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In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...

For example, if XXXXXXXXXX a program providing two hours of activities per week for ten weeks that includes 1 hour 15 minutes of physical activity per week, the program would be considered a prescribed program of physical activity and the fee for the cost of the child's membership would be eligible for the children's fitness tax credit. ...

Any changes to tax policy or legislation must be considered by the Department of Finance Canada and approved by Parliament. ...

However, you will be pleased to note that as mentioned on the CRA Web site at www.cra.gc.ca/whatsnew/checklist-e.html, bowling is listed as an example of an activity that is considered to meet the physical requirements set out in the Regulations. ...

Any proposed changes to tax policy or amendments to legislation would have to be considered by the Minister of Finance and approved by Parliament. ...

Any changes to the law would have to be considered by the Minister of Finance and approved by Parliament. ...

Any changes to the law would have to be considered by the Minister of Finance and approved by Parliament. ...

Position: Amounts paid for doulas are not eligible medical expenses; however, amounts paid for a birth centre would be considered eligible medical expenses if the service is provided by a medical practitioner (e.g., a registered midwife). ...

Nevertheless, the Department has published guidelines in Interpretation Bulletin IT-128R which sets out the most important factors to be considered in making this type of determination. ...

Nevertheless, the Department has published guidelines in Interpretation Bulletin IT-128R, which sets out the most important factors to be considered in making this type of determination. ...