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An organization must first be designated as a QCJO to claim the Canadian journalism labour tax credit; potentially have their subscription costs be considered as qualifying subscription expenses for the digital news subscription tax credit; and/or apply for qualified donee status as a registered journalism organization. ...

One-time top-up to the Canada Housing Benefit- Closed Who was eligible to apply What was considered eligible rent Estimate your income and rent If your application is selected for review If you disagree with the decision Return the payment Contact us Estimate your income and rent Status: Closed Estimate your 2021 adjusted family net income for the one-time top-up to the Canada Housing Benefit to check if: it is $35,000 or less for families, or $20,000 or less for individuals you paid at least 30% of your 2021 adjusted family net income in rent in 2022 What is adjusted family net income Your 2021 family net income (line 23600 of your tax return plus line 23600 of your spouse's or common-law partner's tax return, and any world income not reported in a 2021 tax return to the CRA, such as by a new resident) minus Any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received in 2021 (line 11700 and line 12500 of your or your spouse's tax return) plus Any UCCB and RDSP amounts repaid in 2021 (line 21300 and line 23200 of your or your spouse's tax return) equals 2021 adjusted family net income Use the tool to estimate your income and rent This page does not save any data, so if you leave or refresh the page you may need to enter the information again. ...

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. ...

If you normally live outside of Canada, or spend more than 183 days a year away from Canada, you may be considered a non-resident for income tax purposes. ...

Only debts that are certain of being uncollectible are to be considered bad debts. ...

These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post secondary school level Certain ancillary fees and charges, such as health services fees and athletic fees, may also be eligible tuition fees. ...

Logging operations are generally considered to encompass any of the following: (a) cutting or "felling" trees in the woods, (b) trimming off branches and tops, (c) "bucking" into desired log lengths, (d) transporting logs to tidewater, or some other central gathering point, e.g. dry land sort, and (e) booming, rafting, or loading onto barges for towing to the mill. ...

They also considered bringing forward working group findings to create concrete recommendations for the CRA. ...

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. ...