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You were a resident of Canada in 2022 for tax purposes Determine if you were a resident of Canada for tax purposes You were not eligible for this one-time payment if you were considered a non-resident of Canada in 2022. ... In 2021, you had an adjusted family net income of: $35,000 or less for families $20,000 or less for individuals What was considered a family or individual Individual If none of the criteria for family (shown below) applied to you, then you were considered an individual. If you separated on or before December 1, 2022 due to a breakdown in your relationship: you would have been considered an individual if you waited 90 days after your separation began before you applied you would have been considered a family if you applied before 90 days had passed after your separation began Family You were considered a family if any of the following applied: you were married or living common-law and you had not been separated because of a breakdown of your marriage or common-law partnership, for a period of at least 90 days on December 1, 2022 you were receiving the Canada Child Benefit (CCB) for a child under 18 years of age on December 1, 2022 you claimed a deduction under line 30400 of your 2021 income tax return for any of the following: your parent or grandparent your child, grandchild, or sibling under 18 years of age your child, grandchild, or sibling 18 years of age or older with impairment in physical or mental functions If none of the criteria for family applied to you, then you were considered an individual. ...

In order to be an operator of a joint venture for purposes of the election, a registrant must first be considered a participant in the joint venture. ... For purposes of the section 273 joint venture election, a "bare trust" which is a bare trust at law cannot be considered the operator of a joint venture. ... Generally, an agent is considered to be an extension of the principal and makes or acquires supplies on behalf of the principal who for GST/HST purposes is considered to have made or acquired the supplies. ...

Under the rules, reporting platform operators are now required to collect and report information on sellers considered to be reportable sellers to the Canada Revenue Agency (CRA). ... A platform operator that is resident in Canada is considered a reporting platform operator. ... However, there is a transitional period for the first year you are considered a reporting platform operator. ...

The rebate is considered to be credited on the earlier of the day ownership or possession of the housing is transferred, under the agreement, to the purchaser. ... Similarly, when a person who purchases new housing from a first reseller (a subsequent reseller) is considered to be a builder, the sale of the new housing is taxable. ...

This would not be considered an administrative error for contributions from June to September 2021. ... This would not be considered an administrative error. Promoter to process withdrawal. ... This would not be considered an administrative error. Beneficiary to repay Grant overpayment. ...

A student is considered a full-time student when they regularly attend a college, university, or other educational institution that offers courses at a post‑secondary school level. ... Notes The student is not considered to be in full time attendance at a university outside of Canada if they are taking courses by correspondence (which includes courses where assignments are submitted electronically). ... An individual undertaking a post‑doctoral fellowship is not considered to be enrolled in a qualifying educational program. ...

Subject matter expert: First, a newcomer needs to know if he or she is considered a resident of Canada for tax and benefit purposes. Even if you are not a permanent resident or a landed immigrant, you may still be considered a resident of Canada for tax and benefit purposes. ... The CRA will tell you the date you are considered a resident for tax and benefit purposes. ...

A student is considered a full-time student when they regularly attend a college, university, or other educational institution that offers courses at a post‑secondary school level. ... Notes The student is not considered to be in full time attendance at a university outside of Canada if they are taking courses by correspondence (which includes courses where assignments are submitted electronically). ... An individual undertaking a post‑doctoral fellowship is not considered to be enrolled in a qualifying educational program. ...

All requests considered for review are processed on a first-in, first-out basis. ... If you want certain information or documents considered, it is your responsibility to provide it as part of your request. ... If it’s determined that your request was not properly considered, the Federal Court can’t replace the decision but it can refer the matter back to the CRA to be considered by a different decision maker. ...

Lump-sum payments An amount paid as one lump-sum will generally not be considered a support payment because it is not paid on a periodic basis. However, if periodic payments required by a court order or written agreement were overdue and one payment is made to bring them up to date, the lump-sum payment would be considered a support payment. Also, a lump-sum payment would be considered a support amount if it is paid under a court order clearly stating that retroactive support has to be paid for a specific period that happened before the court order. ...