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Support payments The following information will help you determine if the support payments that you paid or received are considered support payments and if they should be included or deducted from your income on your tax return. ... Services and information Support payments Find out if the amounts you paid or received are considered support payments Amount you can claim or report Find out if the support payments paid or received are taxable to the recipient and deductible by the payer Registering your court order or written agreement Find out if you need to register your court order or written agreement Deductions from your pay Find out how to reduce or increase the amount of income tax withheld from your salary Payments made after death Find out the rules that apply for payments made after the death of the recipient or the payer Payments to or from a non-resident Find out the rules for support payments you received from or paid to a resident of another country Lines 12799 and 12800 – Support payments received Find out how to report, on your tax return, the support payments that you received, including retroactive lump-sum payments, support repayments, and legal fees Lines 21999 and 22000 – Support payments made Find out how to report, on your tax return, the support payments that you paid, including retroactive lump-sum payments, support reimbursements, and legal fees Child custody and the amount for an eligible dependant Find out if you can claim the amount for an eligible dependant when you have sole or shared custody of your dependant Forms and publications Get a T1 Income tax package Form T1157, Election For Child Support Payments Form T1158, Registration of Family Support Payments Income Tax Folio S1-F3-C3, Support Payments Related links Line 23200 – Other deductions Line 25600 – Additional deductions Common adjustments Page details Date modified: 2025-01-21 ...

Generally, where borrowed funds are used in the ordinary course of a taxpayer's business operations, any foreign exchange gain realized on the repayment of the loan is considered to be an income gain and any foreign exchange loss incurred on repayment of the loan is considered to be an income loss. ... Foreign exchange losses sustained on the repayment of a debt which was given to acquire a personal-use property are also considered to be capital losses under subsection 39(2). 6. ... Term deposits, guaranteed investment certificates and other similar deposits which are in fact not negotiable, are considered funds on deposit. ...

However, in some cases where the partners change, the business would be considered a new legal entity and would require a new BN with a new GST/HST account. ... Include the tax you are considered to have collected in your net tax calculation on your final return. ... File your final GST/HST return and remit any amount owing When you close your account, you are considered to have two separate reporting periods. ...

Lucas case of 1987 that amounts only need to be capable of recurring in order to be considered "annual" for purposes of subparagraph 8(1)(i)(iv) and that the additional amount paid by Mr. ... Dues levied specifically for purposes such as the creation and maintenance of a building fund or for a fund for the payment of funeral expenses are not considered directly related to the ordinary operating expenses of a parity or advisory committee or similar body or a trade union to which they were paid. 6. ... Levies made during a year on some or all members of a trade union to provide funds for the prosecution of a legal strike of the union will be considered to be annual dues provided that such levies are capable of recurring and have not been designated by the union as special assessments. ...

Similar expenses paid directly by the club are also not considered to be income of the player. However, amounts paid by the club in respect of the player (or reimbursed to the player) for personal travelling, such as for personal vacations or for family members, are considered to be income from the player's employment. ... Such income will be considered to be income from a personal services business carried on by the corporation if it meets the definition of "personal services business". ...

In the case of infrastructure development related to the sale of serviced lots by municipalities, the GST/HST incurred could be considered related to the supply of exempt municipal services, for example under sections 21 and 22 of Part VI of Schedule V, and as such ITCs would not be available. ... (Note that the estimated sale price of the serviced lots based on fair market value must have originally been expected to exceed the costs of $500,000 at the start of the development in order for the municipality to be considered as undertaking the development as a commercial developer.) ... Similarly, no ITCs are available for infrastructures that are considered to be "oversize", that is, in excess of the development requirements for the immediate area, where the municipality normally would pay or reimburse the developer for such oversize. ...

Shellfish seed is not considered an egg. It is more correctly classified as "spat" which is the spawn of a shellfish. ... In this case, the propane stove is considered to form part of the commercial fishing vessel, and therefore is zero-rated. ... The webbing does not have to be manufactured into nets to be considered webbing for purposes of this provision. ...

Lucas case of 1987 that amounts only need to be capable of recurring in order to be considered "annual" for purposes of subparagraph 8(1)(i)(iv) and that the additional amount paid by Mr. ... Dues levied specifically for purposes such as the creation and maintenance of a building fund or for a fund for the payment of funeral expenses are not considered directly related to the ordinary operating expenses of a parity or advisory committee or similar body or a trade union to which they were paid. 6. ... Levies made during a year on some or all members of a trade union to provide funds for the prosecution of a legal strike of the union will be considered to be annual dues provided that such levies are capable of recurring and have not been designated by the union as special assessments. ...

However, in some cases where the partners change, the business would be considered a new legal entity and would require a new BN with a new GST/HST account. ... Include the tax you are considered to have collected in your net tax calculation on your final return. ... File your final GST/HST return and remit any amount owing You are considered to have 2 separate reporting periods when you close your account. ...

Similar expenses paid directly by the club are also not considered to be income of the player. However, amounts paid by the club in respect of the player (or reimbursed to the player) for personal travelling, such as for personal vacations or for family members, are considered to be income from the player's employment. ... Such income will be considered to be income from a personal services business carried on by the corporation if it meets the definition of "personal services business". ...