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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 305 of Schedule 1), or the Canada caregiver amount for other infirm dependants age 18 or older (line 307 of Schedule 1) 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 305 of Schedule 1, the individual was not married or in a common-law partnership for the amount on lines 305 and 307 of Schedule 1, 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 318 of their Schedule 1) 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. ...

For more information, read Line 75 – Employment and Income Assistance (EIA) received. 2023 is the first year we considered you to have a spouse or common-law partner If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners. ... Eligible educator You are considered an eligible educator if you were employed at any time during the 2023 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 2023 for teaching supplies used in Manitoba 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 performing 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 of 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. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files his or her income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

The current version of IT-322, Farm Losses, mentions factors that should be considered for purposes of determining whether section 31 would apply in a particular case. 4. ... The significance of this rule becomes apparent when considered in light of the limitation rule contained in subparagraph 111(1.1)(a)(i) (i.e., that net capital losses can only be deducted to the extent of the net taxable portion of capital gains for the year of loss application-see 20 above), which applies when a net capital loss is used but not when a non-capital loss is used. ... The above example demonstrates that uses of a non-capital loss (in other years) are considered to come first out of the losses other than ABILs (because such other losses can expire) and then, only after all such other losses have been used, out of the ABILs (because they can be transferred to a net capital loss when the non-capital loss in which they are included expires). ...

Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered as part of your eligible dwelling. ... Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (i.e., have become part of the home) and therefore would qualify for the HRTC. ... The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered as part of your eligible dwelling. ... Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (i.e., have become part of the home) and therefore would qualify for the HRTC. ... The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...