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If none of the amounts paid out of the RRSP are made to a qualifying survivor or designated as a refund of premiums, the amount that the annuitant is considered to have received at the time of death cannot be reduced. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Under the new policy, the POE for a full-time remote worker is determined by the location of the establishment of the employer to which they can reasonably be considered to be attached. Indicators have been developed to assist employers in the determination of whether a worker is considered attached to an establishment. ... Virtual social events can be provided by an employer for its employees and not be considered to be a taxable benefit as long as the cost per employee is $50 or less when only hospitality is provided, or $100 or less where both hospitality and entertainment are provided. ...

Some applications are considered complex and will take longer to process. ... Some enquiries are considered complex and will take longer to process. ... If any of these documents are missing, the claim will be considered incomplete. ...

Assuming that the severed land was supplied by way of lease immediately prior to the sale, the land would generally be considered to be capital property, the rental of which would constitute a business for GST/HST purposes. ... The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest but only to the extent such consideration is not paid for the actual use of the underlying property. 67. ... Such consideration would generally be considered payable for the supply of the property by way of lease, licence or similar arrangement. 68. ...

The investment plan would apply to the Minister by filing Form RC4612, Application to Not Be Considered a Selected Listed Financial Institution. ... A corporation may also be considered a loan corporation if it is treated as such under other federal statutes. In addition, a corporation whose principal business is the lending of money or the making of loans is considered a loan corporation. ...

The pool is considered to be a mining group for the purposes of section 188.2. ... Each particular person within the group is considered to perform these mining activities in a similar fashion as a solo miner. ... In the case of mining with others, the arrangements between the parties must be considered to determine the proper GST/HST treatment. ...

Assuming that the severed land was supplied by way of lease immediately prior to the sale, the land would generally be considered to be capital property, the rental of which would constitute a business for GST/HST purposes. ... The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest but only to the extent such consideration is not paid for the actual use of the underlying property. 67. ... Such consideration would generally be considered payable for the supply of the property by way of lease, licence or similar arrangement. 68. ...

. ¶1.28.1 is added to clarify that services that are not governed by a medical practitioner/patient relationship (for example, health education programs) are not generally considered medical services for the purpose of the medical expense tax credit. ¶1.57 is revised to clarify that a recreational facility is not considered “another place” for the purposes of paragraph 118.2(2)(e), even if it caters to persons with disabilities. ¶1.61 is revised to clarify that although a concurrent claim is theoretically permitted under both section 118.3 (for the disability tax credit (DTC)) and paragraph 118.2(2)(e), the limitation under paragraph 118.3(1)(c) for claiming the DTC would still apply. ¶1.73(d) is revised to provide examples of what would be considered a wheelchair. ¶1.89 is revised to add prescription swimming goggles as another example of “other devices for the treatment or correction of a defect of vision.” ¶1.91 is revised to add another example of a diabetes-related expense (for a mobile “App”) that does not constitute an eligible medical expense. ¶1.92.1 is added to clarify that only those animals that are both specially trained to assist a patient in coping with their impairment and provided by an organization (or person) one of the main purposes of which is such training of animals (commonly referred to as service animals) may be considered for the purposes of the METC. ¶1.92.2 is added and consists of the comments about expenses of animal care that were originally at the end of ¶1.92. ¶1.122(b), (k), (r), and (dd) are revised to add examples, and therefore, provide additional clarity on whether certain devices or equipment are covered under section 5700 of the Regulations. ¶1.122.1 is added to clarify that although the cost of a particular device or equipment may not be covered under section 5700 of the Regulations, treatments using such a device may qualify as medical services if provided by a medical practitioner who is authorized by the relevant provincial authority to provide such treatments. ¶1.130.1 is added to provide additional clarity on whether certain costs relating to artificial insemination would be eligible medical expenses. ¶1.139 to ¶1.142 are no longer preceded by a notice that alerted readers to a change that was proposed in Budget 2019 regarding cannabis products purchased for medical purposes. ... Subsection 118.4(2) was amended by S.C. 2006, c. 4, s. 64(4) to add a reference to physiotherapist, effective for certifications made after February 22, 2005, and to add section 64 to the list of provisions to which subsection 118.4(2) applies, effective for the 2005 and subsequent tax years. ¶1.22 is added to provide the CRA’s view on when an individual is considered to be authorized by the laws of a jurisdiction to act as a medical practitioner. ¶1.23 (formerly included in the discussion at ¶3 of IT-519R2) is revised to refer readers to an updated listing of medical practitioners by province/territory, which is maintained on the CRA website. ¶1.25 (formerly ¶21 and ¶22 of IT-519R2) is revised to improve readability to clarify the individual’s responsibilities for maintaining evidence to support their position that a particular facility is a licensed private hospital should they be asked by the CRA to provide such evidence. ¶1.26 (formerly discussed at ¶19 of IT-519R2) is revised to clarify the meaning of the term medical services and to provide the CRA’s view on the treatment of payments made to a medical practitioner for the completion of health and disability forms. ¶1.27 is added to provide the CRA’s view that payments to medical practitioners are only considered eligible medical expenses when they are paid for medical services relating to existing illnesses and conditions. ¶1.28 (formerly ¶20 of IT-519R2) is revised to clarify the CRA’s view regarding payments made to corporations, partnerships, societies and associations that may be eligible medical expenses. ¶1.29 is added to provide the CRA’s view regarding membership fees, access fees and block fees paid to private medical clinics as eligible medical expenses. ¶1.30 is added to reflect a legislative amendment made by S.C. 2010, c. 12, s. 13(1), which added subsection 118.2(2.1) to the Act, effective for expenses incurred after March 4, 2010, and to reflect the impact of subsection 118.2(2.1) on amounts that might otherwise be eligible medical expenses under paragraph 118.2(2)(a). ¶1.32 (formerly included in the discussion at ¶23 and ¶24 of IT-519R2) is revised to clarify of the CRA’s view regarding the meaning of the terms attendant care and one full-time attendant. ¶1.33 (formerly included in the discussion at ¶23 of IT-519R2) is expanded to clarify the CRA’s view regarding the meaning of the terms nursing home and full-time care in a nursing home. ¶1.34 is added to clarify that paragraphs 118.2(2)(b), (b.1) and (b.2) only apply in respect of costs related to caring for an eligible person with a disability, whereas paragraphs 118.2(2)(c), (d) and (e) apply in respect of costs related to caring for a patient regardless of whether the patient is an eligible person with a disability. ¶1.35 (formerly included in the discussions at ¶6 and ¶26 of IT-519R2) is revised to improve readability and to refer readers to related information on the CRA website. ¶1.39, ¶1.43 and ¶1.49 (formerly ¶25 of IT-519R2) are revised to include a reference to workers’ compensation insurance premiums. ¶1.40 and ¶1.41 (formerly included in the discussion at ¶24 of IT-519R2) are revised to improve readability and to more closely reflect the legislation in paragraph 118.2(2)(b.1). ... The example has also been updated to reflect a more common circumstance in which paragraph 118.2(2)(e) would apply. ¶1.59 (formerly included in the discussion at ¶29 of IT-519R2) is expanded to provide CRA’s view on claims under paragraph 118.2(2)(e) where enrolment at a school is considered beneficial to the patient but is not required. ¶1.60 is added to provide the CRA’s view on claims under paragraph 118.2(2)(e) for payments to a facility that functions mainly as a provider of rental accommodations. ¶1.61 is added to provide the CRA’s view on the impact of a claim under paragraph 118.2(2)(e) on a claim for the disability tax credit where the patient is an eligible person with a disability. ¶1.67 (formerly included in the discussion at ¶32 of IT-519R2) is revised to reflect the fact that the urgency of the situation is not generally considered as a factor in determining whether a person engaged in the business of providing transportation services is readily available. ¶1.69 (formerly included in the discussion at ¶34 of IT-519R2) is expanded to reflect the circumstances in which the CRA will consider other reasonable travel expenses incurred during the time that the patient is receiving medical services to be eligible medical expenses. ¶1.71 is added to provide the CRA’s views on claims for transportation and other reasonable travel expenses incurred to transport a patient to and from a school when the fees paid to the particular school can be claimed as eligible medical expenses under paragraph 118.2(2)(e). ¶1.72 (formerly included in the discussions at ¶34 of IT-519R2) is revised by referring readers to the CRA website for information on receipt requirements and the calculation of meal and vehicle expenses under the simplified and detailed methods. ¶1.73 (formerly ¶35 of IT-519R2) is revised to reflect a legislative amendment to paragraph 118.2(2)(i), made by 2006, c. 4, s. 62(2), effective for the 2005 and subsequent tax years. ...

Note Gifts are not considered support. ⬤▮▲Line 30300 – Spouse or common-law partner amount Claim this amount if, at any time in the year, you supported your spouse or common-law partner and the net world income of your spouse or common-law partner was less than your basic personal amount (or your basic personal amount plus $2,350, if they were dependent on you because of an impairment in physical or mental functions). ... If you were considered a resident of Quebec on December 31, 2023, and you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return. ... Note This credit is considered assistance and must be included in farming income. ...

If you are considered to have opened a new FHSA in respect of this FHSA, you will be considered to have opened the FHSA on the date you became the successor holder. ... Kyle has been a non-resident of Canada since January 2024, therefore, he is not considered to be a qualifying individual and cannot become the holder of the FHSA. ... Therefore, Solenn was not considered to be a qualifying individual and could not become a holder of the FHSA. ...