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You are not eligible for this credit if any of the following conditions apply: You were confined to a prison or a similar institution at the end of the year and you have been confined for more than six months in total for the year that you are claiming the credit You were an employee of a foreign country or a family member or a servant of the employee of a foreign country The following amounts are not considered as rent for the purposes of the credit: A rent that was paid to someone related to you A rent paid for a campsite, moorage or manufactured home site A rent on accommodations your employer paid for, unless the amount was included in your income for the year A rent paid under a rent-to-own plan Do not claim this credit on a return for a person who died in the year for which the credit is claimed. ...

You are not eligible for this credit if any of the following conditions applies: You were confined to a prison or similar institution at the end of the year and you have been confined for more than six months in total for the year that you are claiming the credit You were an employee of a foreign country or were a family member or servant of the employee of a foreign country The following amounts are not considered as rent for the purposes of the credit: A rent that was paid to someone related to you A rent paid for a campsite, moorage or manufactured home site (mobile home or trailer park pad rental) A rent on accommodations your employer paid for, unless the amount was included in your income for the year A rent paid under a rent-to-own plan Do not include any months where rent was paid under these situations in column C on your Form BC479. ...

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

Origins of taxes- part 1 Pre-1867- part 2 1867- part 3 1914- part 4 1916- part 5 1917- part 6 1920- part 7 1943- part 8 1948- part 9 1991- part 10 Next: 1948 History of taxes (part 9 of 10) Previous: 1943 1948 Income tax is here to stay After 30 years, the government no longer considered federal income tax temporary. ...

The application of penalties are considered for repeat offenders. The CRA selects cases of tax fraud, tax evasion and other serious violations of the tax laws for criminal investigation based on priority and impact on compliance. ...

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

You are considered a single parent if at any time in 2017 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. ...

Treat as interest on a debt obligation the part that can be reasonably considered to be interest. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Fluctuating filing period ending (fiscal period longer than 365 days) No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year provided that the resulting period does not exceed 53 weeks. ... If your payment due date falls on a Saturday, a Sunday, or a public holiday, the payment will be considered received on time if it is received on the first business day after the due date. ...