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" Since the pump administers the insulin on an on-going basis, the time required for the pump to administer the insulin is not counted however the activities directly involved in determining and administering the dosage, are considered part of the therapy and count toward the 14-hour per week requirement. ...

Here are some of the expenses that the CRA considers reasonable and unreasonable: Reasonable expenses Tuition Course materials, such as textbooks, tools and other items needed to complete a particular course or program Student fees Moving expenses to and from school Payment for housing while away at school, either on campus residency or off campus, including rent and utilities Computer/laptop and telephone Costs related to Internet and phone bills Basic personal needs while at school, including toiletries, clothing and food (if food is not already included in the student’s housing costs) Basic furniture and housing needs, such as bedding, towels, plates, cutlery Transportation: to move in and out from school and during official school breaks (such as holidays and reading week, where the student returns to their principal residence) local transportation costs while at school the purchase of a car, if it is in the beneficiary’s name and used to transport the student to and from school and school-related activities Unreasonable expenses Costs associated with family members and friends visiting a student, including when the student moves in and out Arts, culture and entertainment, such as museums, fine dining, movies, plays, sporting events, concerts, festivals, unless required to complete their program Physical fitness activities, gym membership, sports and recreation, unless required to complete their program Attending conferences, seminars and retreats, unless required to complete their program Personal care, such as hair, spa and wellness treatments Costs associated with dentist, doctor and other medical appointments Travel unrelated to school for personal reasons, such as vacations (excluding official school breaks where the student returns to their principal residence) when the student is not enrolled (excluding their move in and out) Down payments on any property Purchases that are not in the beneficiary’s name Notes Promoters have ultimate responsibility for issuing EAPs that they consider to be reasonable, and they have the authority to be more restrictive than what is listed in these guidelines Any item listed above as “reasonable expenses” can be considered unreasonable if costs are not in line with furthering a student’s education at a post-secondary school level A subscriber can withdraw their contributions from the RESP without having to repay the Canada Education Savings Grant portion if at least one of the RESP beneficiaries is eligible to receive an EAP. ...

Under subsection 8512(1) of the Income Tax Regulations, the following documents must be sent to the Canada Revenue Agency (CRA) for the application to be considered complete: an application form (the prescribed form is Form T510, Application to Register a Pension Plan, signed by the plan administrator); certified copies of the plan text; certified copies of the funding documents 1; certified copies of any agreements relating to the plan; and certified copies of all resolutions and by-laws relating to the plan. ...

November 20, 2014 Segment 9: Scholarships, fellowships, and bursaries Video: Segment 9: Scholarships, fellowships, and bursaries Transcript This segment gives international students studying in Canada information on when scholarships, fellowships, and bursaries may be considered taxable income, as well as information on the education amount and tax treaties. ...

Host: What about international students who are considered to be non-residents or deemed non-residents, do they have to pay provincial or territorial tax? ...

It's also good to know that if you're considered a non-resident for income tax and benefit purposes and don't have any taxable Canadian income, you can't file a return for the sole purpose of carrying forward the tuition, education, and textbook amounts. ...

Three items of identification-- the Business Number, tax year end, and Web Access Code or EFILE On-Line number and password-- make up your electronic signature, which is considered official. 8. ...

To speed up our review when you ask for a waiver under subsection 8503(5) of the Regulations and member contributions are made towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required; the contributions cannot reasonably be considered to be for the member’s own benefits; the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions; and the main purpose for the arrangement is to make sure that the plan is adequately funded. ...

They are considered pensionable earnings for the purposes of a benefit accrual under an employer-sponsored registered pension plan. ...

In-kind transfers of property from an RRSP to an IPP are not considered swap or RRSP strip transactions. ...