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Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2020 must relate to the 2010 or a later tax year to be considered. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2018 must relate to the 2008 or a later tax year to be considered. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2019 must relate to the 2009 or a later tax year to be considered. ...

Can property donated for sale at an auction be considered a gift? A 4. ... Does cultural property have to be certified by the Review Board to be considered a gift in kind? ... When a charity lends cultural property, it is not considered to be disposing of this property. ...

Can property donated for sale at an auction be considered a gift? A 4. ... Does cultural property have to be certified by the Review Board to be considered a gift in kind? ... When a charity lends cultural property, it is not considered to be disposing of this property. ...

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement: you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec you did not have to file a return for the province of Quebec for 2020, and the business has a permanent establishment in Quebec ⬤▲Line 45000 – Employment insurance overpayment If you were not considered a resident of Quebec on December 31, 2020, and contributed more than you had to (see line 31200), claim the difference on line 45000. ... If you were considered a resident of Quebec on December 31, 2020, and contributed more than you had to (see line 31200), claim the difference on line 45000. ... For example, a request made in 2021 must relate to the 2011 or a later tax year to be considered. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... If depreciable property of a prescribed class is transferred to a spouse and immediately before that time the spouse had other property of that class, (a) a reasonable portion of the capital cost allowance claimed by the spouse for the class (which may not exceed the maximum capital cost allowance that would be deductible for the transferred property if the property were in a separate class) may be deducted in computing the income or loss from the property attributable to the transferor, and (b) also in that computation, a terminal loss or recapture of capital cost allowance that would otherwise be included in computing the income of the spouse for the class of depreciable property must be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...