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If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits: their first name their social insurance number their net income before the date of separation or before their date of death Residency information for tax administration agreements Elections Canada Foreign property Specified foreign property includes: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation held by you or by an agent on your behalf an interest in a non-resident trust that was acquired for consideration shares of corporations residents 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, 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 precious metals, gold certificates, and future contracts held outside Canada an interest in, or right to acquire, any property that is a specified foreign property Note An interest in a foreign life insurance policy generally meets the definition of specified foregin property. ...

Dutiable amount, in respect of a cannabis product, means, other than an amount determined in a prescribed manner in prescribed circumstances, the amount determined by the formula: A × [100% ÷ (100% + B + C)] A × [100% ÷ (100% + B + C)] Where A is the total consideration (generally the sales price), as determined for GST/HST purposes, that the purchaser is liable to pay to the vendor for the cannabis product and the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter B is the ad valorem cannabis duty rate set out in paragraph 2(a) of Schedule 7 to the Excise Act, 2001 (2.5%) C is: in respect of a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular listed specified province plus the adjustment rate set out in section 5 of that schedule in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in paragraph 2(a) of the applicable schedule (1 to 12) to the Excise Duties on Cannabis Regulations for the particular specified province in any other case, 0% Flowering material means the whole or any part (other than viable seeds) of an inflorescence of a cannabis plant at any stage of development, including the infructescence stage of development. ...

You should report these amounts on the summary without taking into considerations the currencies used to report them on the slips. ...

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)). ...