Why you have to pay, instalment reminders, what factors are considered Options to calculate: Required tax instalments Calculation options, how to reduce or eliminate instalment payments Payment due dates: Required tax instalments Fixed payment due dates and exceptions How to pay: Required tax instalments Payment methods, remittance vouchers, verifying payments, if you overpaid Claim amounts on your tax return: Required tax instalments How and where to claim instalment payments on your tax return Interest and penalty charges: Required tax instalments How instalment interest and penalty is charged, reduce or eliminate charges Page details Date modified: 2024-01-23 ...

Office supplies and phone expenses Office supplies Phone Special clothing You cannot deduct the cost of: special clothing you wear or have to wear for your work Tools You cannot deduct the cost of: any tools that are considered to be equipment However, if you are a tradesperson (including an apprentice mechanic), you may be able to deduct the cost of: eligible tools you bought to earn employment income as a tradesperson Report a problem or mistake on this page Thank you for your help! ...

Your request for a second review must be submitted within 90 days of the decision and include the following: The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted) Any relevant new documents, new facts, or correspondence Your current home address and phone number To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

For examples of situations where overtime meals, or allowances for overtime meals, are considered taxable benefits, go to Examples – Overtime meals or allowances. ...

The CRA's responsibilities The CRA is responsible for determining: if an individual's employment is pensionable under the CPP or insurable under the EIA; the amount of pensionable or insurable earnings; if CPP contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and EI premiums payable; who is the employer; if employers are considered to be associated for the purposes of the EIA; and the refund amount. ...

Note You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer. ...

Annual allowance You cannot fully deduct an eligible capital expenditure because the expenditure is considered to be capital in nature and provides a lasting economic benefit. ...

Miguel is considered a higher-income earner because their annual income is higher than the amount of the Year’s Maximum Pensionable Earnings (YMPE), or the “first earnings ceiling”. ...