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Complete Form T2091(IND) and include it with your income tax and benefit return if you: sold, or were considered to have sold, your principal residence, or any part of it; or granted someone an option to buy your principal residence, or any part of it. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2019 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in the performance of your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ...

Taxable travel benefits include: travel assistance provided by your employer such as airline tickets or a trip on the company owned airplane a travel allowance or a lump-sum payment you received from your employer for travel expenses you incurred Any travel expenses, excluding those for employment purposes, which are paid for by your employer, are generally considered taxable benefits. ...

The next video in the series addresses what is considered to be a political activity for registered charities. ...

If, after the claim is paid by the workers' compensation board, Mary's employer continues to pay an amount in addition to the workers' compensation benefit, this amount is considered to be a top-up amount and the employer has to deduct CPP contributions and income tax but no EI premiums. ...

These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post secondary school level Certain ancillary fees and charges, such as health services fees and athletic fees, may also be eligible tuition fees. ...

For example, if your employer has a work camp and you report there on a regular basis, you cannot deduct expenses for board and lodging (for example, camp fees) at the work camp since it is considered your employer’s place of business while you are working there. ...

For example, for a child with Type 1 diabetes, supervision includes: having to wake the child at night to test their blood glucose level checking the child to decide if more blood glucose testing is needed (during or after physical activity) performing other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin However, some activities do not count toward the 14 hours per week requirement, such as: the time a portable or implanted device takes to deliver the therapy (such as an insulin pump, a CPAP machine, or a pacemaker) activities related to dietary restrictions or regimes, even when these activities are a factor in determining the daily dosage of medication (such as carbohydrate calculation) activities related to exercising, even when these activities are a factor in determining the daily dosage of medication travel time to receive the therapy attending medical appointments (other than appointments where the therapy is received) shopping for medication recuperation after therapy Examples of life-sustaining therapy: chest physiotherapy to ease breathing kidney dialysis to filter blood insulin therapy to treat type 1 diabetes Yes No Report a problem or mistake on this page Thank you for your help! ...

In this example, the advance is not considered a taxable benefit because: there is a pre-established per-kilometre rate that is not more than a reasonable amount the rate and the advance are reasonable under the circumstances the method is documented in the employee's file The advance should not be included in the employees' income. ...

For information about the criteria that will be considered in determining the award percentage, go to Payment criteria. ...