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You are considered to be a full-time student if you regularly attend a college, university, or other educational institution in a program at a post-secondary school level (whether in Canada or not); and during a particular semester, you are taking at least 60% of the usual course load for the program in which you are enrolled. ...

Investment counsel fees paid to unrelated persons will be considered to be reasonable for purposes of section 67 and will be wholly deductible from income. ...

Note Variable pension benefits paid from a money purchase provision of a registered pension plan or payments out of a pooled registered pension plan are not considered life annuity payments and do not qualify unless the transferring spouse or common-law partner is age 65 or older at the end of the year or the variable benefits or payments are received as a result of the death of a spouse or common-law partner. ...

Amounts paid from an RRSP or RRIF upon the death of an annuitant You can contribute to your RRIF any amounts you receive or are considered to have received from a deceased annuitant's or member's RRSP, PRPP or SPP in the following situations: The annuitant or member under an RRSP, a PRPP or SPP dies and, at the time of death, you were the deceased annuitant's or member's spouse or common-law partner. ...

Province or territory of residence- Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1995. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2001. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2002. ...

In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. ...

Province or territory of residence- Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1996. ...

Full-time attendance outside Canada You are not considered to be in full-time attendance at a university outside of Canada if you are taking courses by correspondence (which includes courses where assignments are submitted electronically). ...