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You will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) has claimed and been allowed a charitable donation tax credit for any year after 2007. ...

Remission is an extraordinary measure that may be considered where the collection of tax would be unreasonable or unjust, or where remission would otherwise be in the public interest. ...

Changes to these fields are considered significant enough to require a new application and a new EFILE number and password. ...

A corporation’s business is considered a specified investment business if the principal purpose of the business is to earn income such as interest, dividends, rents and royalties from property (other than a business carried on by a credit union or a business of leasing property that is not real or immovable property). ...

. ¶2.19 has been added to comment that an ex-gratia or voluntary payment made in respect of a loss of employment will be considered a retiring allowance. ¶2.23 has been added to comment on a situation where a payment is made in lieu of accrued severance benefits. ¶2.24 (formerly included in ¶15 of IT-337R4) has been revised to remove a reference to an amount received on or after retirement where a low (or no) salary was received by the individual before retirement. ...

Hearing A person is considered markedly restricted in hearing if, even with the use of appropriate devices: he or she is unable or takes an inordinate amount of time to hear so as to understand another person familiar with the patient, in a quiet setting and this is the case all or substantially all the time (at least 90% of the time) Devices for hearing include hearing aids, cochlear implants, and other such devices. ...

Speaking A person is considered markedly restricted in speaking if, even with appropriate therapy, medication, and devices: he or she is unable or takes an inordinate amount of time to speak so as to be understood by another person familiar with the patient, in a quiet setting and this is the case all or substantially all the time (at least 90% of the time) Devices for speaking include tracheoesophageal prostheses, vocal amplification devices, and other such devices. ...

To determine an appropriate rate of pay within the respective pay scale, the following factors should be considered: Relevant or previous work experience: Does the student meet specific experience criteria you have found difficult finding in the past? ...

You may qualify for a scholarship exemption if you are considered a qualifying student. ...

If Canada pension plan contributions and employment insurance premiums have been paid for an individual to provide child care in your home, the share that you have paid would also be considered to be child care expenses. ...