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An individual undertaking a post doctoral fellowship is not considered to be enrolled in a qualifying educational program. ... Note A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program. ... If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

A deemed resident if you do not have significant residential ties with Canada, but: you stay in Canada for 183 days or more in one calendar year, and you are not considered a resident of your home country under the terms of a tax treaty between Canada and that country. ... A deemed non-resident, meaning that you have significant residential ties with Canada but are considered a resident of another country with which Canada has a tax treaty. ... The answer is: Based on the information provided, you would be considered a resident of Canada for income tax purposes and should do your taxes. ...

The rules relating to whether a good or service is considered taxable, zero-rated, or exempt under the GST remain the same under the HST. ... If ownership or possession of the property is transferred to a recipient before April 2013, and that property would not be subject to the HST under the general transitional rules if it were supplied separately, the supply of that property will be considered to be a separate supply from the service or other property. ... Reporting the HST during the transition period for the supplier For the purposes of the 9% provincial part of the HST for PEI, amounts that become due, or are paid without having become due, on or after February 1st, 2013, and before April 1st, 2013, will be considered to become due, and not to have been paid before, April 1st, 2013. ...

In other words, in order for a person (or group of persons) to be considered to hold qualifying voting control of a corporation, 90% or more of shareholder votes in respect of all corporate matters must be held and controlled by the person (or group of persons) with limited exceptions. Only where a particular person (or particular group of persons) has a high degree of both ownership and control of the corporation will the person (or group of persons) and the corporation be considered to be closely related for purposes of the GST/HST. 7. ... Only where a person (or group of persons) has a high degree of entitlement to the partnership’s income or to amounts that would be paid to all members of the partnership on the winding-up of the partnership, as well as control of the partnership, will the person (or group of persons) be considered to have all or substantially all of the interest in the partnership. ...

Activities involving music entertainment or appreciation and recreational courses that include an element of music (e.g. ballroom dancing, aerobics) would not be considered music lessons. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ... Each program must be considered separately. Example A supplier offers a program for pre-school aged children and their parents. ...

There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a valid DCE server. ...

Evaluation – The CRA's Management of Interrelated Businesses Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed as release is considered to be injurious to CRA’s ability to effectively administer the ITA/ETA, and/or implement administrative plans to address the report findings. ... As noted by the AERB in their evaluation, certain relationships need to be considered in determining if certain tax benefits are available to a taxpayer or in determining if these benefits should be shared between different taxpayers. ... Personal Services Businesses (PSB) Personal Services Businesses (PSBs) exist where the individual performing the work would be considered to be an employee of the payer if it were not for the existence of the corporation. ...

The Board considered and welcomed the new, more user friendly structure of the document. ... Another topic the Board considered in depth is Canadians' perception of the fairness of the tax system and of the service they receive from the CRA. ... As part of its fiduciary responsibilities, the Board also considered the Corporate Risk Profile risk action plan in June 2016, as well as a new Corporate Risk Profile for the new fiscal year in April 2017. ...

CRA data generated or stored in databases within either SSC’s or IBM Canada Ltd.’s infrastructure is owned by the CRA and considered to remain under the control of the CRA. ... This type of caller information is considered to be under CRA’s control and will be collected and stored in the vendor’s data center to assist in the quality assurance of call center agents and to perform quality assurance of service. ... CRA data, generated or stored in databases within either SSC’s or IBM Canada Ltd.’s infrastructure, is owned by the CRA and considered to remain under the control of the CRA. ...

Calculate the total pensionable income Employee's gross pay for the pay period plus Employee's taxable benefits and allowances for the pay period minus Employee's non-pensionable earnings What are non-pensionable earnings Non-pensionable earnings are: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to restart contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP Employment income, benefits, and payments from which you are not required to deduct CPP equals This is the total pensionable income If the maximum CPP contribution is reached during the pay period, use only the part of their pensionable earnings for the pay period up to the first maximum annual pensionable earnings ceiling to determine their total pensionable income for the pay period. ... Steps Calculate the amount of pensionable earnings for the period of employment The following calculation must include only pensionable earnings in their employment with you: Employee's gross pay for the total period of employment which will be included in box 14 of their T4 slip plus Employee's taxable benefits and allowances for the total period of employment which will be included in box 14 of their T4 slip minus Employee's non-pensionable earnings What are non-pensionable earnings Non-pensionable earnings are: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to restart contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP Employment income, benefits, and payments from which you are not required to deduct CPP equals This amount is the pensionable earnings for the period of employment Calculation example Your employee Joseph was pensionable for the whole year of 2025. ... These are earnings: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to start contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP From employment, benefits, and payments from which you do not deduct CPP equals $35,000 is Joseph's pensionable earnings for the period of employment Confirm the amount of pensionable earnings for the period of employment Use one of the following amount that applies to your situation: If the amount in step 1 is less than maximum annual pensionable earnings, use the amount from step 1. ...