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A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

Some change requests are considered complex and will take longer to process. ...

It should be noted that late filed returns are not considered to fall within normal circumstances and is usually representative of tax filers who have not met their obligations under the ITA. ... The CRA will monitor the success of this new tool and determine if further enhancements, such as letters, should also be considered. ...

For the purposes of section 12 of Part III of Schedule V, such spaces are considered to be cafeterias. ... Cards issued by a university or public college to students for a qualifying meal plan are not considered to be gift cards, as set out in GST/HST Policy Statement P‑202, Gift Certificates. ...

The cumulative effect of 2 or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... Part B of the digital application form will be considered invalid if submitted by anyone other than a medical practitioner. ...

. ¶2.15.2 has been added to reflect the position that being required to consume a particular meal replacement product would be more akin to a dietary restriction or regime and would not be considered therapy as contemplated by paragraph 118.3(1)(a.1), except in the case of therapies that are described in new paragraph 118.3(1.1)(b). ¶2.15.3 has been added to reflect new subsection 118.3(1.2), which was added by S.C. 2022 (formerly Bill C-19), c.10, s.6(3.1), applicable to the 2021 and subsequent tax years in respect of T2201 Disability Tax Credit Certificates that are filed with the Minister after June 23, 2022. ¶2.16 has been updated to add the phrase “or diagnosed with type 1 diabetes mellitus” after the term “blind,” to reflect the deeming provision for type 1 diabetes. ¶2.30 and ¶2.31 have been updated to clarify the meaning of the term supporting individual. ... Although consideration should be given to the availability and quantum of support provided, a person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance...” ¶2.31.1 has been added to provide guidelines on whether dependency can be said to exist between an individual and an eligible person with a disability. ...

You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as: work studies health problems Note Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. ...

At the time of this audit, another release (Release 3) was being considered that would implement the case management and workload distribution tools that were removed from the current release. ... The $110 million in additional revenues was based on an estimate of expected returns from non-filing taxpayers who had been considered by current systems to be low-potential accounts. ...