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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. ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...

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. ...

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. ...

The Agency has also been exchanging advanced income tax rulings; those we receive are given consideration as we work to identify new tax schemes and potential non-compliance in Canada. ...

A diagnosis would not be the primary consideration in determining eligibility, but it could provide more context to strengthen a case for coverage. ...

Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property you used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2020 no later than April 30, 2021, (or June 15, 2021, if you or your cohabiting spouse or common-law partner carried on a business in 2020, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...

Specified foreign property includes all of the following: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations resident in Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA) foreign investments held in Canadian mutual funds property you used or held exclusively in the course of carrying on your active business your personal-use property For more information on specified foreign property, see Form T1135, Foreign Income Verification Statement. ...

Specified foreign property includes all of the following: funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited, or held outside Canada tangible or corporeal property situated outside of Canada a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate shares of corporations that are residents of Canada held by you or for you outside Canada an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement an interest in, or right with respect to, an entity that is a non-resident a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include any of the following: property in your registered retirement savings plan (RRSP), pooled registered pension plan, registered retirement income fund, registered pension plan, or tax-free savings account foreign investments held in Canadian mutual funds property used or held exclusively in the course of carrying on your active business your personal-use property Note You have to file Form T1135 for 2021 no later than April 30, 2022, (June 15, 2022, if you or your cohabiting spouse or common-law partner carried on a business in 2021, other than a business whose expenditures are primarily made in the course of a tax shelter investment). ...