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A child or grandchild of a deceased annuitant is generally considered financially dependent on that annuitant at the time of death if, before that person's death, the child or grandchild ordinarily resided with and was dependent on the annuitant and they meet one of the following conditions: the child or grandchild's net income for the previous year (shown on line 236 of their income tax and benefit return) was less than the basic personal amount (line 300 from Schedule 1) for that previous year; or the child or grandchild is impaired in physical or mental functions and their net income for the previous year was equal to or less than the basic personal amount plus the disability amount (line 316 from Schedule 1) for that previous year. ...

An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...

Find out how the GST/HST applies to exports of intangible personal property Find out how the GST/HST applies to exports of intangible personal property Supplies of intangible personal property (IPP) that may not be used in Canada are considered to be made outside Canada, and are therefore not subject to the GST/HST. ...

The Minister of National Revenue, 89 DTC 423, 1989 CTC 2335, the following applies: a) For the 1989 and subsequent taxation years and with respect to both accrued interest and instalment interest charges paid in the year, such amounts are considered to be part of the pension contribution. ...

Note that for the purpose of determining whether an individual owns 10% or more of the shares, does not deal at arm's length, or is a specified shareholder, an individual is considered to own shares of the capital stock of a corporation under paragraphs 8500(3)(d) to (g) of the Regulations. ...

To be considered an NPO, no part of the income of such an organization can be payable to or available for the personal benefit of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is a club, society, or association whose primary purpose and function is to promote amateur athletics in Canada. ...

If we grant you an extension, your objection is considered to be filed on the day we send you the decision notice. ...

Note You are still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart because of: work; studies; or health problems. ...

By self-identifying on the Federal Student Employment Program application form on the www.jobs.gc.ca website, students are automatically considered for the ASEP. ...

Certain assets like bonds, shares of publicly traded companies, buildings, or vehicles are not considered to be “money” until they are sold or converted into cash. 6. ...