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The expenses that are eligible as moving expenses are discussed in ¶ 4.22. ... However, provided the conditions in ¶ 4.3 (or ¶ 4.4) and ¶ 4.13 are met, the CRA generally allows an individual to deduct moving expenses paid by the individual’s spouse or common-law partner. ... Expenses related to the move from dwelling A to dwelling B would be eligible as moving expenses (see ¶ 4.22). ...

(The medical practitioners who may certify for purposes of the disability tax credit are discussed at ¶ 2.20 and 2.21). ... The rules regarding transfers of the unused credit to the spouse or common-law partner of the eligible person with a disability are discussed in ¶ 2.38 to 2.40. ... Calculating the unused amount that can be transferred to a supporting individual 2.37 The amount of the disability tax credit that may be transferred to and claimed by the supporting individual is the amount of the disability tax credit for the eligible person with a disability less the amount of Part I tax that would be payable for the tax year by the eligible person with the disability if the only tax credits claimed for the year were the following: personal tax credits (subsection 118(1)); age tax credit (subsection 118(2)); pension tax credit (subsection 118(3)); Canada employment tax credit (subsection 118(10)); adoption expense tax credit (section 118.01); transit pass tax credit (section 118.02) – applicable only for the 2006 to 2017 tax years (for the use of public commuter transit services before July 2017); digital news subscription tax credit – applicable for the 2020 to 2024 tax years (section 118.02); child fitness tax credit – applicable only for the 2007 to 2014 tax years (section 118.03); children’s arts tax credit (section 118.031) – applicable only for the 2011 to 2016 tax years; home renovation tax credit – applicable only to the 2009 tax year (section 118.04); home accessibility tax credit – applicable to the 2016 and subsequent tax years (section 118.041); first-time home buyers’ tax credit (section 118.05); volunteer firefighter tax credit (section 118.06); search and rescue volunteer tax credit (section 118.07); tax credit for premiums paid for employment insurance and contributions under the Canada and Quebec Pension Plans (section 118.7); and tax credit for premiums paid under the Quebec Parental Insurance Plan – applicable to 2006 and subsequent tax years (section 118.7). ...

For more information about what is considered to be a research grant, see ¶ 3.58. ... A prize that is not described by subparagraph 56(1)(n)(i) is considered to be a windfall and is not required to be included in income unless it is also a business receipt (see ¶ 3.55) or income from employment (see ¶ 3.54). ... Such individuals are primarily considered to receive employment income as discussed in ¶ 3.37 to 3.38. ...

For more information, refer to Budget 2024 – Disability Supports Deduction. ... The receipts must be issued by the payee and where the payee is an individual who provided attendant care services to the taxpayer as described in ¶ 3.6(j) above, the receipt must contain the payee’s social insurance number. ... For the period of the taxpayer’s absence, section 64.1 removes requirements that would otherwise have to be met under section 64 for purposes of the disability supports deduction: the requirement that the secondary school be located in Canada (see ¶ 3.6(i)); the requirement that the attendant care be provided in Canada (see ¶ 3.6(j)); and the requirement that the attendant payee’s social insurance number appear on the receipt (see ¶3.6(j)). ...

The deduction is subject to certain restrictions that are discussed in ¶ 2.37 to 2.39. ... A reasonable apportionment of expenses would be: 350/2,000 square feet × $10,000 expenses = $1,750. ... The balance of $500 (that is, $900 + $400- $800) may be carried forward to Year 4. ...

Any questions on these procedures, including the possibility of making a late-filed election, should be directed to the Competent Authority of Canada at the address noted in ¶ 1.18. ... The term income accrued means amounts that are included in computing the individual’s income under the Act as outlined in ¶ 1.3 to 1.7. 1.10 The procedures for filing the Election are described in ¶ 1.15 to 1.21. ... When it was first published on October 9, 2020, this Chapter replaced and cancelled Income Tax Technical News, Issue No. 43 – September 24, 2010. ...

See ¶ 1.32 for further information regarding authorized certificates. ... A student taking four full courses or more at an educational institution described in ¶ 1.9(a) will be accepted as being enrolled in a qualifying educational program. ... Forms for institutions outside Canada: Form TL11A, Tuition and Enrolment Certificate – University Outside Canada; and Form TL11C Tuition and Enrolment Certificate – Commuter to the United States. ...

However, such a payment would not qualify for the RRSP transfer discussed in ¶ 2.29 to 2.31. ... Exceptions to this are discussed in ¶ 2.11 to 2.13. Retirement 2.6 A retiring allowance includes an amount received on or after retirement in recognition of long service. ... and Question 2 – Was the purpose of the payment to compensate a loss of employment? ...

See ¶ 1.143 to 1.146 for more information on the disallowance of medical expenses incurred for purely cosmetic purposes. ... For example, amounts paid to a medical practitioner or a public or private hospital to conceive a child may be eligible under paragraph 118.2(2)(a) (see ¶ 1.24). ... See the Refundable medical expense supplement – Maximum supplement amount on the CRA’s indexation chart. 1.151 An individual’s allowable medical expenses for the year refers to the total of the amounts determined for the individual for the year under the calculations described in ¶ 1.3 and ¶ 1.7. 1.152 Where the individual claiming the refundable medical expense supplement has adjusted income for the year that exceeds a fixed amount, the maximum amount discussed under ¶1.150 above is reduced by 5% of the excess. ...

Employers should continue to follow current practices consistent with the information available in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances. ...