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For the CVITP, a police records check is considered valid if it was issued within the last three years. ...

A child must be under the age of 18 as of that date to be considered a dependent. ...

Qualifying items for the point-of-sale rebate Province Item New Brunswick and Newfoundland and Labrador Books Nova Scotia Books, children’s clothing and footwear, and children’s diapers Ontario Books, children’s clothing and footwear, children’s diapers, children’s car seats, qualifying newspapers, and qualifying prepared food and beverages Prince Edward Island Books, children’s clothing and footwear, and qualifying heating oil Books Books eligible for the point-of-sale rebate include: A printed book or an update of a printed book An audio book, all or substantially all of which is a spoken reading of a printed book Composite property that consists of a printed book and a read-only medium (or a right to access a website under certain conditions), which is wrapped, packaged or prepared for sale as a single product under specific situations A bound or unbound printed version of a scripture of any religion Non-eligible books for the point-of-sale rebate include: E-books Newspapers Magazines Catalogues Colouring books Agendas In addition, the following items are not considered printed books: Newspapers Magazines or periodicals acquired otherwise than through a subscription or that has more than 5% of their printed space devoted to advertising Brochures or pamphlets Sales catalogues, price lists or advertising materials Warranty booklets or owner’s manuals Books designed primarily for writing on Colouring books or books designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps, or stickers Cut-out books or press-out books Programs relating to an event or performance Agendas, calendars, syllabi, or timetables Directories, assemblages or charts or assemblages or street or road maps, but not including a guidebook or an atlas that consists in whole or in part of maps other than street or road maps Rate books Assemblages of blueprints, patterns, or stencils Assemblages or collections of, or items similar to, the above items Learn more: GST/HST Memorandum 13-4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures. ...

It is important to note that any books and records you keep outside of Canada that you access electronically from within Canada are not considered to be books and records in Canada. ...

The $210 is also considered a partial taxable benefit since reasonable travel allowances are not taxable. ...

All of the following items are considered part of the owner's equity, EXCEPT: capital drawings net income dividends 2. ...

Example/Context An employee of the Human Resources Branch considered the various perspectives that had been provided by CRA employees in response to Blueprint 2020 initiatives. ...

To provide advice on how the needs and expectations of the disability community can be considered by the CRA as they interpret and administer disability-related tax measures. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ...

The phrase "mechanical equipment acquired for logging operations" in paragraph (o) of class 10 is considered to include power-operated, movable, road-building equipment acquired to construct roads to or within a timber limit. ...