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To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2112 2019 There is an entry on line 50372 or on line 50374 on the Schedule 8 or at Part 2 of the Form RC381 and one of the following situations applies to your client’s return: No indication that the client is in receipt of CPP retirement benefits. ... To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2115 2016, 2017, 2018 There is an entry on line 207 for the registered pension plan deduction but no entry on line 206 for the pension adjustment. ...

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. ...

Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. ...

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. ...