Search - considered

The children must be under 18 on that date to be considered dependent. ...

The children must be under 18 on that date to be considered dependent. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable Income classification Major source of income Age and sex Province or territorial Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable Income classification Major source of income Age and sex Province or territorial Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...

Who can claim a Charitable Donation Tax Credit (CDTC) in respect of an estate donation that is not considered a GRE donation or former GRE donation? ...

In addition, the law under which a partnership has been formed, or the terms of the agreement of a partnership, may require certain formalities or procedures (such as a notification of dissolution given by a partner to other partners, advertisement for dissolution, deregistration of partnership etc.) to be complied with before the partnership is considered to have been wound up. 7. ...

Otherwise the costs must be considered as an integral part of the cost of the land. ...

The following are examples of facts that can be considered neutral: the PDF has significant independence, freedom, and autonomy because of the nature of the work to be completed; the funding council or agency, as part of the conditions for the grant, predetermines the amount of the remuneration; a third party provides the tools and equipment; the PDF is a student enrolled in an educational program such as a master’s or doctoral degree or is a recent graduate; the PDF is an advanced student; the university has given the PDF student status or treats the worker as a student; the worker had to be a registered student to apply for the position. ...

The letters must include: the name and profession of the third party an attestation that they are personally aware that you did not reside with your former spouse or common-law partner during the period of separation their contact information, including address and telephone number their signature Examples of a third party: employer landlord social worker school authority band council shelter or community support organization resettlement worker/sponsor insurance company member of clergy doctor or nurse lawyer or Quebec notary Residency To confirm that you are considered a resident of Canada for tax purposes, send us copies of any of the following documents that contain your full name, address and the date for each year being reviewed: certificate of residency issued by the CRA mortgage papers or your property tax bill(s) lease agreement, rent receipts or letter from the landlord recent utility bill(s) (gas, electricity, cable, telephone) bank and credit card statements insurance policies registered retirement savings or employment pension plans health care coverage driver’s license and vehicle registration (front and back) membership in professional, social or recreational organizations or other ties to Canada and abroad Or, fill out and send one of the following forms: Form NR74 Determination of Residency Status (entering Canada) Form NR73 Determination of Residency Status (leaving Canada) Citizenship/Immigration Status To confirm that you (or your spouse or common-law partner) are a Canadian citizen or that you have been granted Canadian citizenship by Immigration, Refugee and Citizenship Canada, send us a photocopy of any of the following documents: Canadian birth certificate Canadian citizenship certificate Canadian passport hospital record of birth, or record of the physician, nurse, or midwife at the birth Indian status card Note: If you are not a Canadian citizen and are an individual who is registered, or entitled to be registered under the Indian Act, you must attach proof of registration with Indigenous and Northern Affairs Canada. ...

Note When a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the care and upbringing of the child and should apply for the CCB. ...