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You can still deduct them in future years, as long as the amounts are within your deduction limit. your available contribution room This is the maximum amount you can contribute for the next tax year and takes your unused contributions into consideration. ...

You can tell the CRA by using one of the following methods: My Account calling 1-800-387-1193 sending Form RC65, Marital Status Change When the CRA gets notification of your change in marital status, your CCB will be recalculated taking into consideration your new marital status and your new adjusted family net income. ...

Users should take this into consideration when using the data. Item 68: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $952.74, deducted as employment insurance premiums and withheld by the employer. ...

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

Alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Articles from these publications should be provided for consideration 32. ...

For purposes of determining whether a corporation has carried on an active business as a member of a partnership, as referred to in the subsection 125(7) definitions of "specified partnership income" and "specified partnership loss" (see ¶ 21), the following rules should be taken into consideration: the subsection 125(7) definition of "active business carried on by a corporation" (see ¶ 3); the subsection 125(7) definition of "income of the corporation for the year from an active business" (see ¶s 4 to 6); the meaning, in subsection 129(4), of "income" or "loss" of a corporation for a taxation year from a source that is property (see ¶s 4 to 6); and the subsection 125(7) definition of "specified investment business" (see ¶s 11 to 15 and ¶ 17) and the exclusion of a business from that definition if there are more than five full-time employees throughout the year (as discussed in ¶s 11, 15 and 17). ...

In determining the reasonableness of the amount claimed by the employee for travel costs, consideration will be given to the mode of transportation used by the employee versus the mode of transportation that could be used to satisfy the requirement to travel. 34. ...

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...