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If the repayment was for RPP income: the deductible repayment includes related interest the repayment must either be an amount: that may reasonably be considered to have been paid from the RPP in error that was previously paid from the RPP but you were determined to be ineligible RDSP or RESP If you repaid an amount in 2024 that you received from an RDSP or RESP and reported as income in 2024 or a previous tax year, you can claim the repayment amount on line 23200 of your return. ...

You or your spouse or common-law partner must also be one of the following: a Canadian citizen a permanent resident a protected person a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month, or an individual who is registered, or entitled to be registered, under the Indian Act You are primarily responsible for the care and upbringing of the child if you: supervise the child’s daily activities and needs make sure the child’s medical needs are met and arrange for childcare when necessary You are not considered the primary caregiver if a child welfare agency is legally, physically, or financially responsible for the child. ...

Step 1 – Determine the flat-rate cannabis and additional cannabis duties For purposes of determining the amounts of flat-rate cannabis and additional cannabis duties in respect of a cannabis product, the following rules apply: the quantity of flowering material and non-flowering material included in the cannabis product or used in the production of the cannabis product is determined at the time the flowering and non-flowering materials are so included or used; and if a quantity of flowering material included in the cannabis product or used in the production of the cannabis product is an industrial hemp by-product, the particular quantity that is industrial hemp by-product is considered to be non-flowering material. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO or prescribed government organization and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

Targeting a cancelled record is not permitted for amended or cancelled records since they are considered the last record in the chain of changes. ...

An individual is considered to depend on someone for support if they rely on that person to regularly provide some or all the necessities of life, such as food, shelter, and clothing. ...

Special rules Fuel brought into a listed province on behalf of a registered road carrier Under section 10, when another person transports fuel into a listed province on behalf of a registered road carrier, the registered road carrier, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

Special rules Fuel brought into a listed province on behalf of a registered importer Under section 10, when another person transports fuel into a listed province on behalf of a registered importer, the registered importer, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Note If you are filing an application under reason code 10, 14, or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ... These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...