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The following expenses 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 in 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 to 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 a personal expense. ...

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. ...

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007. ...

Footnotes Footnote 1 A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community with a population of at least 40,000. ...

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

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

What to include in your request for a second review Your request for a second review must include the following: the reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing or misinterpreted) any relevant new documents, new facts or correspondence your current home address and current phone number To maintain impartiality, the second review will be done by a CRA official who was not involved in the first review. ...

An organization must first be designated as a QCJO to claim the Canadian journalism labour tax credit; potentially have their subscription costs be considered as qualifying subscription expenses for the digital news subscription tax credit; and/or apply for qualified donee status as a registered journalism organization. ...

One-time top-up to the Canada Housing Benefit- Closed Who was eligible to apply What was considered eligible rent Estimate your income and rent If your application is selected for review If you disagree with the decision Return the payment Contact us Estimate your income and rent Status: Closed Estimate your 2021 adjusted family net income for the one-time top-up to the Canada Housing Benefit to check if: it is $35,000 or less for families, or $20,000 or less for individuals you paid at least 30% of your 2021 adjusted family net income in rent in 2022 What is adjusted family net income Your 2021 family net income (line 23600 of your tax return plus line 23600 of your spouse's or common-law partner's tax return, and any world income not reported in a 2021 tax return to the CRA, such as by a new resident) minus Any universal child care benefit (UCCB) and registered disability savings plan (RDSP) income received in 2021 (line 11700 and line 12500 of your or your spouse's tax return) plus Any UCCB and RDSP amounts repaid in 2021 (line 21300 and line 23200 of your or your spouse's tax return) equals 2021 adjusted family net income Use the tool to estimate your income and rent This page does not save any data, so if you leave or refresh the page you may need to enter the information again. ...

What to include in your request for a second review Your request for a second review must include the following: the reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing or misinterpreted) any relevant new documents, new facts or correspondence your current home address and current phone number To maintain impartiality, the second review will be done by a CRA official who was not involved in the first review. ...