Does the CRA reprieve those who have to commute for work?
The answer on the Canadian Government's website is pretty clear:  Most employees cannot claim employment expenses. You cannot deduct the   cost of travel to and from work, or other expenses, such as most tools   and clothing. However, that is most likely related to a personal vehicle. There is a deduction related to Public Transportation:  You can claim cost of monthly public transit passes or passes of   longer duration such as an annual pass for travel within Canada on   public transit for 2016. The second sleeping residence is hard to justify as the individual is choosing to work in this town and this individual is choosing to spent the night there - it is not currently a work requirement.  As always, please consult a certified tax professional in your country for any final determinations on personal (and corporate) tax laws and filings.
The Canada Revenue Agency describes in detail here what information businesses must generally include on their invoices so that GST/HST registrants can claim Input Tax Credits (ITCs) for the expenses. Quote: Sales invoices for GST/HST registrants You have to give customers who are GST/HST registrants specific   information on the invoices, receipts, contracts, or other business   papers that you use when you provide taxable goods and services. This   information lets them support their claims for input tax credits   (ITCs) or rebates for the GST/HST you charged. [...] The page quoted continues with a table describing what, specifically, needs to be on a sales invoice based on the total amount of the invoice; the requirements differ for: total sale under $30, total sale between $30 to $149.99, and total sale $150 or more. For the total sale under $30 category, the only things a sales invoice must contain to support an ITC claim are (1) the provider's business name, (2) the invoice date, and (3) the total amount paid/payable. i.e. When the total sale is under $30, there is no requirement for any GST/HST amount to be indicated separately, nor for a business number to be present on the invoice. Hence, IMHO (and I am neither an accountant nor a lawyer), if your Uber rides are for $30 or less, then you shouldn't expect a GST/HST number anyway, and a simple invoice as described should be enough for you to claim your ITCs. Whether or not the provider is registered in fact for GST/HST is beside the point. For amounts over $30, you need a bit more. While the page above specifies that the provider's business number should be included beginning with the next level of total sales,  there are exceptions to those rules described at another page mentioned, Exceptions to invoice requirements, that specifically apply to the taxi/limousine case. Quote: Exceptions to invoice requirements GST/HST registrants are required to keep the necessary documentation   to support their claim for ITCs and rebates. In certain circumstances   the documentation requirements have been reduced. [...] For taxi or limousine fares your books and records must show: So at a minimum, for fare in excess of $30 total, you should ask the driver to note either (a) the amount of GST/HST charged, or (b) a statement that the fare includes GST/HST. The driver's business number need not be specified. Consequently, if your receipt for a ride in excess of $30 does not contain any such additional information with respect to GST/HST, then I would expect the receipt does not satisfy the CRA's requirements for supporting your ITC claim. i.e. Keep your individual rides under $30 each, or else get a better receipt from the driver when it is above that amount. p.s. It should go without saying, but your rides, of course, must be considered reasonable business expenses in order to qualify for GST/HST ITCs for your business. Receipts for rides of a personal nature are not eligible, so be sure to maintain proper records as to the business purpose and destination for each ride receipt so claimed. "There are countries out there that are known as tax havens, where they offer companies low or no taxes on earned revenue. I haven't looked into this in over a decade, but recall that countries like the Cayman Islands, Switzerland, Ireland, and Nauru, to name a few fit that tag. But like bstpierre stated, there's a reason why the IBM's of the world can pull that off easier then us mere mortals. They have the financial clout to make sure they have accountants that dot every i, cross every t, and close every loophole that would give an ""in"" to the folks at the IRS, CRA, Inland Revenue, or who have you." There would be multiple competing courts looking for people's business based upon who could best interpret laws and contracts. On the contrary, courts exist because people *do* want to be there. They are people who cannot come to an agreement on their own. If a person is a hardened criminal, they aren't going to want the court system at all. Those people are in the vast minority.  The notion of a market monopoly is a myth. The market by and large does not monopolize, and examples of monopoly don't last long.  In terms of the court system and justice, no, states do not work. Police often get away with actions that would be considered criminal for the rest of us, and politicians get the same treatment. The examples of police brutality going unpunished or political action being widely opposed and still being pushed through are too numerous to list.  Again, those who would loot and destroy are in the minority. If a person has the mindset that they want to harm person and property then they don't care about whether or not there is a state. They can only be stopped by force, and force can come from any entity with the legitimacy of using it. In that arena, there is nothing special about the state.  They wouldn't have any right to restrict your freedom except to the extent of stopping you from violating the person and property of others. They don't need a constitution for that.  &gt; Everything would just devolve into constant warfare between groups - until a single group outperformed the others of course and boom you've got a government again.  This is pure fiction. You have no evidence nor reason to actually support this. We're talking about reality, not conjecture. If you want to claim such nonsense then [you have to prove it.](https://mises.org/library/wouldnt-warlords-take-over) You can't just throw out such propaganda and expect it to be taken as fact. You can't defer reporting of the RRSP purchases.  The financial institution will report those purchases to CRA, and the CRA expects to see you report those purchases on your return.  If they don't match, expect to be audited and to pay penalties.  However, you can defer the tax deduction of those purchases until later years. That means you but you must have the RRSP contribution room available in the year you make the purchase.  So if you have $50 000 of contribution room, you can contribute $50 000 all at once and deduct $16 667 in the next 3 years.  However, if you only have $20 000 of contribution room, CRA will make your life very unhappy if you contribute $50 000 all at once.  In that case, your best bet is to contribute enough to use all your contribution room and repeat each year as you get more contribution room. Also, you have a $2000 lifetime overcontribution limit.  That means whatever contribution room you have, you can contribute $2000 more.  But you won't be able to deduct that amount, and you don't get more overcontribution space each year. Here are the topics covered under the Canadian HR professional designation which would be similar in the US: - strategy (what does the company need from their people to achieve their strategic goals) - engagement - total rewards (pay, benefits, recognition) - labour and employee relations (dealing with unions, coaching, performance management, discipline &amp; terminations) - learning &amp; development - HR metrics and reporting and financial management - professional practice (employment law, ethics) - workforce planning and talent management (recruitment, organizational design) - health, wellness and safe workplace Ok. So mum and dad is the government and the child is the citizen? Or is it that mum and dad is the past and the child is the actual government?  Our problem is that we managed our real estate so well that we never got a recession on it since the 1990s.   That and immigrants only wants to live in the VA area or GTA.   The rest of the country is fine. I live in Montreal and you can rent a nice apartment for less then 1k a month 20 mins from downtown and a house is still 400-600k. According to the government website, the answer appears to be no in terms of personal income. However you may want to anyway to start creating RRSP contribution room as well as possibly qualify for GST/HST credit. If your business is registered you are going to be required to file a tax return for it (and if it is a sole proprietorship then you would be required to file a T1 regardless). When all is said and done, it seems that it's probably better to file rather than not file; even if you pay no income tax at least you are sure you won't receive a nasty letter from Revenue Canada in the future :) If the $9000 was deposited in February 2016 then it must be declared on your 2015 taxes, not 2016. You never have a choice about when to declare a contribution - the only choice you have is when to claim it as a deduction (and it's very rarely a good idea to delay claiming it). You may want to take a look at your Notice of Assessment from tax year 2015 to see if the CRA noticed the error and adjusted your return for you - the text portion would usually mention any such adjustments. If you cannot find your NoA, it can be accessed by logging in to CRA's My Account service. If your 2015 RRSP contribution amount was not already adjusted for you, then this service is also a good way to request a change to your 2015 return.  Though most people don't realize it, you technically gain your contribution room based on the previous year's income on January 1st. It's just that you usually don't know your exact income until you get your T4. This means that on Jan 1, 2016 you received that $6000 room and thus despite being wrong about which tax year the $9000 is declared, you are still right about being over by $3000. You are allowed a little wiggle room on your limit, but only $2000, so you'll be charged 1% per month for every dollar in excess of $2000 over. On January 1 2017, you would have received more contribution room based on your 2016 income, and so as of then you are no longer over your limit. That should mean that your penalty applies for 11 months, for a total of $110. You can try calling the CRA to see if they will waive or reduce your penalty, on the grounds that you were unaware of your employer's deposit. Best of luck! To answer your final question: yes, that 3K over-contribution will now basically just be reducing your available contribution room for 2017. Think of it as having -$3000 room left between February 2016 and Jan 2017, and then more room was added in January making that a positive number. So you don't need to withdraw or do anything further to fix things, other than paying your penalty or getting it waived.