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For more information, see How to calculate your net tax if you are a charity New registrants If you are a new registrant, and you were a small supplier immediately before you became a registrant, you are considered to have received a supply by way of sale of property that was held immediately before you became a registrant for consumption, use, or supply in the course of commercial activities. ... Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses (where a factor approach for reimbursements is used) paid to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period in which the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (city and/or province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Notice 199, Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2025. ...

If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Vehicle definition chart Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor Pick-up truck (other than above) Footnote 1 1 to 3 1% to 100% passenger Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor Pick-up truck with extended cab (other than above) Footnote 1 4 to 9 1% to 100% passenger Sport utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor Sport utility (other than above) 4 to 9 1% to 100% passenger Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor Van or minivan (other than above) 1 to 3 1% to 100% passenger Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor Van or minivan (other than above) 4 to 9 1% to 100% passenger Footnote 1 A vehicle in this category that is used more than 50% of the time to transport goods, equipment, or passengers while earning or producing income, at a remote work location, or at a special work site, that is at least 30 kilometres from the nearest community with a population of 40,000, is considered a motor vehicle. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2018 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2018 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2019 must relate to the 2009 or a later tax year to be considered. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2019 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2020 must relate to the 2010 or a later tax year to be considered. ...

Eligible educator You are considered an eligible educator if, at any time during the 2020 tax year, both of the following conditions are met: You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2020 for teaching supplies that meet all of the following conditions: You bought the teaching supplies for teaching or facilitating students' learning The teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment You were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2021 must relate to the 2011 or a later tax year to be considered. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

"Related persons" are not considered to deal with each other at arm's length. ... " A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Related persons are not considered to deal with each other at arm’s length. ... A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...