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Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits most superannuation and pension benefits most registered retirement savings plan (RRSP) income most pooled registered pension plan (PRPP) income most registered retirement income fund (RRIF) income death benefits employment insurance (EI) benefits certain retiring allowances registered supplementary unemployment benefit plan income most deferred profit-sharing plan (DPSP) income amounts received from a retirement compensation arrangement (RCA) or the purchase price of an interest in an RCA prescribed benefits under a government assistance program Auto Pact benefits Do not include the following amounts when calculating your eligible section 217 income: any supplement received under the Old Age Security Act an amount transferred to acquire an annuity contract, registered pension plan, RRSP, PRPP or RRIF following an authorization from the CRA an amount exempt under the Income War Tax Act any amount that can reasonably be considered to be attributable to services rendered while you were not resident in Canada and while you were not employed, or were only occasionally employed, in Canada Why elect under section 217? ... When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Child support payments Under court orders and written agreements made after April 1997, any support amount that is not stated in the order or agreement as being only for the support of the recipient is considered to be child support. ... This means that all payments made are first considered to have been made toward child support. Any amount paid over and above the child support amount is considered to be support payments for the recipient. ...

This amount does not include income that can be considered a refund of premiums if paid to other qualifying survivors because of the annuitant’s death. ... This includes the following situations: at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment at the time of the payment, either the RRSP annuitant or the contributor spouse or common-law partner was a non-resident Box 25 – LLP withdrawal This is the amount withdrawn from an RRSP by an eligible individual participating in the Lifelong Learning Plan (LLP). ... Matured RRSP If the RRSP annuitant of a matured RRSP dies, box 28 must include the part of an amount paid from the RRSP to a beneficiary, other than the deceased annuitant’s spouse or common-law partner that is more than the total of the following amounts: the part of the RRSP property that becomes receivable by the surviving spouse or common-law partner as a result of the annuitant’s death the benefit the deceased annuitant is considered to have received just before death (amount reported in box 34) Unmatured RRSP If the RRSP annuitant of an unmatured RRSP dies, box 28 may include a part or the entire amount of income earned in the RRSP after the annuitant’s date of death that was paid to another beneficiary. ...

Though a trust may be considered an individual, this guide is not for trusts. ... This means you have to pay a predetermined amount or percentage of the expenses, such as fuel, had by the crew in making the catch, regardless of the value of the catch You are considered to be self-employed if you have a business relationship with a payer and you have the right to determine where, when and how your work is done. ... Related persons are not considered to deal with each other at arm's length. ...

If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program. ... A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program. ...

Self-employed commercial ride-sharing drivers are considered to be making such supplies once they start providing commercial ride-sharing services, including commercial carpool services. ... If the combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), the self-employed commercial ride-sharing driver is not considered a small supplier and is required to charge and collect tax on all revenues from their taxable supplies (the combined taxable supplies of $35,000). If a self-employed commercial ride-sharing driver is already registered for the GST/HST, including with respect to another commercial activity, they are automatically considered to be registered with respect to their commercial ride-sharing services and are not required to apply for registration again. ...

Consequently, a deduction is not allowed for what might otherwise be considered to be the capital element of an amount so received. ... Payments under the contract will be considered annuity payments with a capital element equal to the applicable portion of the original cost of the annuity that was included in income. ...

Persons who have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by the same controller ownership are also considered to be related. ...

However, with respect to stock dividends paid after November 21, 1985 other than stock dividends declared on or before that day, subsection 15(1.1) requires the fair market value of a stock dividend to be included in income, except to the extent that it is otherwise included in the recipient's income under paragraph 82(1)(a), where it may reasonably be considered that one of the purposes of the payment of the stock dividend was to alter significantly the value of the interest of any specified shareholder of the payer corporation. ... If the share portion of the dividend was not considered to be a dividend at the time it was paid (see 8 and 11 above), the cash portion will constitute "the full amount of the dividend" where that term appears in the Act. 25. ...

To be considered a major addition, the addition must change the character of the previous complex to such a fundamental extent that the original building and the addition together essentially form a newly constructed residential complex. ... For example, if the renovation of a unit is sufficiently extensive to be considered a “substantial renovation”, the GST/HST new housing rebate will be available either to the qualifying purchaser of such a home from the “builder” or to a qualified individual if the individual carried out the renovation for his or her use as a primary place of residence or engaged a contractor to do the renovation. ...