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In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... You may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2010, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2010 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

This deemed dividend is subject to the tax on split income and is considered to be an other than eligible dividend for the purposes of the dividend tax credit. ... Note Under proposed changes, if you are a specified employee, and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2009, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2009 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2008, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2008 (or were considered a resident of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split RRSP annuity payments that you reported on line 129 if you meet all of the following conditions: you were 65 years of age or older on December 31, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31 (or were considered a resident of Canada on the date of death); and you were not, because of a breakdown in marriage or common-law partnership, living separate and apart from each other at the end of the year, and for a period of 90 days that started in the year. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

The retirement savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... Unless an election is filed with the issuer, the RDSP must be terminated and all amounts paid out of the plan by December 31 st of the year following the first calendar year throughout which the beneficiary is no longer considered to have a severe or prolonged impairment in physical or mental functions that made him or her eligible for the DTC. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

To view the list of professionals who are considered to be medical practitioners, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... – A nursing home is generally considered to be a facility that gives full-time care. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ...