Many benefits, such as Canada Child Tax Benefit (CCTB), are determined by the income reported on the T1 returns. If returns are not filed, benefits will be unavailable. Registered Retirement Savings Plan (RRSP) contribution room is also depends on the taxpayer's reported income.
The threshold for use of simplified acquisition procedures for acquisition of commercial items (FAR 13.500) is raised from $6.5 million to $7 million. The cost or pricing data threshold (FAR 15.403-4) and the statutorily equivalent Cost Accounting Standard threshold are raised from $700,000 to $750,000.
Sometimes called the bank fee, it's the amount charged by the leasing company to setup the lease. It's essentially another profit source for them in addition to the finance charge. Acquisition fees usually range between $250 and $1,000 (luxury vehicles are on the higher end). The acquisition fee can sometimes be negotiable, but it's rare. Often time the fee is added to the Capitalized Cost (price of the vehicle) so that it's rolled into the monthly lease payment.