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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. ...

If Canada pension plan contributions and employment insurance premiums have been paid for an individual to provide child care in your home, the share that you have paid would also be considered to be child care expenses. ...

Step 4 – Attach a note to your income tax and benefit return that states the: name of the small business corporation number and class of shares, or the type of debt you disposed of insolvency, bankruptcy, or wind-up date date you bought the shares, or the date you acquired the debt amount of the proceeds of disposition adjusted cost base of the shares or debt outlays and expenses on the disposition amount of the loss Calculation of the business investment loss reduction The reduction calculated below is considered to be a capital loss for the year. ...

Eligibility checklist To determine all of the eligibility requirements, please refer to the checklist below. checkbox 1 of 6 The child was under 16 years of age at any time in 2022 The child had a physical or mental function impairment and was dependent on you or your spouse or common-law partner checkbox 2 of 6 The child is your or your spouse's or common-law partner’s child The child is dependent on you or your spouse or common-law partner, and the child's net income in 2022 was $14,398 or less checkbox 3 of 6 Someone else was paid to look after an eligible child so that you or the other person could do one of the following: earn income from employment carry on a business either alone or as an active partner carry on research or similar work, that you or the other person received a grant attend school under the conditions of an educational program What is considered an educational program An educational program has to be offered by a secondary school, college, university, or other designated educational institution. ...

Baseline remuneration is considered to be the average weekly eligible remuneration paid to an employee during the period of January 1, 2020, to March 15, 2020. ...

Tobacco manufacturers must submit their requests and accompanying documentation no later than August 31, 2020 to the following address: Excise and GST/HST Rulings Directorate Excise Duty Operations – Tobacco Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Brands will be considered prescribed for the purposes of subsection 38(3) and paragraph 58(1)(a) of the Act only after the brands are published in Part II of the Canada Gazette and form part of the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products. ...

Please note that choosing not to send your child to school or daycare based on preference or level of comfort is not considered an exceptional circumstance. ...

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 To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first 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 To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first 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 To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review. ...