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Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2007, and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and contributed more than you had to (see line 312), enter the difference on line 450. ...

⬤▲Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2007, and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and contributed more than you had to (see line 312), enter the difference on line 450. ...

⬤▲Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2006 and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2006, and contributed more than you had to (see line 312), enter the difference on line 450. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...

Nadon stated: Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister’s decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not “gifts” within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to nonqualified donees and that it made loans which were not considered to be operating at arm’s length. ...

Nadon stated: Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister’s decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not “gifts” within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to nonqualified donees and that it made loans which were not considered to be operating at arm’s length. ...

They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. ... A lasting benefit to the taxpayer is considered to occur where a new skill or qualification for a business is acquired. ... However, expenses incurred in connection with a full-time course of longer duration may, in certain circumstances, be considered reasonable. ...

They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. ... A lasting benefit to the taxpayer is considered to occur where a new skill or qualification for a business is acquired. ... However, expenses incurred in connection with a full-time course of longer duration may, in certain circumstances, be considered reasonable. ...