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Retiring allowances or certain payments out of registered plans such as Registered Retirement Savings Plans, Registered Pension Plans, etc. would be considered lump-sum payments. ...

An investment club will generally be considered to be "bona fide" where (a) all its members are individuals, (b) the majority of the members are not members of the same family, (c) members of the same family did not, at any time, own more than 50% of the outstanding units of the club, (d) substantially all of its property consists of cash, shares, bonds, or units of a unit trust, and (e) dispositions of the property of the club will give rise to capital gains or losses rather than gains or losses on income account. 8. ...

You are considered a single parent if at any time in 2016 you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...

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. ...

You are considered a single parent if, at any time in 2022, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2022, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...