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Depending on the situation, if a worker performs services on behalf of their own corporation, the corporation may be considered to be carrying on a personal services business (PSB). ...

Eligible amount of a designated benefit from a RRIF A designated benefit is an amount that is paid or considered to have been paid from a deceased annuitant’s RRIF to a qualifying survivor. ...

Death of an annuitant Report amounts that you paid or that are considered to have been paid from an RRSP or a RRIF because the annuitant died. ...

Deceased RRIF annuitant The CRA explains how to report amounts that you paid or that are considered to have been paid from a RRIF because the annuitant died. ...

The legal representative will also determine if the amount can be considered a designated benefit. ...

Generally, the deceased annuitant is considered to have received, just before death, an amount equal to the fair market value (FMV) of all property of the RRIF at the time of death. ...

A qualifying shareholder who makes this election can exclude from income the amount that would otherwise be considered a taxable foreign dividend. ...

The special election explained on this website addresses the disparity for qualifying Canadian shareholders to exclude from income the amount that would be considered a taxable foreign dividend for spin-off shares received in a corporate divisive reorganization. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...

This is considered an interruption of service and includes situations where employment ends or the employee leaves because of pregnancy, injury, illness, adoption leave, layoff, leave without pay, or dismissal. ...