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Generally, the land that the housing unit stands on, including adjacent land up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

You are considered either a resident alien or a non-resident alien of the U.S. for U.S. tax purposes. ...

Takeaway points Steps to follow Review their background information, required slips and medical receipts Verify, on Canada.ca, whether the medical expenses are eligible or need a prescription Click add spouse next to the Family Head (Michael Schneider) tab Click add dependant next to the Spouse (Elizabeth Jones-Schneider) tab to add each dependant In both Michael and Elizabeth’s profiles, click T4 and employment income in the left-side menu and click the + sign next to T4 income (earned in any province except Quebec) in the T4 and T4E section to enter the required information In Michael’s profile, click Other information slips in the left-side menu and click the + sign next to RC210 – Canada workers benefit advance payments statement [Federal line 41500] to enter the information from the tax slip In both Michael and Elizabeth’s Interview setup, tick the box next to Medical expenses, disability, caregiver in the Common tax deductions section In both Jack and Adam’s profiles, click Medical and disability in the left-side menu, then click the + sign next to Medical expenses for the dependant in the Medical expenses section Enter the eligible medical expenses into the profile of the family member who directly benefited from them It is not necessary to enter each medical receipt individually, instead enter See list into the description field and indicate the total amount of eligible medical expenses In this case, although amounts paid for vitamins are generally not eligible medical expenses, vitamin B12, when prescribed by a health care professional is considered eligible. ...

Your non-senior spouse will then be considered a dual applicant. OSTC amounts your spouse has received for the applicable tax year will have to be paid back to the CRA. ...

This should only be considered if a TFSA notice of assessment is subsequently issued which they disagree with. ...

To be considered as insurable earnings, the amount has to be paid in cash by the person's employer and received and enjoyed by the person in respect of that employment. ...

In the event that the CRA were to develop or issue a benefit with a similar impact on income reporting, the Agency would develop and incorporate key messages into communications products to ensure audiences were made aware that the benefit could be considered a part of their reportable income. ...

As a result, information about a worker that relates to a regulated activity is considered a neutral or inconclusive fact. ...

Once you receive verbal consent, Section I – Authorization of the TIS60 is considered completed. ...

Note: The above two bullets represent all other trusts (resident and non-resident) not described in A above. and in the year, the trust: has tax payable is requested to file is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence, or shares) is a non-resident throughout the year, and has a taxable capital gain (other than from an excluded disposition described in subsection 150(5)) or has disposed of taxable Canadian property (other than from an excluded disposition) is a deemed resident trust holds property that is subject to subsection 75(2) of the Act has provided a benefit of more than $100 to a beneficiary for the upkeep, maintenance, or taxes on a property maintained for the beneficiary's use (for more information, see Line 22 – Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary in Chapter 3 of Guide T4013, T3 Trust Guide), or receives from the trust property any income, gain, or profit from the trust property that is allocated to one or more beneficiaries and the trust has: total income from all sources of more than $500 Income of more than $100 allocated to any single beneficiary made a distribution of capital to one or more beneficiaries allocated any portion of the income to a non-resident beneficiary Note: For purposes of the requirement to file a trust return, this includes an arrangement under which the trust can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust’s property. ...