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For first-time donors (and I would note that an individual will be considered a first-time donor if neither the individual nor the individual’s spouse or common-law partner has claimed the Charitable Donation Tax Credit since 2007), the budget proposes to introduce a temporary supplement to the existing non-refundable tax credit for charitable donations by individuals. ... You will also recall that one of the legislative amendments resulting from the budget concerned gifts to another qualified donee for the purpose of supporting the recipient’s political activities – these gifts are now considered to be a political activity. ...

(mazout lourd) A product that would meet this definition, such as asphalt, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as heavy fuel oil by the Canada Revenue Agency for purposes of the Act. ... (naphta) A product that would meet this definition, such as a solvent, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as naphtha by the Canada Revenue Agency for purposes of the Act. ...

It is a question of fact whether, under the Policy (or another agreement), the insurer supplies additional services to the employer other than those considered to form part of the supply of insurance, and whether the employer is liable to pay separate consideration for such services. ... With the change to online mail, your business correspondence will be considered as received on the date that it is posted to your My Business Account. ...

Although Farah is attending school part-time, she is considered a full-time student for scholarship exemption purposes because she is eligible for the DTC. ... Terry’s total income includes: employment income of $12,000.00 shown in box 14 of her T4 slip cash tips received for an amount of $997.60 not shown on an information slip Farah’s total income includes: the employment income of $10,000.00 shown in box 14 of her T4 slip additional income: income support from the ODSP of $14,000.00 shown in box 11 of her T5007 slip payments of $5,700.00 from her RESP shown in box 042 of her T4A slip Note: Farah does not need to report her scholarship as income when she does her taxes because she is eligible for the DTC and is considered a full-time student for scholarship exemption purposes. ...

Taxable travel benefits Taxable travel benefits include: travel assistance, such as airline tickets or a trip on a company-owned airplane a travel allowance or lump-sum payment you received from your employer for travel expenses you incurred Payments from your employer for travel that was not for employment purposes are generally considered taxable benefits. ... Additional charges, such as flight cancellation insurance, meals, and baggage surcharges are not considered part of the LRA. ...

In the case of an employer that is not a partnership: A qualifying non-resident employer at any time means an employer that is at the time of the payment certified by the Minister of National Revenue under subsection 153(7) of the Income Tax Act and is either resident in a country that Canada has a tax treaty with, or would be considered resident in a country that Canada has a tax treaty with, if that country treated the employer as a corporation for tax purposes (e.g., a limited liability company formed in the U.S. that has not elected to be treated as a corporation for U.S. tax purposes). ... Since the non-resident employee will be paid for only 10 working days in Canada for 2016 they meet the less than 45 working days in a calendar year condition so they are considered a qualifying non-resident employee and the QNRER will not be required to withhold tax from the employee’s remuneration for the services provided in Canada during 2016. ...

This type of course is general in nature and too broad to be considered to be related to the specific, relevant subject matter of any particular course offered by a school authority or to a curriculum designated by a school authority. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ...

Impairments can exist in any of the following categories: Walking Mental functions Dressing Feeding Eliminating (bowel or bladder functions) Hearing Speaking Vision, and Life-sustaining therapy The cumulative effect of two or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... An individual is considered to depend on someone for support if they rely on them to regularly provide some or all of the basic necessities of life, such as food, shelter, and clothing. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022, to file your return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...

If withdrawals are made in different years, the student indicated must remain the same or your withdrawal may be considered ineligible. ... However, even though his spouse is still in school, he will have to start repaying his previous $15,000 withdrawals in 2024 and any 2024 withdrawal would be considered as ineligible and taxable. ...