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They are considered pensionable earnings for the purposes of a benefit accrual under an employer-sponsored registered pension plan. ...

The investment is not a “qualified investment” as defined under the Income Tax Act, even though the promoter may arrange for a lawyer or accountant to “certify” that the shares are considered a qualified investment. ...

The suggestions, which we have considered in designing our process, related to the priority we should give certain types of submissions and the key elements of pension plans that we should review as part of our comprehensive review. ...

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...

A residential property is considered to be substantially completed even if there are outstanding minor repairs, adjustments or upgrades, since this will not reasonably impair the use and enjoyment of the property as a place of residence. ...

COVID-19 benefits and your return If you received the Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB), or Canada Recovery Caregiving Benefit (CRCB) payments, these are considered taxable income, and you will have to enter on your return the total of the amounts you received. ...

If you received the Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB), or Canada Recovery Caregiving Benefit (CRCB) payments, these are considered taxable income, and you will have to enter on your return the total of the amounts you received. ...

Some provinces or territories may have sent out pandemic related payments that are considered taxable income. ...

Footnotes Footnote 1 A “tax avoidance transaction” means any transaction that would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit (section 245 of the Income Tax Act). ...

If you work for clients online, you may be considered to be self-employed. ...