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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. ...

As this date falls on a Saturday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 17, 2024. ...

" Since the pump administers the insulin on an on-going basis, the time required for the pump to administer the insulin is not counted however the activities directly involved in determining and administering the dosage, are considered part of the therapy and count toward the 14-hour per week requirement. ...

Since we established at your last visit that corrective lenses won't be of use to you because of the nature of the disease affecting your vision, I must unfortunately tell you that you are now considered legally blind. ...

Principal residence exemption: When you sell your principal residence (or are considered to have sold it), you may be eligible to claim the principal residence exemption. ...

Since that date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

If you are the builder of a residential rental property, or if you make an addition to a multiple-unit residential rental property, you are generally considered to have made a self-supply and to have paid and collected tax on the fair market value of the rental property or addition at the time that you lease or occupy the first unit of the property as a place of residence. ...