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Note Filing a notice of objection with the CRA or an appeal with the Tax Court of Canada will restart the collections limitation period for all types of tax debts because both of these actions are considered acknowledgments of debt. ...

Under the CPP and the EIA, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the CPP and/or insurable under the EIA; the amount of pensionable and/or insurable earnings; whether or not CPP contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and/or EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the EIA; and the refund amount. ...

See line 11500 if you received other pensions or superannuation and line 13000 if this amount is considered other income not reported anywhere else. ...

In addition to obviously strenuous games like hockey and soccer, activities such as golf lessons, horse-back riding, sailing and bowling (as well as others that require a similar level of physical activity) are considered to be eligible for the credit. ...

The context of the transaction as a whole indicates that the main objective of the non-profit organization may be considered to supply the ticket providing the right to attend the amateur performance and not to supply the bus ticket. 6. ...

In order to be considered within the Department's interpretation of the definition of "mobile home", multi-section mobile/modular homes are to consist of three-dimensional modules with three walls and a roof/ceiling. ...

The vehicle is also considered to be a qualifying motor vehicle for purposes of obtaining a rebate if the vehicle is purchased outside Canada or a participating province and the vehicle is subsequently imported or brought into a participating province. ...

Subject matter expert: An employer has to deduct CPP or QPP contributions, up to a yearly maximum, from an employee's pensionable earnings if that employee is not considered disabled under the CPP or the QPP and is 18 to 70 years old, even if the employee receives a CPP or QPP retirement pension. ...

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. ...

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...