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Notes You are still considered to have a spouse or common‑law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... You also have to fill out an NR4 slip if you are considered, under Part I or Part XIII of the Income Tax Act, to have paid or credited amounts. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

For the purpose of tax conventions, CPP or QPP payments (i.e. social security payments) are considered to be pensions. However, CPP or QPP death benefits are considered to be lump-sum payments for purposes of the conventions. ... If the pension payments include both lump-sum and periodic pension payments, the lump sum payments are considered to have been paid first. ...

Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...

If you were considered a resident of Quebec on December 31, 2009, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $731.79 or less (if you were not considered a resident of Quebec on December 31, 2009) or $583.74 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2009 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...

Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...

Notes You are still considered to have a spouse or common‑law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

If you were considered a resident of Quebec on December 31, 2009, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $731.79 or less (if you were not considered a resident of Quebec on December 31, 2009) or $583.74 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2009 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see deemed disposition). ... You were both considered residents of Canada on December 31, 2018 (or were considered residents of Canada on the date of death). ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ... This credit is considered to be government assistance that you received in the year and is taxable to you. ...