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Transferring to your RRIF Usually, you can only contribute to a RRIF by directly transferring certain amounts you receive or are considered to have received. ...

Property from another RRIF You can contribute to your RRIF by directly transferring property from: another RRIF under which you are the annuitant a RRIF under which your current or former spouse or common-law partner is the annuitant, if the transfer is made under the following conditions: under a decree, order or judgment of a competent tribunal, or under a written separation agreement to settle rights arising out of your relationship on or after the breakdown of your relationship In addition, you can contribute to your RRIF any amount up to the eligible amount of the designated benefit you receive or are considered to have received from the deceased annuitant's RRIF in either of the following situations: the annuitant under a RRIF dies and, at the time of death, you were the deceased annuitant's spouse or common-law partner you were a financially dependent child or grandchild of the deceased annuitant who depended on the annuitant because of an impairment in physical or mental functions For more information, refer to Information Sheet RC4178, Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant, or Form T1090, Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant. ...

If it is paid or considered to have been paid to a qualifying survivor, it will always be a refund of premiums. ...

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ...

For information related to dispositions of rental properties that are considered flipped property, see Report your real estate income and Tax effects of buying real estate to sell for a profit. ...

Note This credit is considered assistance and must be included in farming income. ...

When a filing due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

If you wish to continue in business, you will be considered a new legal entity beginning on the day after the assignment into bankruptcy. ...

Services and information Farming and fishing income What earned income is considered farming and fishing income. ...

When your rental expenses are consistently more than your rental income, you may not be allowed to claim a rental loss because your rental operation is not considered to be a source of income. ...