Search - considered

Note You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. ...

If there was another person living with the child, they may also be considered the only person supporting the child and can claim eligible child care expenses paid while living with the child, as long as the expenses were not claimed on anyone else's return. ...

Impact on other credits and benefits Expenses that may be included in an MHRTC claim must be reduced by any expenses that can reasonably be considered to have been reimbursed. ...

Expenses that do not qualify Expenses that do not qualify include: Annual, recurring or routine repair or maintenance Household appliances Electronic home-entertainment devices Housekeeping, security monitoring, gardening, outdoor maintenance or similar services Financing costs for the qualifying renovation Goods or services provided by a person not dealing at arm’s length with the individual unless that person is registered for GST/HST under the Excise Tax Act Expenses that can reasonably be considered to have been reimbursed Expenses not supported by receipts Expenses that have already been claimed under the medical expense tax credit or home accessibility tax credit, or both Maximum amount of expenses you can claim An eligible individual can claim up to $50,000 in qualifying costs for one qualifying renovation that was completed in the tax year. ...

Business income after the date of death If the business of the person who died continued to earn income after the date of death, it is generally considered income of the estate that should be reported on a T3 Trust Income Tax and Information Return (T3 Return). ...

You may also be able to claim the Canada caregiver credit if one or more of the following individuals depend on you for support because of a physical or mental impairment: your (or your spouse's or common-law partner's) child or grandchild your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if they resided in Canada at any time in the year) An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter and clothing. ...

Private benevolence Organizations created to benefit a particular individual or a private group, are considered to be created for private benevolence and will not qualify for registration. ...

Stamps are considered as received when they are delivered to the tobacco prescribed person's chosen delivery location (for dry stamps) or when they are delivered to the adhesive supplier. ...

Flow-through entities The topics below provide information on the types of investments that are considered flow-through entities. ...

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. ...