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In the case of an employer that is not a partnership: A qualifying non-resident employer at any time means an employer that is at the time of the payment certified by the Minister of National Revenue under subsection 153(7) of the Income Tax Act and is either resident in a country that Canada has a tax treaty with, or would be considered resident in a country that Canada has a tax treaty with, if that country treated the employer as a corporation for tax purposes (e.g., a limited liability company formed in the U.S. that has not elected to be treated as a corporation for U.S. tax purposes). ... Since the non-resident employee will be paid for only 10 working days in Canada for 2016 they meet the less than 45 working days in a calendar year condition so they are considered a qualifying non-resident employee and the QNRER will not be required to withhold tax from the employee’s remuneration for the services provided in Canada during 2016. ...

This type of course is general in nature and too broad to be considered to be related to the specific, relevant subject matter of any particular course offered by a school authority or to a curriculum designated by a school authority. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ...

Impairments can exist in any of the following categories: Walking Mental functions Dressing Feeding Eliminating (bowel or bladder functions) Hearing Speaking Vision, and Life-sustaining therapy The cumulative effect of two or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... An individual is considered to depend on someone for support if they rely on them to regularly provide some or all of the basic necessities of life, such as food, shelter, and clothing. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022, to file your return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

If withdrawals are made in different years, the student indicated must remain the same or your withdrawal may be considered ineligible. ... However, even though his spouse is still in school, he will have to start repaying his previous $15,000 withdrawals in 2024 and any 2024 withdrawal would be considered as ineligible and taxable. ...

Eligible educator You are considered an eligible educator if, at any time during the 2020 tax year, both of the following conditions are met: You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2020 for teaching supplies that meet all of the following conditions: You bought the teaching supplies for teaching or facilitating students' learning The teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment You were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2021 must relate to the 2011 or a later tax year to be considered. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2019 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2020 must relate to the 2010 or a later tax year to be considered. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2018 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2018 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2019 must relate to the 2009 or a later tax year to be considered. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...