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The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ... Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual, or it is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not throughout the year own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada. ... The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. ... Each dependant for whom you claim this amount must have been one of the following individuals: your child or grandchild; your brother, sister, niece, or nephew, parent or grandparent (including in-laws) who was considered to be a resident of Canada for income tax purposes; or your aunt or uncle who was considered to be a resident of Canada for income tax purposes. ...

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...