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Eligible pension income Eligible pension income is generally the total of the following amounts received by the transferring spouse or common-law partner in the year (these amounts also qualify for the pension income amount): the taxable part of life annuity payments from a superannuation or pension fund or plan if they are received as a result of the death of a spouse or common-law partner, or if the transferring spouse or common-law partner is 65 years of age or older at the end of the year: annuity and registered retirement income fund (RRIF), including life income fund payments registered retirement savings plan (RRSP) annuity payments certain qualifying amounts distributed from a retirement compensation arrangement For a more detailed list of eligible pension and annuity income, see the following charts: Eligible Pension and Annuity Income (less than 65 years of age) Eligible Pension and Annuity Income (65 years of age or older) Pension income that is not eligible The following amounts received by the transferring spouse or common-law partner are not eligible for pension income splitting: old age security payments Canada Pension Plan and Quebec Pension Plan any foreign source pension income that is tax-free in Canada because of a tax treaty that allows you to claim a deduction at line 25600 of your return income from a United States individual retirement account (IRA) amounts from a RRIF included on line 11500 of your return and transferred to an RRSP, another RRIF or an annuity Note Variable pension benefits paid from a money purchase provision of a registered pension plan or payments out of a pooled registered pension plan are not considered life annuity payments and do not qualify unless the transferring spouse or common-law partner is 65 years of age or older at the end of the year, or the variable benefits or payments are received as a result of the death of a spouse or common-law partner. ...

Employment conditions To deduct the expenses you paid to earn commission income, you have to meet all of the following conditions: Under your contract of employment, you had to pay your own expenses 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. ...

The following could be considered as advancing the exclusive purpose of the promotion of amateur athletics in Canada on a nation-wide basis: regulate a sport and the way it is played promote a sport oversee a structure of local clubs, and regional, provincial, and territorial bodies involved in a sport deliver a training program that brings promising athletes from the grassroots level to national and international levels through various qualifying competitions manage a national team to participate at international competitions stage and sanction local, regional, provincial, territorial, and national competitions act as a Canadian representative of an international federation controlling a sport provide a training and certification program for coaches and referees carry out fundraising activities and redistribute funds for local, regional, provincial, and territorial member organizations To be registered, the association must also devote all its resources to its exclusive purpose and function. ...

A registered national arts service organization is considered a registered charity for operating purposes under the Income Tax Act. ...

However, if the advantage is considered to be extended by the TFSA issuer, or by a person not dealing at arm’s length with the issuer, the issuer is liable to pay the tax, rather than the holder. ...

However, if the advantage is considered to be extended by the FHSA issuer, or by a person not dealing at arm's length with the issuer, the issuer is liable to pay the advantage tax, rather than the FHSA holder. ...

If, after the claim is paid by the workers' compensation board, Mary's employer continues to pay an amount in addition to the workers' compensation benefit, this amount is considered to be a top-up amount and the employer has to deduct CPP contributions and income tax but no EI premiums. ...

Amounts paid from an RRSP or RRIF upon the death of an annuitant You can contribute to your RRIF any amounts that do not exceed the eligible part of the designated amount you receive or are considered to have received from a deceased annuitant's or member's RRSP, PRPP or SPP in the following situations: The annuitant or member under an RRSP, a PRPP or SPP dies and, at the time of death, you were the deceased annuitant's or member's spouse or common-law partner You were a financially dependent child or grandchild of the deceased annuitant or member who depended on the annuitant or member because of an impairment in physical or mental functions. ...

As this date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

Voluntary Disclosures Program (VDP) What is the VDP Who is eligible How to apply Our review and decision How to apply On this page Get ready to apply Fill out the application form or send a letter Submit the application Get ready to apply Gather all the information Only fully completed applications will be considered by the VDP and must include: The completed and signed VDP application form (RC199), or an equivalent letter All necessary returns, forms and schedules needed to correct the non-compliance Payment of the estimated amount of the taxes owing- make a payment to the CRA Extraordinary circumstances There may be extraordinary circumstances where you cannot submit all of the information or documentation needed to complete your application. ...