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However, if there was another person, that person is also considered the only person supporting the child and can claim eligible child care expenses paid while living with the child, as long as the expenses were not claimed on the return of another person. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes, or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ...

A payment is considered received when it is in the hands of the CRA or one of its agents. ...

Note You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer. ...

You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer You did not receive a non-taxable allowance for motor vehicle expenses. ...

You cannot deduct the cost of any tools that are considered to be equipment. ...

In this example, the flat rate allowance is considered a taxable benefit because it is not based on the number of business kilometers driven. ...

Designating a principal residence You designate your home as your principal residence when you sell or are considered to have sold all or part of it. ...

The Federal Court of Appeal and the Tax Court of Canada have considered these arrangements and, in the majority of cases, have concluded that the employment income at issue was not exempt from tax under section 87 of the Indian Act. ...

While various synonyms such as needy or underprivileged are used to refer to the poor, the Charities Directorate cannot accept organizations set up to help broader groups, embracing people who are not necessarily poor or those which serve too large a sector of the population to be considered to have a focus on poverty. ...