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Take money out of a registered disability savings plan

Retirement savings rollover and education savings rollover amounts are considered earnings from the plan for taxation purposes. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 5 – Farm losses

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Farm losses

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Important Issues

Generally speaking, a PSB exists where an individual would be considered to be an employee of the payer if not for the existence of the corporation. ...

How to complete Form R105, Regulation 105 Waiver Application

LLCs electing to be treated as a corporation in the U.S. must provide a copy of their most recently assessed U.S. tax return and/or a letter from the Internal Revenue Service confirming the LLC’s election and start-date to be considered resident in the U.S. ...

Filing a T5013 Partnership Information Return

For the purposes of filing Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

Objections Program

H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information used in the objections process is considered high (Protected B). ...

10 October 2024 GST/HST Interpretation 189540 - Application to the mining and sale of cryptoassets

Cryptoasset Mining before February 5, 2022 Prior to February 5, 2022, where a person performs a mining activity of validating transactions and adding them to a publicly distributed ledger as a solo miner, the provision of those activities would be considered a taxable supply for GST/HST purposes. ...

How much you can get

If a child only lives with you part time, go to Custody arrangements and your benefits to find out if you are considered to have shared custody. ...

About Form T1141

If the transfer or loan of property is made by a partnership, the property is considered to have been transferred or loaned jointly by the partnership and each member of the partnership. ...

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