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The difference between what you paid and what the seller paid is considered to be deducted as capital cost allowance (CCA). ...

Depending on your situation, this is considered retroactive tax planning and is inaccurately changing the reporting of the income. ...

The following are examples of facts that can be considered neutral: the PDF has significant independence, freedom, and autonomy because of the nature of the work to be completed; the funding council or agency, as part of the conditions for the grant, predetermines the amount of the remuneration; a third party provides the tools and equipment; the PDF is a student enrolled in an educational program such as a master’s or doctoral degree or is a recent graduate; the PDF is an advanced student; the university has given the PDF student status or treats the worker as a student; the worker had to be a registered student to apply for the position. ...

A claim is considered to be complete when all of the above documentation is filed with the CRA. ...

The letters must include: the name and profession of the third party an attestation that they are personally aware that you did not reside with your former spouse or common-law partner during the period of separation their contact information, including address and telephone number their signature Examples of a third party: employer landlord social worker school authority band council shelter or community support organization resettlement worker/sponsor insurance company member of clergy doctor or nurse lawyer or Quebec notary Residency To confirm that you are considered a resident of Canada for tax purposes, send us copies of any of the following documents that contain your full name, address and the date for each year being reviewed: certificate of residency issued by the CRA mortgage papers or your property tax bill(s) lease agreement, rent receipts or letter from the landlord recent utility bill(s) (gas, electricity, cable, telephone) bank and credit card statements insurance policies registered retirement savings or employment pension plans health care coverage driver’s license and vehicle registration (front and back) membership in professional, social or recreational organizations or other ties to Canada and abroad Or, fill out and send one of the following forms: Form NR74 Determination of Residency Status (entering Canada) Form NR73 Determination of Residency Status (leaving Canada) Citizenship/Immigration Status To confirm that you (or your spouse or common-law partner) are a Canadian citizen or that you have been granted Canadian citizenship by Immigration, Refugee and Citizenship Canada, send us a photocopy of any of the following documents: Canadian birth certificate Canadian citizenship certificate Canadian passport hospital record of birth, or record of the physician, nurse, or midwife at the birth Indian status card Note: If you are not a Canadian citizen and are an individual who is registered, or entitled to be registered under the Indian Act, you must attach proof of registration with Indigenous and Northern Affairs Canada. ...

Note When a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the care and upbringing of the child and should apply for the CCB. ...

These are the key elements of behavioural competencies and should all be considered to provide a full description of the competency. ...

You will receive preference for appointment after individuals with preferred status are considered. ...

This confirmed that the third strategy should be considered an update, and we should continue to focus on employee awareness and integrating sustainable development into our operations and programs. ...

The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...