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An individual is considered a member as long as they have $$$ in the plan. ...

Balance due If you send a payment to cover the balance due with your return, it is considered late. ...

The CRA's responsibilities Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan or insurable under the Employment Insurance Act; the amount of pensionable or insurable earnings; whether or not Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

To be eligible for the DTC, you must be significantly restricted, all or substantially all the time (at least 90% of the time), in two or more of the basic activities of daily living or in vision and one or more of the basic activities of daily living, so that the cumulative effect of the restrictions when considered together is equivalent to being markedly restricted in a single basic activity of daily living. ...

Any travel expenses, excluding those for employment purposes, which are paid for by your employer, are generally considered taxable benefits. ...

Note If you made an election to have your same-sex partner considered your common-law partner for 1998, 1999, and/or 2000, then, for those years, your common-law partner also could not designate a different housing unit as his or her principal residence. ...

The time limit for claiming ITCs is reduced to two years for: a listed financial institution (unless you are considered to be a financial institution only because of an election you filed); a person with annual revenues from taxable supplies of property and services of more than 6 million dollars in both of the two preceding fiscal years, except for charities and persons whose supplies of goods and services (other than financial services) during either of those two years are at least 90% taxable supplies. ...

If this happens, you will be considered to have made a charitable donation in that year, and you can claim the charitable donation tax credit. ...

You have a capital loss when you sell, or are considered to have sold, a capital property for less than its adjusted cost base plus the outlays and expenses involved in selling the property. ...

If a condition is not met while you are participating in the plan, your RRSP withdrawal will not be considered eligible. ...