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In this case, those supplies are instead considered to be made by the platform operator who is required to charge and collect the GST/HST on those supplies. ...

Amounts paid from an RRSP or RRIF upon the death of an annuitant You can contribute to your RRIF any amounts that do not exceed the eligible part of the designated amount 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 you were a financially dependent child or grandchild of the deceased annuitant or member who depended on the annuitant or member because of an impairment in physical or mental functions. ...

A room in a hotel, dormitory, boarding house, or bunkhouse is not ordinarily considered to be a SCDE. ...

On this page Reportable transactions When you must disclose a reportable transaction Notifiable transactions Notifiable transactions designated by the Minister When you must disclose a notifiable transaction Reportable uncertain tax treatment How to disclose and by when Reportable transactions and notifiable transactions To make a disclosure Deadline Reportable uncertain tax treatments To make a disclosure Deadline Penalties for non-disclosure or late filing Reportable and notifiable transaction penalties Penalties for reportable uncertain tax treatments Reassessment periods Related Information Reportable transactions For a transaction to be reportable, it must be an “avoidance transaction” Definition: Avoidance transaction “Avoidance transaction” means a transaction if it may reasonably be considered that one of the main purposes of the transaction, or of a series of transactions of which the transaction is a part, is to obtain a tax benefit. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...

Note You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. ...

If there was another person living with the child, they may also be considered the only person supporting the child and can claim eligible child care expenses paid while living with the child, as long as the expenses were not claimed on anyone else's return. ...

Impact on other credits and benefits Expenses that may be included in an MHRTC claim must be reduced by any expenses that can reasonably be considered to have been reimbursed. ...

Expenses that do not qualify Expenses that do not qualify include: Annual, recurring or routine repair or maintenance Household appliances Electronic home-entertainment devices Housekeeping, security monitoring, gardening, outdoor maintenance or similar services Financing costs for the qualifying renovation Goods or services provided by a person not dealing at arm’s length with the individual unless that person is registered for GST/HST under the Excise Tax Act Expenses that can reasonably be considered to have been reimbursed Expenses not supported by receipts Expenses that have already been claimed under the medical expense tax credit or home accessibility tax credit, or both Maximum amount of expenses you can claim An eligible individual can claim up to $50,000 in qualifying costs for one qualifying renovation that was completed in the tax year. ...

Business income after the date of death If the business of the person who died continued to earn income after the date of death, it is generally considered income of the estate that should be reported on a T3 Trust Income Tax and Information Return (T3 Return). ...