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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. ... 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 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, 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 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 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. ...

Fee paid to Executor If a family member or friend acts as an executor, who does not regularly give these services, then they are considered to earn income from an "office" and the amount is taxable in the same fashion as a salary. ... A corporation is considered to have been wound up if: it has followed the procedures for winding-up and dissolution provided by the appropriate federal or provincial companies act or winding-up act; or it has carried out a winding-up, other than by means of the statutory procedures and has been dissolved under the provisions of its incorporating statute. ... Professional judgement should be exercised and materiality considered when determining whether to pursue any adjustments for the year in which the corporation surrendered its charter. ...

The extent that they are restricted is discussed further in section 5.1. exempt income No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure made in the course of earning income if any of the claimant's income is exempt from tax. ITC not meeting the filing requirement No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure if the claimant does not file the prescribed form containing the prescribed information in respect of the amount on or before the day that is one year after the claimant's filing-due date for the tax year. ... Corporations deemed not to be associated As a result of the group of persons definition, CCPCs may be considered to be associated when the same group of otherwise unconnected investors, such as venture capital investors, have invested in each of them. ...

None of them are considered high risk. No further action is taken until the plan’s next full review. ... None of them are considered high risk. We send acknowledgment letters for the submissions. ... Some attendees also considered IPPs and plans where new past service is being added to be a priority. ...