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Since a virtual payment instrument is limited to property, it would not include anything that is considered to be money for purposes of the GST/HST. ...

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

If you do not check the box, you will be considered to be the student for LLP purposes. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

If, on December 31, 1997, you lived outside Canada, but you maintained residential ties (as defined on page 7) with Canada, you may be considered a factual resident of a province or territory. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

If you lived outside Canada on December 31, 1998, but maintained residential ties (as defined on page 11) with Canada, you may be considered a factual resident of a province or territory. ...

This portion is considered to be net property taxes paid for purposes of this credit. ...

CRA's decision on the future of e-service delivery, therefore, must be carefully considered to ensure that it fully supports achievement of Agency 2010 objectives. 5. ...

Given that CRA's management of accounts receivable emphasizes a risk management approach, the substantial number of small balances of CCTB and GST/HST credit overpayments is considered a low priority. ...