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This early-morning news shows, that precedes local newscasts in many markets, covers overnight events, breaking domestic and international news as well as a preview of the day's anticipated events.

The program also presents regular reports from the worlds of business, entertainment and sports.

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The term income tax return used in this guide has the same meaning as income tax and benefit return.

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Unless otherwise noted, all legislative references are to the Budget 2015 provides an accelerated capital cost allowance (CCA) rate of 50% on a declining-balance basis for eligible machinery and equipment acquired by a taxpayer after 2015 and before 2026 for use in Canada primarily for the manufacturing and processing of goods for sale or lease.

These assets will be included in the new CCA Class 53.

The fair is one of the largest and most successful of its kind in North America and an important part of the culture of Toronto.

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You are considered to be self-employed if you have a business relationship with a payer and you have the right to determine where, when, and how your work is done. Throughout this guide, we refer to other guides, forms, interpretation bulletins, and information circulars.

If you need any of these publications, go to Forms and publications.

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