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A qualifying individual is someone who: is a resident of Canada is at least 18 years of age is a first-time home buyer An individual is considered to be a first-time home buyer if, at any time in the part of the calendar year before the account is opened or at any time in the preceding four calendar years, they did not live in a qualifying home as their principal place of residence (or what would be a qualifying home if it were located in Canada) that was owned (either jointly or otherwise) by the individual or by their spouse or common-law partner (if the individual has a spouse or common-law partner at the time of entering into an FHSA). ...

If the repayment was for RPP income: the deductible repayment includes related interest the repayment must either be an amount: that may reasonably be considered to have been paid from the RPP in error that was previously paid from the RPP but you were determined to be ineligible Registered disability savings plan (RDSP) or Registered education savings plans (RESP) If you repaid an amount in 2024 that you received from an RDSP or RESP and reported as income in 2024 or a previous tax year, you can claim the repayment amount on line 23200 of your return. ...

See line 11500 if you received other pensions or superannuation and line 13000 if this amount is considered other income not reported anywhere else. ...

Retirement savings rollover and education savings rollover amounts are considered earnings from the plan for taxation purposes. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Generally speaking, a PSB exists where an individual would be considered to be an employee of the payer if not for the existence of the corporation. ...

LLCs electing to be treated as a corporation in the U.S. must provide a copy of their most recently assessed U.S. tax return and/or a letter from the Internal Revenue Service confirming the LLC’s election and start-date to be considered resident in the U.S. ...

For the purposes of filing Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information used in the objections process is considered high (Protected B). ...