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Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2012, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2016 - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2016, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2008, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2013, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not check the box, you will be considered to be the student for LLP purposes. ... Request for refund of CPP contributions Under the Canada Pension Plan Act all requests for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made. ⬤: for deemed residents of Canada Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, you have to pay PPIP premiums if any of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2010, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2009, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - Deductions (Net income and Taxable ncome)
If you do not check the box, you will be considered to be the student for LLP purposes. ... Request for refund of CPP contributions Under the Canada Pension Plan all requests for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made. ⬤ Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Under proposed changes, if you were considered a resident of Quebec on December 31, 2006, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is more than $2,000; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is more than $2,000. ...
Archived CRA website
ARCHIVED - Total income
This deemed dividend is subject to the tax on split income and is considered to be an other than eligible dividend for the purposes of the dividend tax credit. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...
Archived CRA website
ARCHIVED - Federal Income Tax and Benefit Guide - 2019 - Non-refundable credits
The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ... A qualifying individual is one of the following: an individual who is eligible for the disability tax credit for the year an individual who is 65 years of age or older at the end of the year An eligible individual is one of the following: (a) a spouse or common-law partner of a qualifying individual (b) for a qualifying individual who is 65 years of age or older, an individual who has claimed the amount for an eligible dependant (line 30400 of the return), or the Canada caregiver amount for other infirm dependants age 18 or older (line 30450 of the return) for the qualifying individual, or could have claimed such an amount if: the qualifying individual had no income for the eligible dependant amount on line 30400 of the return, the individual was not married or in a common-law partnership for the amount on lines 30400 and 30450 of the return, the qualifying individual was dependent on the individual because of an impairment in physical or mental functions (c) an individual who is entitled to claim the disability amount (on line 31800 of their return) for the qualifying individual, or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada throughout the year Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres) is considered part of the eligible dwelling. ...