住宅炒售规则的变更自2023年1月1日生效,任何在其销售之前拥有或持有的位于加拿大的住宅单元(或拟购买的位于加拿大的住宅单元),持有时间不足365天的收益被视为营业收入而非资本收益。 将燃料费用收益返还给农民税收抵免 Return of Fuel Charge Proceeds to Farmers Tax Credit 自雇农民以及是合伙经营农业业务并在阿尔伯...
This deeming rule will apply only if the gift would otherwise be eligible for an income tax credit or income tax deduction for the donation year had it been made before the end of that year and the donation amount is claimed as a credit or deduction for the donation year. CRA ...
In this case, $1050 is the maximum non-taxable reimbursement amount you can issue to your employee who drove 1,500 kilometers in a tax year. What was the CRA mileage rate In 2023? The CRA mileage rate in 2023 was, on average, 2¢ lower. It was set at the following rates...
The temporary flat-rate method will allow eligible employees to claim a deduction of $2 for each day they worked at home due to COVID-19, up to a maximum of $400. Under this new method, employees will not have to get Form T2200 or Form T2200S completed and signed ...