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Employer over-contributions to a registered pension plan In cases where it is determined that an employer has contributed more than the amount deductible under subsection 147.2(1) and paragraph 20(1)(q) of the Income Tax Act, the amount of over-contribution must be returned to the employer and considered as income in the year received, and a deduction will not be allowed for the over-contribution. ... The deduction amount disallowed is a contribution to the plan, while the amount taxed coming out of the plan is a distribution (they are considered different amounts). ... The individual is considered to have received an amount from the RPP and is required to include the value of the contract in income under paragraph 56(1)(a) of the Income Tax Act. ...

A corporation that provides housing accommodation mainly for the aged or to persons other than the aged will not qualify for the exemption, on the basis that it is not considered to be exclusively for the aged. ... The explanation should include a comparison of community rental rates demonstrating that the rents charged by the corporation are lower than the market rates being charged in the community for similar unsubsidized accommodations a statement as to whether, to the best of the applicant’s knowledge, the CRA has at any time considered the corporation’s eligibility as a low-cost-housing corporation within the meaning of paragraph 149(1)(i) of the Act. If it has been considered, a copy of the CRA’s determination and any other relevant documentation should be provided a complete copy of the corporation’s governing documents (for example, incorporating documents and any amendments, current bylaws, and operating policies) a full description of the corporation’s rental and tenant/resident eligibility criteria. ...

In making a determination of a person's residence status, all of the relevant facts must be considered, including residential ties with Canada and length of time, object, intention, and continuity with respect to stays in Canada and abroad. Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status, explains the factors considered in determining an individual's residence status. Determination of residence status A worker may request a determination of residence status by completing Form NR73, Determination of Residency Status (Leaving Canada), and sending it to the following address: International tax and non-resident enquiries office Post Office Box 20000, Station A Sudbury ON P3A 5C1 CANADA The determination of residence status made by the International and Ottawa Tax Services Office will be used for the purposes of the Income Tax Act and will also be considered for the purposes of the Canada Pension Plan and Employment Insurance Act. ...

Such advances are generally considered to be employment income in the year they are received. ... The amount that has been forgiven in the tax year is considered to be income for that tax year. ... If the loan is considered received because of shareholdings, the CRA administrative policy does not apply. ...

The time that the machine is idle is not included in the calculation (is not considered operating time). ... In such a case the claimant may be entitled to ITC if the property is considered to be shared‑use-equipment. ... If the acquisition would benefit only the current fiscal period the relevant cost would be considered a current expenditure. ...

Supplies made by electronic means (including digitized products) are considered to be either intangible personal property or services. ... The supply by the Web site operator to the vendor is considered to be a supply of a service. ... In this example the non-resident is not considered to be carrying on business in Canada. ...

Trust account info can be considered protected by solicitor-client privilege. ... Trust account information can be considered protected by solicitor-client privilege. ... Trust account information can be considered protected by solicitor-client privilege Can request from lawyer or notary. ...

Slide 3 Certain factors have to be considered when deciding if a worker is a self-employed individual or an employee. ... Is this considered a business relationship? There are no existing employment status rulings stating that all employment in a specific sector or discipline will be considered as under one employment status. ... Under CRA policy, would those volunteers be considered employees once money is provided? ...

You have told us: the LLP student will be considered a qualifying student for at least three months this year Return to When and how to make a repayment Report a problem or mistake on this page Thank you for your help! ...

You have told us: the LLP student was not considered a qualifying student for at least three months last year Return to When and how to make a repayment Report a problem or mistake on this page Thank you for your help! ...