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Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 8 – Capital gains
You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 7 – Capital gains
You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...
Current CRA website
Foreign Convention and Tour Incentive Program Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages
Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Appendix A – Proof of non-residence in Canada The following examples of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the sale is made is not resident in Canada. ...
Current CRA website
and COVID-19
If all of the income that entitled an individual to the COVID-19 benefit amounts is tax exempt, all of their COVID-19 benefit payments are considered tax exempt. ... Using the detailed method is not considered a simple tax situation. For the 2021 tax return, an employed individual can choose to claim the Home office expenses using either: the temporary flat rate method, or the detailed method Each employed individual working from home can use the temporary flat rate method to calculate their deduction for home office expenses if all of the following conditions are met: They worked from home in 2021 due to the COVID-19 pandemic They worked more than 50% of the time from home for a period of at least four consecutive weeks in 2021 They are only claiming home office expenses and are not claiming any other employment expenses They were not reimbursed by their employer for home office expenses The temporary flat rate method allows eligible employees to claim a deduction of $2 for each day they worked at home in that period, plus any other days they worked from home in 2021 due to COVID-19, up to a maximum of $500. ...
GST/HST Ruling
26 September 2017 GST/HST Ruling 126881 - Eligibility to claim an 83% public service bodies’ rebate
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
GST/HST Ruling
24 July 2017 GST/HST Ruling 138196 - – Eligibility to an 83% public service body rebate
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
GST/HST Ruling
15 February 2018 GST/HST Ruling 160674 - – Eligibility to an 83% public service body rebate
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
GST/HST Ruling
26 April 2018 GST/HST Ruling 175073 - Eligibility to an 83% public service body rebate
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
GST/HST Ruling
24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility
A facility or part of a facility will be considered a qualifying facility if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
GST/HST Ruling
6 July 2020 GST/HST Ruling 123293 - Eligibility for the 83% health care rebate
A facility or part of a facility will be considered a “qualifying facility” if: (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition of “facility supply” in subsection 259(1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of health care services applies to the facility or part during that fiscal year or part. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...