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An individual may also be able to claim the CCC for one or more of the following eligible relatives if the relative depended on them for support because of physical or mental impairment: their or their spouse's or common-law partner's child or grandchild their or their spouse's or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year) Note An eligible relative is considered to depend on an individual for support if they relied on the individual to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing. ... Home accessibility expenses An individual may be able to claim home accessibility expenses if: they own a home in Canada that is considered their primary residence they paid for eligible renovations that are a permanent part of the home to improve the safety or accessibility of their home To claim the amounts for eligible renovations, an individual must meet one of the following criteria: they are 65 years of age or older at the end of the year, or they are eligible for the disability tax credit (DTC) They can claim up to $10,000 per year in eligible expenses. ...

Other persons may include either the individual's or their partner's (spouse or common-law): children who were 18 years of age or older at the end of the tax year grandchildren parents grandparents brothers or sisters aunts or uncles nieces or nephews The other persons that the individual wants to claim medical expenses for on line 33199 are considered dependants if the individual contributes to their maintenance, or provides the basic necessities of life to those individuals on a regular and consistent basis. ... In this case, although amounts paid for vitamins are generally not eligible medical expenses, as per the detailed list of medical expenses, Vitamin B12, when prescribed by a health care professional, is considered eligible Michael is eligible to claim the medical expenses paid for Adam, since Adam is his spouse's father and is dependent on them for support, even though he does not live with them Information slips: T4 for Michael Text version T4 – Statement of Remuneration Paid Protected B Employer’s name: XYZ Inc. ...

To be considered eligible for 2020 or before, medical practitioners must provide information for questions 2-5. ... Question #4 Stefan: Question 4: Is travelling to receive life-sustaining therapy considered part of the 14-hour requirement? ...

It proactively considered how the pandemic could be affecting charities and quickly worked to lessen negative impacts wherever possible. ... Compliance The directorate considered the impacts of the pandemic on the charitable sector when planning the resumption of its compliance activities in fiscal year 2020 to 2021. ...

For more information, see How to calculate your net tax if you are a charity New registrants If you are a new registrant, and you were a small supplier immediately before you became a registrant, you are considered to have received a supply by way of sale of property that was held immediately before you became a registrant for consumption, use, or supply in the course of commercial activities. ... Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses (where a factor approach for reimbursements is used) paid to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period in which the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's GST/HST registration number the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (city and/or province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Notice 199, Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...

. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

When a corporate claimant performs SR&ED that is related to a business actively engaged in by a related corporation, the SR&ED can be considered to be related to a business of the claimant at that time. For example, if the claimant performing SR&ED is a wholly owned subsidiary of another corporation, the subsidiary's SR&ED will be considered to be related to a business of the claimant if the SR&ED is related to a business carried on by the parent. ...

However, because Ravi has determined that his business is not considered a qualifying tourism or hospitality entity, he is not able to apply for the THRP under this set of conditions. ... He would still need to calculate his claim period revenue drop to see if he can apply for a rent subsidy through the THRP under that set of conditions, but his 12-month average revenue drop does not need to be considered in that case. ...

Amounts that you paid under a net lease are considered rent. You will add all of these expenses to the “Rent” field in the calculator when you calculate your subsidy amounts. ... Additional factors will need to be considered. For example, if Mr. C and Op Co are acting in concert without separate interest in respect of the rental transaction they may not be dealing at arm’s length. ...