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For 2017 and subsequent tax years, Budget 2017 proposes to clarify that these same expenses will be considered eligible for the METC even if the individual does not have a medical condition preventing them from conceiving a child. ... For 2017 and subsequent tax years, Budget 2017 proposes to clarify the application of the METC so that an amount will be considered a medical expense if the amount is paid for the purpose of conceiving a child and would be a medical expense if the person were incapable of conceiving a child because of a medical condition. 2. ...

Alternatively, you can send a letter to one of the following: the address provided in the decision letter you received by mail to the designated office, as shown on the last page of the form, based on your place of residence A second review request requires the following: the reasons why you disagree with the CRA's decision, for example, not all information was considered, certain facts or details were missing or misinterpreted or not considered in their proper context any relevant new documents, new facts, or correspondence In order for the CRA to remain impartial and transparent, none of the officials involved in the first review will conduct the second review. ...

Child care services provided by an individual If the child care services are being provided by an individual, the individual cannot be any of the following: the eligible child's parent your spouse or common-law partner, if you are the father or the mother of the eligible child a person for whom you or another person claimed an amount on line 30400, 30425, 30450, or 30500 on your or their return a person under 18 years of age who is related to you Who is considered to be related to you A person is related to you if they are connected to you by a blood relationship, marriage or common-law partnership, or adoption. ... If Canada pension plan contributions and employment insurance premiums have been paid for an individual to provide child care in your home, the share that you have paid is also considered a child care expense. ...

If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. A subsidy under the Canada Recovery Hiring Program (CRHP), Tourism and Hospitality Recovery Program (THRP) or Hardest-Hit Business Recovery Program (HHBRP) is generally considered to have been received on the last day of the claim period it relates to. ...

When the 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. Your payment is considered on time if the CRA receives it on or it is processed at a Canadian financial institution on or before the next business day. ...

Exception to the due date 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. Your payment is considered on time if it is received on the first business day after the due date. ...

This covenant includes also all restrictive covenants that may reasonably be considered to relate to a disposition of an interest in the business by any taxpayer. 1. ... This covenant includes all restrictive covenants that may reasonably be considered to relate to a disposition of an interest in the business by any taxpayer. 1. ...

Capital gains and losses – farmers and fishers You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the expenses or outlays you incurred to sell the property. ... You have a capital loss when you sell, or are considered to have sold, a non-depreciable capital property for less than its adjusted cost base plus the expenses or outlays you incurred to sell the property. ...

The cost of repairing used property you acquired to put it in a suitable condition for use in your business is considered a capital expense even though in other circumstances it would be treated as a current operating expense. ... Where the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current. ...

The cost of repairing used property you acquired to put it in a suitable condition for use in your business is considered a capital expense even though in other circumstances it would be treated as a current operating expense. ... Where the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current. ...