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Net research grants

The following expenses are allowable research expenses: salary or wages paid to an assistant the cost of minor equipment and supplies laboratory charges travelling expenses, including meals and lodging, that were incurred while travelling in any of the following situations: between your home and the place where you temporarily lived while doing the research work from one temporary work location to another on field trips connected to your research work Note If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered a personal expense. ...

Employee profit-sharing plan

Note If you are a specified employee and your employer made contributions to your EPSP, you may have to pay tax on the amount that is considered an excess amount. ...

First-time donor’s super credit

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007. ...

Vehicle definitions chart

Footnotes Footnote 1 A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community with a population of at least 40,000. ...

Reserve for a gift of non-qualifying securities

If this happens, you will be considered to have made a charitable donation in that year and can claim the charitable donation tax credit. ...

Can you have more than one principal residence?

Note If you made an election to have your same-sex partner considered your common-law partner for 1998, 1999, or 2000, then, for those years, your common-law partner also could not designate a different housing unit as their principal residence. ...

If you disagree with the decision

What to include in your request for a second review Your request for a second review must 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 current phone number To maintain impartiality, the second review will be done by a CRA official who was not involved in the first review. ...

1 December 2020 GST/HST Interpretation 193361r - Supply of residential lots -- summary under Residential Trailer Park

Provided all other conditions within that definition are met (including: (i) that 90% or more of the sites are supplied under a lease, licence or similar arrangement under which continuous possession or use of a site is provided for at least one month in the case of mobile homes or other residential units (or twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units), and (ii) that 90% or more of the sites, if occupied by mobile homes, would be suitable for use by individuals as a place of residence throughout the year) a leased land development may be considered to be a “residential trailer park” as defined in subsection 123(1). ...

10 May 2022 GST/HST Interpretation 234662 - Ability for a joint venture operator to credit GST/HST new housing rebates to purchasers of residential condominium units -- summary under Paragraph (a)

CRA further indicated that: if: * the BTA between NomineeCo, Company X and Company Y is indeed a true bare trust arrangement; * Company X has a beneficial ownership interest in the Joint Venture Lands; * Company X is elected operator of the Joint Venture; and * Company X will engage persons under, or by way of, supplier agreements to construct the Units; then Company X would meet the definition of "builder" as Company X would be considered to be carrying on, or engaging another person to carry on for Company X, the construction of the Units while it has an interest in the Joint Venture Lands. ...

19 December 1996 GST/HST Interpretation 11640-3[2] - Paragraph 2(b) of Part V of Schedule VI to the ETA

Specifically, XXXXX asks whether repair series supplied to an unregistered non-resident carrier, whose aircraft is brought into Canada solely for the purpose of obtaining major repairs, would be considered acquired "in the course of operating an aircraft" as provided for in paragraph 2(b) of Part V. ...

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