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Specified disability savings plan This new definition indicates that an RDSP is not considered an SDSP unless the following actions are completed: a medical doctor who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in his or her professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Employment and Social Development (ESD) of the SDSP election according to the Minister’s requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: the time that the Minister of ESD receives notification (according to the Minister’s requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000 [if paragraph (11) requires that a larger taxable amount be paid from the plan then the total withdrawal for the calendar year will be determined by the condition in paragraph (11)]; immediately before the time a contribution is made to the plan. Note that for the purpose of an SDSP, a specified RDSP payment is not considered a contribution; immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; immediately before the time an accumulated income payment is made to the plan; immediately before the plan is terminated; immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; immediately before the beginning of the first calendar year throughout which the beneficiary is not eligible for the disability tax credit; if disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and immediately following the end of a calendar year (that is not the first year of the SDSP) if the total amount of disability assistance payments made from the plan in that year is less than the year’s legislated maximum formula result (or a lesser amount that is supported by the property in the plan). ...

Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ... You are automatically considered for the GST/HST credit when you file your return. ... For 2021 and later tax years, an individual diagnosed with type 1 diabetes is considered to have met the DTC eligibility criteria under life-sustaining therapy. ...

For an individual to be considered in tenure of office, any stipend or remuneration he or she gets has to be fixed and ascertainable. ... When holding an office requires the individual to incur variable expenses that he or she did not know about when he or she accepted the appointment, the remuneration will not be considered to be fixed or ascertainable. ... Professional and business expenses that are not related to the tenure of office should not be considered in determining whether remuneration is fixed or ascertainable. ...

Since April 30, 2022 falls on a Saturday, your return will be considered filed on time if either: we receive it on or before May 2, 2022 it’s postmarked on or before May 2, 2022 If you owe money to the CRA, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ... Your payment will also be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

When a landlord provides free rent, no property has been transferred to the charity, so free rent cannot be considered a gift. ... To be considered a gift, there must be a voluntary transfer of property. ... This is because an organization that is re-registered as a charity is considered registered as of the date it was revoked. ...

An employee is considered blind. The employer subsidizes their expense for taking a taxi between their home and workplace. ... Proof of eligibility for the DTC The amount entered on line 6, disability amount of Form TD1, Personal Tax Credits Return is considered proof from the employee for the DTC eligibility. ... References Related Who is eligible – Disability tax credit (DTC) Vision eligibility – Disability tax credit (DTC) Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Guide RC4064, Disability-Related Information About the GST/HST on benefits GST/HST memorandum: Taxable Benefits (Other than Automobile Benefits) Legislation ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of any benefit is to be included as income from office or employment ITA: 6(1)(b) Allowance for any purpose ITA: 6(16) Disability-related employment benefits – reasonable amounts not included in income ITA: 118.2(2)(a) Eligible medical expenses ITA: 118.3 Credit for mental or physical impairment ITA: 118.3(1)(c) Credit for mental or physical impairment CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment – amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Cash Includes: Physical currency Cheques Direct deposit Near-cash A near-cash benefit is one that functions as cash or something that can easily be converted to cash, such as a security, stock, or gold nugget. ...

On this page Conditions to apply for the credit How to apply if you meet the conditions If you do not meet the conditions Conditions to apply for the credit You must meet all the following conditions to apply for the credit: You received the CERB in 2020 from the CRA or Service Canada Your CERB application was reviewed and you were not eligible You applied for the CERB no later than September 30, 2020 You did not receive any of the following benefits for the same periods you received the CERB: Canada Emergency Student Benefit (CESB) Employment Insurance (EI) provincial benefits related to parental or maternity When you applied for the CERB, you were one of the following: Canadian citizen registered Indian permanent resident protected person Who is considered a protected person An individual who is recognized by the Immigration and Refugee Board of Canada (IRB) and Immigration Refugees and Citizenship Canada (IRCC) as a person in need of protection. When you applied for the CERB, one of the following was true: You were enrolled in a post-secondary educational program (at least 12 weeks in duration) that leads to a degree, diploma, or certificate between December 1, 2019 and August 31, 2020 Recognized post-secondary educational institutions Courses taken at a university or college level, or secondary level vocational training in Quebec: Educational institutions listed on: Master list of designated educational institutions Master list of certified educational institutions Quebec’s directory of educational institutions and programs (universities, colleges, and secondary level vocational training) Indigenous institutions recognized by their province or territory You completed or ended your post-secondary studies in December 2019 or later You completed high school or equivalency in 2020, and applied for a post-secondary educational program that started before February 1, 2021 When you applied for the CERB, one of the following was true: You were unable to work due to COVID-19 Who was considered "unable to work" due to COVID-19 Students who were: self-isolating or in quarantine ill or had underlying health conditions caring for others who were ill or vulnerable to COVID-19 caring for dependants while schools or daycares were closed studying abroad and waiting to be repatriated by the Canadian Embassy, or only allowed to work on campus, but could not find work You were actively looking for, but could not find work due to COVID-19 You were working during the COVID-19 pandemic, but you expected your employment and self-employment income to be $1,000 or less (before taxes) during the 4-week CESB period you could have applied for You filed both your 2019 and 2020 income tax returns You must file by December 31, 2022 For tax filing information, go to Get ready to do your taxes You must meet all the above conditions to qualify for a credit towards your CERB debt. ... At the time you applied for the CERB, you met at least one of these conditions: You had a disability as defined for this benefit What is considered a disability An impairment including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment, or a functional limitation that prevented your full and equal participation in society. ...

A perfect compliance record is maintained on all payroll and GST/HST accounts A new employer who no longer qualifies to be a quarterly remitter will be considered a regular remitter in the next calendar quarter. ... Since the MWA for February and March was $1,000 or more, the employer will be considered a regular remitter as of the beginning of the second calendar quarter. ... Where April 15 is not a holiday and the employer remits their quarterly remittance of $1,500 after April 15, the remittance is considered late. ...

Since June 15 falls on a Sunday, your return will be considered on time if the CRA receives it by June 16, 2025. ... Gifts, tips, and donations received through online platforms are also generally considered taxable income. ... If you have incorporated your business to provide services to one other company, you might be considered to be operating a personal services business (PSB). ...

Note A child is considered to be "maintained by an agency" if that agency continues to financially support a child who has been placed in the permanent or temporary custody of a guardian, tutor (in Quebec) or other individual who has been conferred all rights, duties and responsibilities of a parent pursuant to a decree, order, judgment of a competent tribunal or the laws of an Indigenous governing body. 4. ... A child is no longer considered to be maintained by the agency if, for example, the child starts to be maintained by a new agency, returns to live with a parent, is adopted, is missing, has died, is kidnapped, or no longer resides in Canada. If a child is ordered into the custody of a financially-assisted guardian, tutor (in Quebec) or another individual with similar rights and obligations with respect to the child, that child is still considered to be "maintained by an agency" and CSA payments will continue. 11. ...