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Watch now: Federal Budget Tax Highlights webinar. In addition, you can download the Tax Highlights. The CRA has recently published 3 updated policies:.

The CRA has recently informed us that it has revised its guidance, which we originally summarized in our March 8 update, on how to deal with questions 1, 3, 4, 6, 7, 8 and 9 where a note must be attached to a T3 return that is being EFILED. The CRA has now advised us that this information only has to be retained by the taxpayer in their records in the event the CRA asks to see it at a later date.

According to the CRA:. Subject to parliamentary approval, the tax will apply beginning on September 1, Key considerations for filing T3s include the following:. As noted in our recent tax blog , there are several Budget proposed tax measures that would impact personal income tax returns. As these measures have not yet been enacted, there has been uncertainty on how affected taxpayers should file T1 returns.

We followed up with the CRA to see if it could provide more details, and we now understand that proposed tax changes for T1s will be administered as follows:. As such, if a return is filed claiming either of these credits prior to the legislation receiving Royal Assent, there will be a processing delay as the entire return will be held by CRA until Bill C-8 has passed.

Therefore, taxpayers and their advisors will need to decide on whether they want to file the T1 return with or without a claim for these credits. If they file without the claim, any refund due without the additional credit will not be delayed but a T1 adjustment will have to be filed later once Bill C-8 receives Royal Assent. The February 4, draft legislation includes measures which amend electronic filing thresholds for prescribed information returns.

Proposed subsection This proposed amendment applies in respect of prescribed information returns filed after and there are associated penalties for non-compliance. Since most tax year information returns will be filed by the time the legislation receives Royal Assent, the CRA has confirmed that the new mandatory electronic filing penalty under proposed paragraph 7.

The CRA will publish additional guidance over the coming months. We are still confirming with the CRA on how it will be administering the proposed measures with respect to electronic filing thresholds for tax preparers and electronic payments.

These measures are also effective for and have associated penalties. We will provide you with updates on this page when more information is available. On February 9, the government announced it intends to extend the expanded access to the Local Lockdown Program and Worker Lockdown Benefit originally announced on December 22, by one month, until March 12, In other words, the expanded access to both these programs is now being extended to cover qualifying period 26 which is from February 13 to March 12, As reported in our recent blog , the draft legislation released on February 4, indicates that the effective date for the measures on the electronic delivery of certain NOAs is January 1, The CRA has now confirmed that it will not be implementing this measure until this date.

Users logging into Represent a Client, My Account or My Business account for the first time after this update will be prompted to make this selection. Once the 8-hour period elapses, a new code will have to be entered when logging in and you can again select the 8-hour option. Taxpayers logging in for the fist time to MyA after this update will be prompted for their email address if there is not one already on file.

If an email address is not provided, the taxpayer will not be able to access MyA. Finally, as previously noted, the CRA has confirmed with us that mandatory email addresses in My Business Account and Represent a Client are not required at this time.

Further, to qualify as DIEP, the property must be acquired and made available for use within certain time limits:. As mentioned in our news item dated January 26, , the CRA previously told us the following on the application of these changes:. Taxpayers are advised to request an adjustment request to their return once the supporting legislation receives Royal Assent.

Now that supporting draft legislation has been released for comment, we will follow up with CRA on its plans for implementation timing. On February 4, , Finance Canada released draft legislation that included revisions to the trust reporting rules that were originally announced in the Federal Budget. The rules generally apply in the same manner as originally announced and include a deferral of the rules for one year. Specific changes include:.

It should also be noted that the Quebec government has also deferred the new reporting rules for Quebec tax purposes for one year.

On February 4, , Finance Canada released draft legislative proposals to implement previously announced tax measures. The proposals would implement various measures announced as part of Budget and previous budgets, including measures that would:. Finance Canada has provided a detailed backgrounder on the proposed income tax mandatory disclosure rules along with sample notifiable transactions.

A backgrounder has also been provided on the proposed immediate expensing measures. Canadians are invited to provide comments on the draft proposals and the sample notifiable transactions.

We will be reviewing the proposals in further detail and will continue to update you on key developments and findings. The CRA has shared with us the following update on the Budget proposal which would allow for the immediate expensing of certain assets:. In addition to the enhanced CCA deductions available under existing rules, such as the full expensing for classes As of December 31, , the legislation to support this proposed measure is pending.

The Canada Revenue Agency will only allow claims related to immediate expensing once supporting legislation has been introduced. Taxpayers are advised to request an adjustment to their return once the supporting legislation receives Royal Assent. The service connects income tax professionals with experienced CRA officers from the Income Tax Rulings Directorate who can help practitioners with their interpretative issues related to the Income Tax Act.

Any income tax service provider can register and benefit from the service, provided they do not belong to a firm with greater than 50 partners. The DTS currently has 6, income tax practitioners registered. According to a recent survey conducted by the CRA, approximately 68 per cent of the registrants are Chartered Professional Accountants. In addition, 93 per cent of survey respondents indicated they are satisfied with the DTS and would recommend it to a colleague.

The survey results confirm that the DTS has been well-received by small and medium-sized practitioners and is helping them find answers to their interpretive income tax enquiries.

The CRA has also highlighted the criteria that must be met for employers interested in automating the completion of electronic TS forms. As noted in our January 4, news item, the CRA published their administrative positions for employer-provided benefits and allowances pertaining to home office expenses, commuting and parking for The CRA has further updated their guidance with two key changes :.

Finance has recently published the explanatory notes for Bill C The CRA has confirmed that this additional reporting requirement applied only for the calendar year and therefore, no additional reporting is required for The CRA has updated their webpage on the proposed trust reporting rules with the following message:.

That version appears to contain no reference to the new trust reporting rules. However, we also understand that a draft version of an earlier version of the T3 return was included in some software packages and this form did have references to the proposed rules.

Similarly, some software packages contained a draft Schedule 15 which would be used to report the information required under the draft legislation. Given the ongoing confusion, we have again asked both the CRA and the Department of Finance to provide an update on the status of the proposed rules as soon as possible. Today, the government announced that the repayment deadline for CEBA loans to qualify for partial loan forgiveness is being extended from December 31, , to December 31, , for all eligible borrowers in good standing.

Outstanding loans would subsequently convert to two-year term loans with interest of five per cent per annum commencing on January 1, , with the loans fully due by December 31, The government also announced that the repayment deadline to qualify for partial forgiveness for CEBA-equivalent lending through the Regional Relief and Recovery Fund is extended to December 31, These sessions will be held in:.

Affected businesses and organizations can register online for these sessions. When the changes are made, taxpayers will be prompted for their email address upon logging in to MyA if there is not one already on file. If an email address is not provided, the taxpayer will lose their access to MyA. The CRA is suggesting that taxpayers provide their email addresses before February to avoid delays. Taxpayers should keep in mind that by providing their email addresses before February , they will no longer receive paper correspondence from the CRA.

Instead, they will be sent an email notification whenever they have received CRA correspondence which they can then download by logging into their MyA. However, starting in February , all users including taxpayers who provided their email addresses before February will be given the option to receive CRA correspondence by mail or an email notification by logging into their MyA and selecting their preferred option.

Affected Canadian workers in newly designated lockdown regions can apply for the benefit now. Payments will be retroactive to December 19, On December 30, the CRA sent a communication to stakeholders to announce that the administrative relief that was provided to Canadian-resident cross-border workers in respect of their income tax obligations will now also apply to the tax year.

On December 29, the CRA sent a communication to stakeholders to notify them that there is an error in a previous version of the wage and hiring support spreadsheet which may have shown claimants that they were not eligible for the Tourism and Hospitality Recovery Program for period 22 October 24 to November 20, when in fact they were.

The federal government recently announced that the automobile income tax deduction limits and expense benefit rates will be increased for As you may recall, the CRA announced a number of administrative rules to provide relief on employment benefits due to the pandemic for The CRA has now provided an update on how these rules will apply for Generally speaking, the original announcement for will now apply from March 15, to December 31, but some additional relief has been announced.

We have asked the CRA to confirm that the additional relief applies to both and Note that the government had previously announced that the automobile standby charge relief applied to both and On December 22, the federal government announced its intention to temporarily expand eligibility for key support programs to ensure Canadians are protected and workers and businesses get the help they need to sustain them through new and necessary public health restrictions.

More details on these measures are included in their backgrounder. Note that the Bill was amended by the House of Commons Standing Committee on Finance with a change that may restrict subsidy claims made by a publicly traded company or a subsidiary of such a company that paid dividends to an individual who held common shares. The CRA has updated their main home office expense deduction page with the following message:.

Web content and forms are currently being updated to reflect this change. As many employers offered flexible working arrangements during as pandemic restrictions were lifted, we have asked the CRA to provide guidance on how these arrangements will be dealt with as they update their resources. In the federal budget, the government announced new reporting requirements that will apply to certain trusts.

Under the proposals, affected trusts will be required to report the identity of all trustees, beneficiaries and settlors, as well as the identity of each person who has the ability to exert control over specific trustee decisions. Significant penalties can apply for non-compliance. These proposed rules were scheduled to apply to returns required to be filed for the and subsequent taxation years.

Draft legislation for these proposals was released but has not been passed into law. We had hoped that more information on this would be released in the recent Economic and Fiscal Update, but no new information was communicated. We have again asked the CRA to confirm what will be required for T3 returns. We received hundreds of questions which we were able to streamline into 29 key questions from our members to the CRA.

View the responses from the CRA. Where the affected businesses and platform operators show that they have taken reasonable measures but are unable to meet their new obligations for operational reasons, the CRA will take a practical approach to compliance and will exercise discretion in administering these measures during a month transition period, starting July 1, Read our summary of the key tax measures.

The purpose of the audits is to identify claim errors and make sure those who received CEWS benefits qualified for them. During the audit process, CRA auditors will contact claimants with a request to submit the documentation needed to verify revenue and payroll. If you and your clients require additional time to gather the requested documentation, you should contact the auditor reviewing the file. On December 3, the federal government released a backgrounder and draft legislation which will change the delivery of CAI payments from a refundable credit claimed annually on personal income tax returns to quarterly payments made through the benefit system.

Starting with the taxation year, the CAI would no longer be claimed on personal income tax returns. That said, individuals would still need to file a tax return in order to receive CAI payments for the upcoming fuel charge year and also indicate whether they live outside a Census metropolitan area and thereby qualify for the rural supplement for the upcoming year.

This payment would return proceeds from the first two quarters of the fuel charge year. As discussed in our March tax blog , many members will be engaged to assist clients with their accounting, bookkeeping and tax compliance needs but they may not be performing an audit, review or compilation as part of their work. Schedule , Part 1 of the form deals with information on the accountant who prepared or reported on the financial statements. Part 2 of the form must be completed unless the accountant does not have a designation or if the accountant is connected with the corporation.

The nature of the questions in Part 2 creates uncertainty where a member is assisting the client in preparing their financial records for example, doing bookkeeping and preparing a tax return but are not performing an audit, review or compilation on the financial statements.

We have discussed the need to update the form with the CRA and we understand that a new version of the form will likely be released later in The CRA has provided guidance to taxpayers who will not be able to deal with their federal tax obligations due to flooding in British Columbia and Eastern Canada.

In its news release, the CRA has provided more information on the Taxpayer Relief Program and provided some suggestions to reduce the disruption caused by the recent catastrophes.

In particular, the CRA states that Canadians facing such extraordinary circumstances will be treated fairly if they are unable to meet their federal tax obligations during this time. Tax legislation and administration are increasingly complex, bringing more risk for those who provide tax services to their clients. Oakey, national director of tax services at Baker Tilly, and Sandy Stedman, partner at Schibli Stedman King discussed strategies to run a high-quality tax practice.

Watch the video to find out what the most common, current sources of insurance claims filed against tax practitioners are, and learn simple but effective strategies and best practices to mitigate these risks. You can also learn more about this topic from our September tax blog: Tips on running a high-quality tax practice. Be sure to sign up for our tax blog to join our growing audience of over 25, tax professionals who receive updates on the latest tax blogs as well as resources and professional development opportunities.

As a reminder, the CRA stopped collecting the following Ontario annual information returns as of May 15, :. According to information provided to us, the Ontario government took over responsibility for administering the annual information return required under Ontario law as part of the implementation of their new Ontario Business Registry system. The Ontario government has revised their website to include new information on the annual return, the steps for filing it, and using the new site more generally.

For most Ontario corporations, some work will be needed before an annual return can be filed. The steps are outlined on the website. More information and contact details for the Ontario government are included on the website.

On November 24, the federal government introduced Bill C-2 to implement the recently announced changes to its COVID business and worker support programs which we summarized in our October 21 st post. In addition, the government provided additional guidance on the types of business that would be eligible for the Tourism and Hospitality Recovery Program in its backgrounder. Support under the CEWS and the CERS would be available to the tourism and hospitality sector and to the hardest-hit organizations that face significant revenue declines.

Eligible entities under these rules would need to demonstrate a revenue decline over the course of 12 months of the pandemic, as well as a current-month revenue decline. In addition, organizations subject to a qualifying public health restriction would be eligible for support, if they have one or more locations subject to a public health restriction lasting for at least seven days that requires them to cease some or all of their activities.

The proposed legislation also allows the government to extend the subsidies by regulation but no later than July 2, and the programs will continue to be administered by the CRA.

While the CRA has deferred the filing requirement of the information return for certain platform operators for the calendar year, we wanted to remind readers that businesses affected by the new rules are still required to register and comply with all other requirements. This includes:. Note that storage service providers that fall under the new rules are still required to provide the CRA with notification by January 1, , that they supply the storage services in the course of a business carried on as of July 1, or within six months after the day on which the business began supplying the storage services in the course of a business.

Thus, information returns will not be required for the calendar year. Going forward, the information return reporting requirement will be in effect for all other calendar years. For example, the information return for must be filed before July The CRA indicates that procedures for filing the information returns will be issued in advance of the filing deadline. We have made the CRA aware of these concerns and they are working on resolving them.

The capital gain and loss summary has also been taken down. The CRA expects to resolve the issues and have this information available again by December. We will keep you posted once we get more information. On October 21, the federal government announced proposed changes to both business and worker support programs. It was confirmed that the existing general support programs that were scheduled to end on October 23, will in fact end on schedule.

However, more focused assistance will be made available as discussed below. Businesses that face temporary new local lockdowns will be eligible for up to the maximum amount of the wage and rent subsidy programs, during the local lockdown, regardless of losses over the course of the pandemic. These programs will be available until May 7, , with the proposed subsidy rates available through to March 13, From March 13, , to May 7, , the subsidy rates will decrease by half.

We will provide more information as it becomes available. Backgrounders are also available on the targeted business support programs and the new Canada Worker Lockdown Benefit on the Department of Finance site. Once a representative has made a request to be authorized or to increase the level of authorization through RAC, the taxpayer must verify the request online within ten business days for it to be accepted.

The specific steps are highlighted in the email. Please note that this new process applies only to new authorization requests submitted by representatives through RAC. Another option for verification has been provided that applies to individuals only. Although the individual will not need to verify the request in MyA, they may be contacted by the CRA to verify the request.

We previously passed along feedback to the CRA that many members found the verification call to clients from CRA to be problematic as clients may not answer the call from CRA, resulting in cancelled authorization requests. This new process is intended to address this issue while allowing for a second level of verification. A registered electronic filer in good standing can submit an authorization request through their EFILE certified tax software for instant online access to an individual or business account.

Before submitting an authorization request via EFILE, the taxpayer must sign a signature page and the representative must keep it in their records for six years following the date that the return was electronically filed.

Within MyA and MyBA, individuals and business owners can authorize a representative online, giving representatives immediate online access to an individual or a business account. Authorizations made under this method will not require CRA verification. This method may work well for clients who are familiar with MyA or MyBA since it is a one-step process. On October 8, , the Organization for Economic Cooperation and Development OECD announced that out of the countries of the Inclusive Framework have agreed on the elements of its two-pillar plan on international tax reform.

The DST will only be imposed if the global agreement has not come into force by January 1, However, if the tax does apply, it will be applicable to revenues that arise on or after January 1, This is a very unusual provision as affected corporations may be subject to a tax beginning on January 1, but will not know whether the tax has to be calculated and remitted until January 1, Similarly, the CRA will not know until early whether it needs to actually administer the tax.

Although greater flexibility on timing is appreciated, this approach could create compliance costs for both corporations and the government for a tax that may not apply. The key changes include:. In our discussions with the CRA, we outlined our key concerns with the new rules and asked for further clarity on the types of services that will be captured under the DTCPRA. It should be noted that draft legislation for these proposals was released but has not been passed into law.

Based on feedback received, many want to start the data collection process well before the T3 filing deadline and they have asked us whether we have any insight on when the CRA will provide details on what will be needed.

We have asked the CRA whether they can release a draft version of the new T3 schedule that will have to be completed, or a list of the specific information that will be needed to complete the form.

We will also follow up with the CRA on the status of T3 efiling as it was our understanding that it will be possible to efile most T3 returns which should make the filing of these returns and the additional required information easier. When implementing changes announced in a federal budget, two bills are generally tabled in Parliament to enact the changes. Changes that require immediate enactment are generally included in the first bill, which is normally passed into law before Parliament adjourns for the summer this year, it was Bill C, Budget Implementation Act, , No.

The balance of the legislative changes is typically released as draft legislation during the summer and tabled in Parliament as a bill in the fall.

However, legislation was not introduced for the remaining federal budget proposals before the election was called. As there was not a change in the governing party, our expectation is that the government will follow through on their previous proposals and draft legislation will be released soon. It recently came to our attention that some CRA post assessment review letters were being delivered directly to individual taxpayers instead of their authorized representatives despite instructions transmitted as part of the EFILE process.

The main concern we have is that these taxpayers might assume their representative will respond to the letter, as they have historically. Since their representative is not receiving the letter, the required response may be late or even missed, resulting in a reassessment. We passed this issue along to the CRA and they have indicated they have identified the source of the issue and are actively working to fix it.

We understand that CRA agents will contact the representatives of the affected taxpayers before further compliance action is taken and an extension will be granted based on the date of this second contact attempt. These deadlines are unlike most others in terms of what day they fall on and the implications of missing a deadline. Therefore, we wanted to provide you with a summary to help you track these key dates. The deadline to amend your application or increase the claim amount is also days after the end of the claim period.

Reductions can be requested after the deadline. Unfortunately, there has been no legislative response to this request. As the pandemic continues to evolve there are number of important employment issues on which the CRA needs to provide guidance.

Some of the key issues we have highlighted to the CRA include:. For example:. Many employers have re-opened their offices and are allowing their employees to work from home and the office. That said, employers would have difficulty meeting social distancing and other pandemic requirements if all their employees were to return at once.

All these issues pose various interpretative and administrative issues including:. These are just a few issues we have raised to the CRA which were based on member feedback. We will continue to update you as we get more information.

The federal budget contained several proposals that will change how the CRA communicates with taxpayers and their representatives. In particular, significant issues and concerns have been identified with respect to the Notices of Assessments NOAs proposal.

This proposal would apply in respect of individuals who file their own income tax return electronically through NETFILE and those who employ the services of a tax preparer that files their income tax return electronically through EFILE. Based on our discussions with the CRA, the changes planned are more far-reaching as we understand the plan is to completely eliminate the mailing of paper NOAs where a return is efiled.

Under this plan, there will be two ways that these individuals can get their NOA:. This is a significant change and there are fundamental concerns and issues that we believe need to be discussed and dealt with before implementation. We have made a submission to the government which urges the government to delay the implementation of the NOA proposal until the T1 tax filing season for returns.

We have also provided a detailed summary of the concerns and questions around the NOA proposals as a basis for further discussions. We will continue to keep you updated as new developments arise. One proposed change in the federal budget would allow Canadian-Controlled Private Corporations CCPCs to immediately expense certain capital expenditures, effective for property acquired on or after April 19, and put into use before We have learned that the CRA will not allow the proposed deduction as legislation had not been introduced and they have disallowed the claim for some taxpayers.

If and when the federal government moves forward with this proposal, it should be possible to file an amended return at that time to claim the deduction. The regulations deal with extension issues and also a technical change that will provide relief for newer employers using the general approach in situations that were outlined in the July 30 Department of Finance backgrounder. Please note that, with a federal election underway, a number of Elections Canada regulations are now in full force until the end of polling day September 20 , when Canadians vote.

As a result, we may not be able to communicate in the manner to which you have become accustomed. Under the general approach, an employer compares its current revenue with the same period before the pandemic. Once an approach is picked in period 5, then the employer must follow this approach for all remaining periods.

In the question we asked the CRA, the employer was considering their claim for period 14 whereby revenue for March is compared with revenue for March This was problematic, as the employer in question was a new business that was commenced in May However, they also pointed out that the matter had been referred to Finance Canada.

Given the filing deadline for period 14 is October 7, there is a concern whether legislation will be enacted in time, and we will follow up with the CRA on how they plan to apply this change.

In addition to this change, the draft legislation also includes proposed amendments that will enact the June 2 Finance Canada announcement see our June 3 news item.

On July 30, the federal government announced the extension of COVID support measures for individuals and businesses. These extensions include:. The government is also proposing to offer businesses greater flexibility when calculating the revenue decline used to determine eligibility for the wage and rent subsidy programs and the new Canada Recovery Hiring Program.

Further, it has released draft legislation that provides clarity on previously announced changes to the wage subsidy for furloughed employees. The CRA has recently published guidance on its existing process for requesting a remission review, including information on:. In Technical Interpretation I, the CRA was asked whether the owner of a qualifying property that operates a hotel, or other similar business, would be considered to use its qualifying property primarily to earn rental income and therefore not eligible to claim the CERS for that qualifying property.

While a question of fact, the CRA provides some helpful guidance. The CRA indicates that generally, any income earned from the use or occupation of a property is considered to be rental income. However, where an entity also provides significant additional services that are integral to the success of its ordinary activities, it is the CRA’s position that the operation of that entity would be earning income from the services provided instead of rental income.

The CRA indicates that whether a particular payment for insurance made by an eligible entity in respect of a qualifying period is qualifying rent expense depends on the terms of the relevant insurance contract.

Generally, if the insurance is on the qualifying property, then the amount paid for the insurance should be part of qualifying rent expense. In contrast, if the insurance is for content or personal property, then the amount paid for the insurance should not be included in qualifying rent expense.

The CRA has recently released guidance on how authorized representatives can make a bulk request for the cancellation of penalties and interest on behalf of multiple taxpayers, for which the request for relief have common reasons or similar facts. When submitting a bulk request, representatives should ensure the following:.

The original release caused a significant amount of confusion and many questioned whether Finance Canada could change the coming into force date of the bill. Confirmation was provided that the bill is the law, and it currently applies as passed by Parliament. Finance Canada believes that the bill allows for surplus stripping as it could apply where there is no genuine intention to transfer ownership of the business and as such, compromises the integrity of the tax system.

In particular, reference is made to converting dividends into capital gains which are taxed at a lower rate. The same risk presumably applies to gains eligible for the capital gains exemption although that is not discussed specifically. Further draft legislation will be released which will contain more rigorous rules that will deal with issues such as whether the new owners are active in the business. The final legislation will apply as of the later of either November 1, or the date of publication of the final draft legislation.

The purpose of this study is to evaluate the web content, as well as the online calculator used in the CRHP application process. The study takes approximately 45 minutes. You can submit your questions on Slido enter code until Sunday, July 11, Bill C sought to eliminate this inequity. As the bill was considered by Parliament, the Department of Finance Canada expressed concerns that the draft changes could allow for inappropriate surplus stripping. Due to this, on June 30, Finance Canada announced that:.

The CRA indicated, however, that after the registration is complete, a representative will have to provide proper authorization for any further communication with the CRA. Of note, the CRA has announced that the simplified registration site will open on June 21, Two recently published technical interpretations, I7 and I7, deal with whether various mandated closures would qualify for lockdown support. The scenarios presented to the CRA were:. Of particular note, the CRA indicates that in determining whether a public health restriction requires that some or all of the activities of the eligible entity at the qualifying property are required to cease i.

The CRA also notes that for a particular order to meet the conditions of a public health restriction under subsection The CRA indicates that the entity may have some flexibility in the method it can use to satisfy this condition, provided that it is appropriate for those particular circumstances. Thus, in the case of a travel agency, if, prior to the closure, clients made in-person visits to the office to arrange travel bookings and in-person visits ceased upon closure of the office as the result of an order or decision, then those activities could be considered restricted activities and this condition could be satisfied.

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Climate-resilient buildings and core public infrastructure report: plain language summary Health impacts of traffic-related air pollution in Canada COVID in Canada: a two-year update on social and economic impacts. Unravelling the story about household textile and e-waste disposal in Canada Health of Canadians in a changing climate: advancing our knowledge for action Nations to nations: Indigenous voices at Library and Archives Canada.

Estimated cost of cleaning Canada’s orphan oil and gas wells Reporting suspicious incidents to police: communities and police working together to prevent violent extremism Diabetes, Diversity of the black population in Canada: an overview Canada’s Black population: growing in number and diversity Preserving and promoting: black cultural heritage in Canada.

Below you can find some of the research into mental health being undertaken across the Government of Canada Loneliness in Canada Mental health and substance use impacts of COVID lay summary of knowledge synthesis projects Self-perceived mental health and mental health care needs during the COVID pandemic.

Retrospective report on the 43rd general election of October 21, Mental health and problematic social media use in Canadian adolescents: findings from the Health Behaviour of School-aged Children study Consumer Price Index: in review. Ransomware playbook Clean water for First Nations: is the government spending enough?

 
 

 

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Canadians Celebrate Tax Freedom Day on June 15, provincial and municipal taxes up front, you would give government every dollar May 21, We are so pleased to welcome all back to the in-person Canada Day event at Riverside We acknowledge the financial support of the Government of Canada. As we have previously reported, the government announced in the federal budget, followed by draft legislation released on February 4, , that it would.

 
 

Canada’s tax deadline is still April What if you don’t make it? – National | .Featured publications – Government of Canada Publications –

 
 

The Government of Canada is doing everything it can to finish the fight against COVID, and will continue to be there for those who need help. Our plan will build a more resilient economy that benefits the middle class and everyone working hard to join it. Budget includes a jobs and growth plan to increase opportunities for women and young Canadians including investments in a Canada-wide Early Jobs government official siteone adpkd symptoms and Child Care system.

Budget supports Canadians by creating new opportunities in the trades and helping people develop the skills needed to succeed. The Government of Canada will continue to help businesses grow and innovate by creating incentives to hire workers, providing access to financing to scale-up canadq, and making it easier to adopt new technologies to reach more Canadians.

We government of canada canada day 2021 tax – government of canada canada day 2021 tax continue implementing our plan for a healthy environment and a healthy economy by creating jobs in the clean tech sector, and ensuring our kids and government of canada canada day 2021 tax – government of canada canada day 2021 tax grow up in a country with clean air and clean water.

Find out how Budget will help get us all through this pandemic, create jobs, and build a more resilient Canada. Despite government of canada canada day 2021 tax – government of canada canada day 2021 tax severe impact of the second wave on Canadian workers and businesses, we are on path to create one million jobs by the end of the year—ahead of expectations. Budget proposes to introduce the new Canada Recovery Hiring Program for eligible employers that continue to experience qualifying declines in revenues relative to before the pandemic.

The proposed subsidy would offset a portion of приведу ссылку extra costs employers take on as they reopen, either by increasing wages or hours worked, or by hiring more staff. The Canada Emergency Wage Subsidy has helped more than 5. Budget proposes to extend the wage subsidy, the rent subsidy, and Lockdown Support until September 25, To make sure small business and independent entrepreneurs can access the capital they need to recover, innovate, and grow in the long-term, Budget proposes to improve the Canada Small Business Financing Program.

The skilled trades are vital to our economy, and apprenticeships are the bridge that help skilled workers, especially young oc starting their careers, connect with businesses and find well-paying jobs. The Apprenticeship Service would help 55, first-year apprentices in construction and manufacturing Red Seal trades connect with opportunities at small and medium-sized employers. It will provide an additional incentive for employers who hire people traditionally underrepresented in the trades, including women, racialized Canadians, and persons with disabilities.

To fuel the recovery, jobs, and growth, the government is launching the Canada Digital Adoption Program, which will create thousands of jobs for young Canadians and help as many assmall and medium-sized businesses adopt new digital technologies. Eligible businesses will receive micro-grants and access to zero-interest financing to help offset the costs of going digital—and be able to access support from digital trainers within a network of up to 28, well trained young Canadians.

Small businesses need access to financing in order to invest in people and innovation, and to have the space to operate and grow. With a rise in online transactions during the pandemic, small- and medium-sized businesses incur interchange fees for these transactions.

The government will engage with key stakeholders to: lower the average overall cost of interchange fees for merchants; ensure that small businesses benefit from pricing that is similar to large businesses; and protect existing rewards points for Canadian consumers. In many communities, the most vibrant spaces in our communities have laid dormant as Canadians took precautions to stay safe. These projects will stimulate local economies, create jobs, and improve the quality of life for Canadians from coast to coast to coast.

Budget makes a generational investment to build a Canada-wide early learning and child care system. Women entrepreneurs would have greater access to financing, mentorship, and training. The government—in consultation with provinces, territories, municipalities, Indigenous peoples, gender-based violence experts, stakeholders, and, most importantly, survivors of gender-based violence—is moving forward on a first-ever National Action Plan to End Gender-Based Violence.

This plan will focus on ensuring that anyone facing gender-based violence has reliable and timely access to protection and services, no matter where they live. All Canadians should have access to a full suite of /76274.txt and reproductive health resources and services, no matter where they live. Climate action starts at home, and deep home energy retrofits can have a big effect on emissions reduction.

The program would be available by summer and support retrofits for up tohouseholds. Carbon capture, utilization, and storage CCUS is an important tool for reducing emissions in high governmen sectors.

Canada is a leader in CCUS, with domestic projects that currently capture 4 megatonnes daj carbon every year, but we have the technical and geological capacity to capture and store much more. Budget proposes to introduce an investment tax credit for capital invested in CCUS projects, beginning inwith the goal of reducing emissions by at least 15 нажмите чтобы прочитать больше of CO2 annually.

Communities across Canada now face once-in-a century floods every few years due to climate change. These devastating deluges are damaging homes, businesses, and infrastructure. To make our communities safer and more resilient. This includes:. This support would help offset governmeent income that many Canara students rely on to pay for tuition, books, housing, and other living expenses. It would help 55, first-year apprentices in construction and manufacturing Red Seal trades connect with opportunities at small- and medium-sized employers, and provide an extra incentive for employers to hire women, racialized Canadians, and persons with disabilities.

The new Canada Digital Adoption Program will also create training and work opportunities for as many as 28, young people to help small- and medium-sized businesses across Canada adopt new technology. Funding for the Kids Help Line has been extended into to ensure that it can continue to deliver counselling services to youth during the pandemic.

Canadians aged 5 to 29 can call the Kids Help Phone at Displaying measures from chapter: ” ” containing keyword ” “. You will not receive a reply. For enquiries, please contact us. The Government of Canada has government of canada canada day 2021 tax – government of canada canada day 2021 tax plan to create 1 million new jobs and drive economic growth. Themes Expand all Collapse government of canada canada day 2021 tax – government of canada canada day 2021 tax.

Path to One Million Jobs. Canada Technology Adoption Fund To fuel the recovery, jobs, and growth, the government is launching the Canada Digital Governmebt Program, which will create thousands of jobs for young Canadians and help as many assmall and canaxa businesses adopt new digital technologies. Canada Small Business Financing Program Small businesses need access to financing in order to governmment in people and innovation, and to have the space to operate and grow. Credit Card Swipe Fees With a rise in online transactions during the pandemic, small- and medium-sized govenment incur interchange fees for these transactions.

Canada Community Revitalization Fund In many communities, the most vibrant spaces in our communities have laid dormant as Canadians took precautions to stay safe. Establishing a Canada-Wide Early Learning and Child Care System Budget makes a generational investment to build a Canada-wide early learning and child care system.

Advancing a National Action Plan to End Gender-Based Violence The government—in consultation with provinces, territories, municipalities, Indigenous peoples, gender-based violence experts, stakeholders, and, most importantly, survivors of gender-based violence—is moving forward canad a first-ever National Action Plan to End Gender-Based Violence.

Supporting Access to Sexual and Reproductive Health Care Information and Services All Canadians should have access to a full suite of sexual and reproductive health resources and services, no matter where they live. Lower Home Energy Bills Through Interest-free Loans for Retrofits Climate action starts at home, and deep home energy retrofits can have a big effect on emissions reduction.

Carbon Capture, Utilization, and Storage Carbon capture, utilization, and storage CCUS is an important tool for reducing emissions in high emitting sectors. Keeping Canadians Safer from Floods Communities across Goovernment now face once-in-a century floods every few years due to climate change.

This includes: Doubling of the Canada Student Grants for two additional years. Waiving interest on federal student loans until March 31, Extending disability supports for recipients of student financial assistance whose disabilities are persistent or prolonged, but not necessarily permanent. Chapter Filter. Keyword Search. Displaying all dau Displaying measures from chapter: ” ” Displaying measures containing keyword: ” на! usajobs gov opm federal jobs hiring jobs4tn home ботом Displaying measures from chapter: ” ” containing keyword ” “.

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