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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. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ... A qualifying individual is one of the following: an individual who is eligible for the disability tax credit for the year an individual who is 65 years of age or older at the end of the year An eligible individual is one of the following: (a) a spouse or common-law partner of a qualifying individual (b) for a qualifying individual who is 65 years of age or older, an individual who has claimed the amount for an eligible dependant (line 30400 of the return), or the Canada caregiver amount for other infirm dependants age 18 or older (line 30450 of the return) for the qualifying individual, or could have claimed such an amount if: the qualifying individual had no income for the eligible dependant amount on line 30400 of the return, the individual was not married or in a common-law partnership for the amount on lines 30400 and 30450 of the return, the qualifying individual was dependent on the individual because of an impairment in physical or mental functions (c) an individual who is entitled to claim the disability amount (on line 31800 of their return) for the qualifying individual, or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada throughout the year Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres) is considered part of the eligible dwelling. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ... A qualifying individual is one of the following: an individual who is eligible for the disability tax credit for the year an individual who is 65 years of age or older at the end of the year An eligible individual is one of the following: (a) a spouse or common-law partner of a qualifying individual (b) for a qualifying individual who is 65 years of age or older, an individual who has claimed the amount for an eligible dependant (line 305 of Schedule 1), or the Canada caregiver amount for other infirm dependants age 18 or older (line 307 of Schedule 1) for the qualifying individual, or could have claimed such an amount if: the qualifying individual had no income for the eligible dependant amount on line 305 of Schedule 1, the individual was not married or in a common-law partnership for the amount on lines 305 and 307 of Schedule 1, the qualifying individual was dependent on the individual because of an impairment in physical or mental functions (c) an individual who is entitled to claim the disability amount (on line 318 of their Schedule 1) for the qualifying individual or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada throughout the year Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres) is considered part of the eligible dwelling. ...

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... When a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

For PQP staffing to be considered fully implemented, competency profiles have to be in place for CRA jobs[Footnote 2]. ... With the present staffing approach, all candidates who have successfully qualified and have placed in a qualified pool may be considered for placement. ...

The framework data includes: employee group, and level, region; type and details of misconduct; corrective measures taken; relevant factors considered (mitigating/aggravating); timeliness and delays of discipline process; consultation requirements undertaken; and associated Internal Investigations. 4.2 Performance measures and reporting Performance reporting should include data that is meaningful, complete and accurate to support informed decision-making by management at all levels. ... Eleven of the 34 files that involved multiple misconducts were not included in this test as they could be considered as more complex investigations. ...

Communication Consultation and communication occurred during the TFSA design and implementation phase and, for the most part, was considered successful by both CRA stakeholders and the financial institutions interviewed. ... Of the resolved notices of objection, 39% confirmed CRA’s decision and 37% were considered invalid Footnote 33. ...

While there is no formal strategy in place specific to information resources for small businesses, various branches have independently undertaken initiatives which can be considered key elements of a comprehensive strategy. ... An information resource is considered to be accessible when it contains information which is easily found and understood. ...

Information was exchanged with Revenu Québec. 3.3 Limitations and clarifications The following limitations and clarifications should be considered when reviewing this report: An external survey using online panels Footnote 8 was carried out by TNS Canada for this evaluation. ... Most were selected based on their high volumes whereas others were selected because they were considered complex or represented a distinct workload. ...

Allocations of costs from a non-Canadian member of a group to a Canadian member may be considered an imported taxable supply for GST/HST purposes and, as such, may be subject to GST/HST. ... It is also consistent with the position outlined in paragraph 7.6 of the Guidelines, part of which states: "If the activity is not one for which the independent enterprise would have been willing to pay or perform for itself, the activity ordinarily should not be considered as an intra-group service under the arm's length principle. ...