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In some cases, amounts you receive may not be considered pension income and you may have to report it at a different place on your return. ...

A file is considered to be “non-workable” if a court decision or legal opinion on it or a related file is pending, additional information from the client is required, or the file is awaiting an opinion or direction. ...

If you are an individual, a corporation, or a partnership, and you accept payment to prepare more than 10 income tax returns per year, you are considered a tax preparer and you have to file those returns electronically. ...

A new interactive questionnaire is available to help employers determine whether the parking they provide to employees is considered a taxable benefit. ...

Locality code data Major classification variables The following variables are used in one or more of the tables in this publication: Tax status classification Income classification Tax status classification A return is considered taxable if there was at least $2 of tax payable. ...

Feeding A person is considered markedly restricted in feeding if, even with appropriate therapy, medication, and devices: he or she is unable or takes an inordinate amount of time to feed himself or herself and this is the case all or substantially all the time (at least 90% of the time) Devices for feeding include modified utensils, and other such devices. ...

Walking A person is considered markedly restricted in walking if, even with appropriate therapy, medication, and devices: he or she is unable or takes an inordinate amount of time to walk and this is the case all or substantially all the time (at least 90% of the time) Devices for walking include canes, walkers, and other such devices. ...

Note If you are a specified employee and your employer made contributions to your EPSP, you may have to pay tax on the amount that is considered an excess amount. ...

The following are allowable research expenses: salary or wages paid to an assistant the cost of minor equipment and supplies laboratory charges travelling expenses (including meals and lodging) that were incurred while travelling for any of the following situations: between your home and the place where you temporarily lived while doing the research work from one temporary work location to another on field trips connected with your research work Note If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered personal. ...

If the prohibited investment ceases to be a prohibited investment while it is held by the TFSA trust, the TFSA trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...