Search - considered

Pursuant to the Income Tax Act, generally a GIC would be considered a qualified investment for a TFSA, and an individual would generally be allowed to contribute the GIC into his TFSA subject to his TFSA contribution limit. ... In particular, an increase in the fair market value of property held in connection with a TFSA that is reasonably attributable to a "swap transaction" will be considered an "advantage". ...

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

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. ... Window coverings, such as blinds, shutters, and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (that is, they have become part of the home) and therefore would qualify for the HRTC. ...

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. ... Generally, the land within an adjoining one half of a hectare (1.24 acres) of the eligible dwelling is considered to form part of the eligible dwelling. ...

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. ... As such, these renovations would be considered eligible expenditures for the purposes of the HRTC. ...

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. ... Solar panels and solar panel trackers that are permanently installed are generally considered to be part of the dwelling and would qualify for the HRTC. ...

Reasons: Landscaping projects to an eligible dwelling are considered integral to the dwelling and of an enduring nature. ... 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. ...

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. ... Flaherty stated in the budget that alterations or other items, such as furniture or draperies, whose value depends on the renovation will be considered integral to the dwelling and will qualify for the HRTC. ...

Reasons: Window coverings that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures of a dwelling and therefore qualify for the HRTC. ... Window coverings such as blinds, shutters, and shades that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures-items that have become part of the home-and therefore qualify for the HRTC. ...

The Supreme Court of Canada has directed that connecting factors must be considered when making such a determination, meaning that factors connecting the income to a location either on or off a reserve must be identified, and that the significance of each of these factors must be weighed. ... Generally, if the location at which the employment duties are carried out is on a reserve, or if the employer is resident on a reserve and the employee lives on a reserve, then the income may be considered to be situated on a reserve and therefore exempt, or partially exempt, from income tax. ...