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The difference between what you paid and what the seller paid is considered to be deducted as capital cost allowance (CCA). ...

The following may be considered when determining operating expenses: Prepaid expenses Accounting and legal fees Advertising expenses Business tax, fees, licenses and dues Insurance expenses Interest and bank charges Maintenance and repairs Meals and entertainment Office expenses Salaries, including employer's contributions Business start-up costs Motor vehicle expenses Prepaid expenses A prepaid expense is an expense you pay ahead of time. ...

References 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 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 Examples of employment duties Employment duties may include when the employee actively engages in a business meeting, negotiation, discussion, or other bona fide business transaction during the event on your behalf. ...

Under the CRA administrative policy for gifts, awards, and long-service awards, gift cards that meet all of the conditions may be considered non-cash. ...

However, income earned as a crew member that receives a share of the catch (sharesperson) is considered self-employed income. ...

Three items of identification-- the Business Number, tax year end, and Web Access Code or EFILE On-Line number and password-- make up your electronic signature, which is considered official. 8. ...

A claim is considered to be complete when all of the above documents are filed with the CRA. ...

Immigrants and emigrants are considered part-year residents. They are generally subject to tax on their world income from the date of entry into or until the date of departure from Canada. ...

This election allows the shareholder to exclude from income the amount that otherwise, would be considered a taxable foreign dividend. ...

To keep the process simpler for you, we considered this condition to be met when you entered your CEWS amount at line 300 in your CRHP application. ...