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For information on how to calculate and report benefits, see Guide T4130, Employers' Guide – Taxable Benefits and Allowances. ...

the therapy is needed to support a vital function, even if this therapy has eased the symptoms the therapy is needed at least 3 times per week, for an average of at least 14 hours per week You must dedicate the time for the therapy – that is, you have to take time away from normal, everyday activities to receive it. ...

Tax Preparation Clinics- SAINT-JEAN-SUR-RICHELIEU QC Name & Address Types Returns prepared Languages Clientele Carrefour- Dignité (St-Jean) D-939 boul du Séminaire N J3A 1B6 Walk-ins Current year and prior year returns French General Public Centre d'action bénévole d'Iberville et de la région 290 av des Conseillers J2X 1Z8 Walk-ins Current year and prior year returns English, French General Public Centre d'action bénévole de St-Jean-sur-Richelieu Inc. 134 rue St-Georges J3B 2S8 Walk-ins Current year and prior year returns English, French General Public Carrefour- Dignité (St-Jean) Organization Carrefour- Dignité (St-Jean) Primary Contact (450) 359-9525 Address D-939 BOUL DU SÉMINAIRE N SAINT-JEAN-SUR-RICHELIEU QC J3A 1B6 Wheelchair Accessible Yes Session 1 Hours Every Wednesday from 9:00 AM- 3:00 PM (until March 28) Closed during lunch Type Walk-ins Returns prepared Current year and prior year returns Languages French Clientele General Public Top of Page Centre d'action bénévole d'Iberville et de la région Organization Centre d'action bénévole d'Iberville et de la région Primary Contact Normand Théberge (450) 347-1172 Extension: 224 domicile@cabiberville.org Address 290 AV DES CONSEILLERS SAINT-JEAN-SUR-RICHELIEU QC J2X 1Z8 Additional building information The service is offered in the room in the basement. ...

Tax Preparation Clinics- KITCHENER ON Name & Address Types Returns prepared Languages Clientele Free Income Tax Clinics at The Working Centre By appointments, Drop-offs Current year only English, French, Arabic, Cantonese, German, Mandarin, Polish General Public KW VIETNAMESE ALLIANCE CHURCH 45 Hazelglen Dr N2M 2E2 By appointments Current year only English, Vietnamese General Public YMCA Immigrant Services 800 King St West N2G 1E8 By appointments Current year only English, Amharic, Arabic, Farsi, Hindi Newcomers Free Income Tax Clinics at The Working Centre Organization The Working Centre Primary Contact Jen Smerdon (519) 743-1151 Extension: 176 jens@theworkingcentre.org Secondary Contact Chris Morton (519) 743-1151 Extension: 251 chrism@theworkingcentre.org Address The address will be provided when the appointment is booked KITCHENER ON Additional building information Use the main entrance. ...

Tax Preparation Clinics- BEAMSVILLE ON Name & Address Types Returns prepared Languages Clientele Dean Allison, MP 4994 King Street L0R 1B0 By appointments Current year only English Social assistance recipients, Resides within local community, Members of their constituency Employment Help Centre By appointments Current year only English General Public Literacy Council of Niagara West 4271 Queen Street L0R 1B0 By appointments Current year only English General Public Dean Allison, MP Organization Dean Allison, MP Primary Contact Irene Stuiver (905) 563-7900 irene@deanallison.ca Address 4994 KING STREET BEAMSVILLE ON L0R 1B0 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year only Languages English Clientele Social assistance recipients, Resides within local community, Members of their constituency Information Does not serve clients that exceed the suggested income Top of Page Employment Help Centre Organization Employment Help Centre Primary Contact Faith Lowe (905) 563-9675 flowe@employmenthelp.org Address The address will be provided when the appointment is booked BEAMSVILLE ON Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 4:00 PM (starting May 2) (until December 31) Every Wednesday from 9:00 AM- 12:00 PM (starting March 7) (until March 28) Mon-Fri from 9:00 AM- 12:00 PM (starting April 1) (until May 2) Type By appointments Returns prepared Current year only Languages English Clientele General Public Information Client must provide all forms and receipts First come, first served Appointments are needed to drop off the tax returns Does not serve clients that exceed the suggested income Government Issued ID required Top of Page Literacy Council of Niagara West Organization Literacy Council of Niagara West Primary Contact Cyndy Allcock (905) 563-1515 cyndy@nwalc.ca Secondary Contact Arlene High (905) 563-1515 execdir@nwalc.ca Address 4271 QUEEN STREET BEAMSVILLE ON L0R 1B0 Wheelchair Accessible Yes Session 1 Hours Mon and Wed from 9:00 AM- 2:00 PM (starting March 1) (until May 1) Type By appointments Returns prepared Current year only Languages English Clientele General Public Information Client must provide all forms and receipts Appointments are needed to drop off the tax returns Does not serve clients that exceed the suggested income Date modified: 2018-02-14 ...

Activity in the last twelve months New or updated folios published in the last twelve months Date Title Type April 29, 2017 S1-F4-C1, Basic Personal and Dependant Tax Credits New April 26, 2017 S1-F2-C1, Education and Textbook Tax Credits Update April 26, 2017 S1-F2-C2, Tuition Tax Credit Update April 26, 2017 S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Update April 26, 2017 S3-F4-C1, General Discussion of Capital Cost Allowance Update April 21, 2017 S7-F1-C1, Split-receipting and Deemed Fair Market Value Update April 20, 2017 S3-F8-C2, Tax Incentives for Clean Energy Equipment New April 20, 2017 S1-F3-C4, Moving Expenses Update March 24, 2017 S4-F7-C1, Amalgamations of Canadian Corporations Update March 22, 2017 S1-F3-C2, Principal Residence Update March 22, 2017 S4-F2-C2, Business Use of Home Expenses Update March 21, 2017 S4-F2-C1, Deductibility of Fines and Penalties Update March 4, 2017 S1-F2-C1, Education and Textbook Tax Credits Update February 18, 2017 S4-F8-C1, Business Investment Losses Update February 16, 2017 S4-F15-C1, Manufacturing and Processing Update February 1, 2017 S3-F8-C1, Principal-business Corporations in the Resource Industries Update February 1, 2017 Folio S4-F2-C2, Business Use of Home Expenses New January 25, 2017 S5-F4-C1, Income Tax Reporting Currency Update January 14, 2017 S1-F3-C1, Child Care Expense Deduction Update December 16, 2016 S3-F2-C1, Capital Dividends New December 9, 2016 S3-F4-C1, General Discussion of Capital Cost Allowance New December 1, 2016 S1-F3-C2, Principal Residence Update December 1, 2016 S1-F1-C1, Medical Expense Tax Credit Update November 8, 2016 S2-F1-C2, Retiring Allowances New November 8, 2016 S4-F11-C1, Meaning of Farming and Farming Business New November 8, 2016 S7-F1-C1, Split-receipting and Deemed Fair Market Value New September 27, 2016 S4-F8-C1, Business Investment Losses New September 27, 2016 S4-F15-C1, Manufacturing and Processing New September 2, 2016 S3-F10-C1, Qualified Investments–RRSPs, RESPs, RRIFs, RDSPs and TFSAs New September 2, 2016 S3-F10-C2, Prohibited Investments – RRSPs, RRIFs and TFSAs New September 2, 2016 S5-F4-C1, Income Tax Reporting Currency New July 20, 2016 S1-F1-C2, Disability Tax Credit Update July 7, 2016 S2-F3-C2, Benefits and Allowances Received from Employment New June 21, 2016 S1-F1-C1, Medical Expense Tax Credit Update June 21, 2016 S1-F1-C2, Disability Tax Credit Update June 21, 2016 S1-F2-C1, Education and Textbook Tax Credits Update June 21, 2016 S1-F2-C2, Tuition Tax Credit Update Related topics: Introducing income tax folios What the “Archived Content” notice means for interpretation bulletins Cancellation of income tax technical publications Date modified: 2017-04-28 ...

These amounts are taken into consideration when you calculate and report your net tax for the GST/HST and for the QST by using aformula referred to as the special attribution method.   ...

Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Date modified: 2017-01-03 ...

. * You or a person that you do not deal with at arm's length will be deemed to have realized an offsetting capital gain if the corporation, or a corporation it controls, carries on business within 24 months following the end of the year in which the disposition occurred. ...

Tax preparer sentenced to house arrest and fine Burlington, Ontario, December 3, 2015 … The Canada Revenue Agency (CRA) announced today that on December 1, 2015 Ekue Kueviakoe (also known as Thierry Kueviakoe), of Oakville, Ontario, was sentenced in the Ontario Court of Justice in Burlington, Ontario to a 12-month conditional sentence, including  eight months house arrest, and a fine of $70,365.  ...