https://horizontalhive.com/

https://youtube.com/watch?v=UFP17VekChQ&feature=share

http://www.canadian-accountant.com/content/practice/tax-clearance-certificates

http://www.canadian-accountant.com/content/practice/dale-et-al-v-the-queen-timing-on-issue-of-shares-in-section-85-rollover

Important Take Aways from Dale et al. v. The Queen

Tax results are sometimes determined by laws outside of the Income Tax Act or the findings of the Tax Court. How and whether a legal transaction is recognized for tax purposes often turns on the terms of any agreements and whether the common law and legislative provisions of the jurisdiction in which the transaction is made find the transaction to be valid. If the legal transaction is valid and properly documented under the laws under which it was affected, the CRA is required to also find the legal transaction valid unless it has statutory authority to find otherwise.

Implementing a Section 85 rollover does not require the share consideration to be issued at the time the property is transferred, or even within the same tax year. The rollover does require that there be sufficient evidence of the obligation to issue the shares and that the shares be issued within a reasonable period of time given the circumstances.

Lastly, this case is a reminder that previous errors are not always fatal to a taxpayer's situation. Depending on the nature of the error, our experienced Canadian tax lawyers can implement strategies to correct outstanding errors.

This situation may have turned out well for Bernard and Paul Dale, but getting that positive result required years of litigation, expense and stress which could have been avoided if the shares had been properly issued in 1985 as intended.

With over 30 years of experience as both a lawyer and chartered professional accountant, he has helped start-up businesses, cryptocurrency traders, resident and non-resident business owners and corporations with their tax planning, with will and estate planning, voluntary disclosures and tax dispute resolution including tax audit representation and tax litigation. Visit www.Taxpage.com and email David at david@taxpage.com. Read the original version of this article on Taxpage.com. 

https://www.country-guide.ca/guide-life/move-out-move-on/

Great article written by one of my highschool friends. 

Some great tips on how to handle some of the emotions or moving and best practices to make that move go smoothly. 

"Moving homes can be a very emotional experience for anyone, but for farm families, it’s doubly so. “When the family home is also the place of business, there is an interconnectedness in the heart of the family and the heart of the business,” says Boissevain, Man. farm family coach Elaine Froese.  Whether the next generation is taking over or if the farm is being sold to someone outside the family, stress levels can be high for all involved. Good communication is essential, notes Froese. “Love does not read minds.” 

In case your compliance cruising, full stop, see, read, digest disclosure  

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

READ THE FINE PRINT

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

https://www.clydesvegetableplantingchart.com/contact

This is a cool chart, ordered a few in, thinking might make a great gift for the business to help people with their gardens going forward. #ImprovingFutures

In case your compliance cruising, full stop, see, read, digest disclosure  

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

READ THE FINE PRINT

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

Oct 26 , 2016, Gleaning at Tincap Berry Farm, with Cross Town Impact benefiting local Food Banks

Racism Tools Developed by NS Rotary

"Collective and Individual values of respect for equity, diversity, inclusion and openness to change. ". .... I think we should add equality, unity, freedom and personal responsibility 

http://www.canadian-accountant.com/content/practice/tax-topics-we-re-thinking-about-this-fall

"The Liberals have indicated they would continue to move forward with plans to allow Canadian controlled private corporations to immediately deduct up to $1.5 million of "growth investments" announced in their 2021 budget (see here for a budget commentary).

The Conservatives propose providing a 5% investment tax credit for any capital investment made in 2022 and 2023, with the first $25,000 to be refundable for small businesses and a 25% tax credit on amounts of up to $100,000 that Canadians personally invest in a small business over the next two years.

Both the Liberals and Conservatives also propose additional tax credits/incentive to encourage investment in green technology and businesses.

As a result, 2022 may be a good year for businesses to consider making significant capital investments, especially "green" ones. Businesses may be able to take advantage of this by planning their own capital expenditures or by selling their products and services to clients who are making capital expenditures."

Are Business Owners' Affairs In Order?

As indicated above, the Liberals certainly, but also even the Conservatives, are talking about increasing CRA scrutiny, especially of the "wealthy." As detailed here, starting this year there are increased reporting requirements for trusts, and as detailed here, there is a general trend towards additional corporate disclosure requirements. All this suggests scrutiny of businesses and their owners at a higher level than ever before.

Tax legislation has also changed significantly over the last decade and the last two years have been chaotic, resulting in many business and personal changes.

Given all of the above, we suspect that many corporate structures and estate plans may now be dated and due for a review.

https://advisoranalyst.com/2021/06/17/ep-67-deborah-debas-pasquale-posteraro-nicola-fritz-dgam.html/

great article with a few interview discussing this important topic. 

our  practice has embraced ESG and RI investments for sometime now and have been pleased with adding this investment policy to client portfolios

my greatest concern is media greenwashing 

it needs to be more than that

for me, it is good when our investment policy aligns with our core values

A Man For All Seasons

"More is a man of an angel's wit and singular learning. I know not his fellow. For where is the man of that gentleness, lowliness and affability? And, as time requireth, a man of marvelous mirth and pastimes, and sometime of as sad gravity. A man for all seasons."

https://en.wikipedia.org/wiki/A_Man_for_All_Seasons_(1966_film)

https://www.sparknotes.com/lit/amanforallseasons/summary/

A Man for All Seasons - Because I Believe: Thomas More (Paul Scofield) explains his morality to the Duke of Norfolk (Nigel Davenport).

"A Man For All Seasons" (1966), directed by Fred Zinnemann, tells the story of Sir Thomas More's resistance to King Henry VIII's seizure of the church in England.

A Man For All Seasons - Clip "Give The Devil Benefit Of Law"

Many are being threatened with the threat of loosing their jobs because they believe their health information is private and choose to not disclose to their employer. In some industries there could be a mass firing of up to 30% of the work force. This interview will give you some legal insight on the matter, it’s interesting insight on the ethics, history of law and the dangers to the future. 

If your being affected by the current manadates being implemented by the government and being encouraged upon business's, some financial planning is in order, you are not alone, please reach out to us, perhaps we can be of assistance.   advisor@timothyross.com  613-345-0016

Devotion from this morning

https://www.bl.uk/shakespeare/articles/wretched-strangers-shakespeares-plea-for-tolerance-towards-immigrants

I received an email yesterday from our MGA, Financial Horizons, no entry unless you show your papers, doors locked , and if you visit, you can do so for up to 15 min and not be subjected to the paper policy nor testing policy. This does not effect me to much as I rarely attend their offices, but it is an interesting approach being put out there by this business who we do business through. 

"With fear and the wash of perception the talk of the day, we find that the world is upside down, laugh or cry, press on, when there is a way, you find a way." TLR

In case your compliance cruising, full stop, see, read, digest disclosure  

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

READ THE FINE PRINT

https://improvingfutures.ning.com/blog/peak-dealership-representative-disclosure

https://www.advisor.ca/news/economic/what-another-liberal-minority-means-for-clients/

Notes from Article

On the tax side, the Liberals may move on a promise from the 2019 election campaign: the luxury tax. Just before the election call in August, the Department of Finance announced consultations on the design of the new tax that would apply on the sale of new luxury cars and aircraft with a retail sale price of more than $100,000, and new boats that cost more than $250,000.

They also pledged to increase Canada Revenue Agency resources by up to $1 billion per year to combat “aggressive tax planning and tax avoidance” and close the tax gap. Top earners would face a 15% minimum tax that would remove their “ability to artificially pay no tax through excessive use of deductions and credits,” the Liberal platform said. The tax is projected to raise $1.7 billion over five years.

For clients with disabilities, look for the Liberals to move on a Canada disability benefit, a direct monthly payment for low-income Canadians with disabilities aged 18 to 64. The Liberals tabled legislation for the new benefit the day before Parliament rose in June, and it would need to be reintroduced in a new Parliament.

The Liberals also said they would review the Disability Tax Credit and other federal benefits and programs to make sure they’re accessible to those experiencing mental health challenges.

On housing, prospective buyers may soon be able to access a new tax-sheltered savings account. The Liberals’ proposed First Home Savings Account would combine features of an RRSP and a TFSA to help Canadians under 40 build a down payment of up to $40,000 faster.

The party also said it would double the First-Time Home Buyers’ Tax Credit; introduce an “anti-flipping tax” on the speculation of residential homes, requiring property to be held for at least 12 months; ban new foreign ownership of Canadian houses for the next two years; and implement a 1% annual tax on vacant housing owned by non-resident non-Canadians (Finance launched consultations on the measure, proposed in the 2021 budget, just before the election).

Real estate investments could also face greater scrutiny. The Liberals campaigned to review the tax treatment of large corporate owners of residential properties like REITs and implement policies to “curb excessive profits.”

Another minority government

Because the Liberals failed to win their coveted majority, they will again have to rely on support from other parties to govern. When it came to spending, the Liberals had no trouble passing pandemic measures, and the Conservatives campaigned on similar deficits. A report released last week from Rebekah Young, director of fiscal and provincial economics with Scotiabank Economics, noted policy convergence in the campaign with “a bias towards more spending” and “largely non-existent” fiscal anchors.

The Liberals may need support in Parliament from the NDP, which campaigned on higher corporate taxes — including a temporary 15% “excess profit tax” related to pandemic gains — as well as a wealth tax and a capital gains inclusion rate of 75%.

Here are other Liberal pledges that may interest clients should they come to pass:

• A “career extension tax credit” for working seniors. Canadians over 65 who earn at least $5,000 at their jobs will be able to eliminate tax payable on a portion of their income and receive a tax credit of up to $1,650. (Quebec has a credit like this for people over 60.)
• An extension of the home expense deduction for those working from home, with the deductible amount increased to $500 without receipts.
• A new national agency to investigate financial crimes that brings together the RCMP, the Financial Transactions and Reports Analysis Centre and the CRA.
• A modernized general anti-avoidance rule regime to prevent banks and insurance companies from using “tiered structures as a form of corporate tax planning that flows Canadian-derived profit through entities in low-tax jurisdictions in order to reduce taxes back in Canada.”
• The elimination of flow-through shares for oil, gas, and coal projects to promote the transition to a net-zero economy.
• A one-time tax deduction for health-care professionals in first three years of practice of up to $15,000.
• An expanded Canada Caregiver Credit which would become a refundable, tax-free benefit.
• Increase the guaranteed income supplement by $500 for single seniors and $750 for couples starting at age 65.
• Double the Home Accessibility Tax Credit to $20,000.
• Establish a single, independent ombudsperson with the authority to impose binding arbitration to handle consumer complaints involving banks.
• Enhance the Financial Consumer Agency of Canada’s powers to review the prices charged by banks, and implement changes if they’re excessive.

PEAK - Benefits of Online Statements

UPDATE FROM PEAK 

New process for "electronic" clients with no MyPEAKonline account

To improve the client experience, we are reviewing the management of clients who have opted for electronic statements and documents. We have identified a number of them who do not have a MyPEAKonline account, even though such an account is mandatory to receive statements and documents electronically. We are therefore implementing a new process that will let such clients access their statements and ensure continuous management of future cases. This process does not require any action on your part.

New process
From now on, when new clients opt for electronic delivery of statements and documents, they will receive a series of up to three emails that will invite them to create a MyPEAKonline account. Thirty days after receiving the first email, clients will revert to paper statements and documents if they have still not created a MyPEAKonline account. This measure is intended to fulfill the regulatory obligation to ensure clients receive their statements.

Clients affected by this situation

Scenario A : Clients with an email address on file
Clients affected by this situation whose email address is on file will be enrolled in the new process. Such clients may have questions about this matter. Please take this opportunity to make them aware of the importance of being able to consult their official documents online. Here is a reminder of the benefits associated with electronic statements.

Scenario B : Clients without an email address on file
Because we have no quick way of communicating with clients who do not have an email address on file they will revert to paper statements before the next statement delivery.

Feel free to contact us if you have any questions or comments.

Thanks

Tim Ross , Brock Shores Financial

Timothy Ross, Family Advisor, CEO & Founder, Brock Shores Financial

Mutual Funds offered through PEAK Investment Services Inc.

​This transmission is intended solely for the individual or entity to whom it is addressed and is confidential in nature. Please be advised that any distribution, reproduction or other use of this document by anyone other than the addressee is strictly prohibited. If you have received this communication in error, please notify us immediately. Thank you for your assistance.  Please feel free to share our contact info below with those who may benefit from our services. All rights reserved, Timothy Ross

​Brock Shores Financial / Timothy Ross & Associates, Family Office Providing Omega Stewardship
​4502 Airport Road – Tincap, GTA Professional Center, Elizabethtown, Ontario K6T 1A2
​613-345-0016 Office 613-345-5231 Fax advisor@timothyross.com

​Mission - Vision – Core Values

“Serving our clients and community since 1988”

​OMEGA STEWARDSHIP
​* One Stop Process Driven Approach for Retirement & Income Planning
​* Personalized Tax Management Solutions for Individuals & Business Owners
​* Confidential Wealth Management Solutions
​www.BrockShoresFinancial.ca www.TimothyRoss.com 

#ImprovingFutures www.ImprovingFutures.ca

​Helping Families Achieve ... Life's Major Goals
​1. Tax Smart Planning & Investing
​2. Worry Free Retirement
​3. Education of Our Children & Grandchildren
​4. Quality Care for Our Parents
​5. Meaningful Financial Help for Our Loved Ones
​6. Meaningful Legacy

​Member of Advocis, The Financial Advisors Association of Canada
​Member of IFB, Independent Financial Brokers of Canada
​Member of RIA, Responsible Investment Association
​Member of the Rotary Club of 1000 Islands, Paul Harris Fellow

​ PEAK Disclosure - Clck here for Lots of Good Stuff

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Leave your Review Here & Check Others
​ ​Have a Blessed Day! "People influence People”

https://advisor.visualcapitalist.com/inflation-over-last-100-years/

https://www.visualcapitalist.com/visualizing-the-uses-of-corn/

Interesting visual on the use of corn

https://www.trustedadvice.ca/strategies/debt-management

https://www.icr.org/article/12611/

February 24, 2021
God's Shadow
“Keep me as the apple of the eye, hide me under the shadow of thy wings.” (Psalm 17:8)

There are 12 references in the Bible to God’s “shadow,” understood as a type of His invisible but very real guiding presence. The reference in our text above is the first, and there are three other references to this beautiful metaphor—the “shadow” of the wings of God. Psalm 36:7 assures us that men can “put their trust under the shadow of thy wings,” and Psalm 57:1 that we can take refuge there “until these calamities be overpast,” and then we can “rejoice” there (Psalm 63:7).

The Lord’s presence is like “the shadow of a great rock in a weary land,” according to Isaiah 32:2. The same prophet quoted God as saying that “I have covered thee in the shadow of mine hand” even as He formed the heavens and the earth, while hiding us “in the shadow of his hand” (Isaiah 51:16; 49:2).

Then there is the wonderful promise of Psalm 91:1: “He that dwelleth in the secret place of the most High shall abide under the shadow of the Almighty.” He can also be “a shadow from the heat, when the blast of the terrible ones is as a storm against the wall,” bringing down “the heat with the shadow of a cloud” (Isaiah 25:4-5). Similarly, He is “a tabernacle for a shadow in the day time from the heat, and for a place of refuge, and for a covert from storm and from rain” (Isaiah 4:6).

The last reference speaks of “the anointed of the LORD” (that is, of the Messiah, Jesus Christ), assuring God’s people that “under his shadow we shall live among the heathen” (Lamentations 4:20). These are all “exceeding great and precious promises” (2 Peter 1:4). Hidden under the shadow of God is indeed a good and safe place to be in times like these. HMM

Maybe it will work, we often find it takes 3-6 hours to get through to CRA for questions regarding a clients tax returns. Nice the government is making the effort to redirect resources to the highest priorities, those that probably do not need the help. Looking at the list, it's a big list of help.  Have fun :)  

Date issued: Feb 22, 2021

 Let us help you with your taxes!

The Canada Revenue Agency (CRA) is offering a free service called File my Return that lets you file your 2020 income tax and benefit return quickly and securely over the phone. We sent you this letter as we believe you are eligible for the service.

All you need to do is confirm the information we have in our records below and provide some additional information over the phone to make sure you get all the deductions and credits to which you are entitled. During the call you will be asked questions. In most cases, you will need to press 1 for yes and 2 for no. At the end of the call you will be asked to confirm. This will allow the CRA to accept your answers and process your tax return. This call will take from 5 to 10 minutes to complete.

We hope you find this service helpful.

In order to use the File my Return service, you need to take the following steps.

Step 1 - Determine if you qualify:

Confirm that the following information is correct.

Part A - Identification:

- Your marital status did not change in 2020
- Your province/territory of residence did not change in 2020
- Your address has not changed
- You did not own foreign property worth more than $100,000 in Canadian funds
- You did not sell your principal residence in 2020

Part B - 2020 Income:

You only have income from one or more of the following sources:

Benefits
- Old Age Security - T4A(OAS)
- Guaranteed Income Supplement (GIS) / Net Federal Supplements - T4A(OAS)
- Canada or Quebec Pension Plan benefits (including disability benefits) - T4A(P)

Employment and related income supports
- Statement of Remuneration Paid - T4
- Employment Insurance Benefits - T4E
- Workers' Compensation Benefits - T5007
- Social Assistance Payments - T5007
- Canada Emergency Benefits declared on the Statement of Pension, Retirement, Annuity, and Other Income - T4A

Investment income
- Statement of Investment Income, Interest Income only - T5 (box 13)

If you have income from any source other than those listed above, please do not use File my Return.

Note: You also cannot use File my Return if you:
- want to stop contributing to the Canada Pension Plan (CPP)
- want to cancel a previous contribution to the CPP
- have tax exempt income
- are claiming an RRSP deduction, carrying charges and interest expenses, other employment expenses, or a clergy residence deduction

If all of the information in Parts A and B is correct, you are eligible to use the File my Return service and will continue to Step 2.

If anything in Parts A or B is not correct, you are not eligible to use File my Return this year, but you may:

- File online using certified tax-filing software, some of which are free. Learn more at canada.ca/netfile.
- Get help to file your return through our Community Volunteer Income Tax Program. For more information about the program, go to canada.ca/taxes-help.

Step 2 - Get your information ready:

Before you call us, you will need:

1. your social insurance number
2. your date of birth
3. the information you need to apply for benefits and credits, as applicable (You will find an asterisk (*) next to the information that you will need to provide over the phone.)
4. your spouse's net income, if married or common-law

Note: All references to spouse refer to your spouse or common-law partner, whichever applies. The spousal net income amount is used in the calculation of the Canada child benefit, the goods and services tax / harmonized sales tax credit, the social benefits repayment, and certain federal and provincial credits. Report this amount, even if it is zero.

Step 3 - File my Return call:

This service opens on Monday, February 22, 2021, at 12 pm, Eastern Time. When you are ready, call us at 1-800-959-1110. You will be prompted to provide information from Step 2.

You can hang up at any time during the call. If you do that, your information will be not be saved and your return will not be filed.

For individuals who are residents of Québec, the service only completes the federal portion of the income tax and benefit return. The Québec provincial tax return is handled separately by Revenu Québec, and will need to be filed separately.

If you have any questions about the File my Return service, you can call our individual enquiries line at 1-800-959-8281 or go to canada.ca/file-my-return.

Thank you for using File my Return. All you need to do now is wait a few days for your notice of assessment!

Information we need to calculate your benefits and credits

During your call you will be prompted to answer questions to claim the benefits and credits listed below. Review the questions carefully to ensure they apply to you and ensure you have this information with you when you call. You will find an asterisk (*) next to the information you will need to provide over the phone.

Ontario trillium benefit

You may be eligible for the Ontario trillium benefit (OTB), which includes the following credits:

- Ontario sales tax credit
- Ontario energy and property tax credit
- Northern Ontario energy credit

You must be eligible for at least one of these credits to receive the OTB.

The 2021 OTB payments will be issued monthly, from July 2021 to June 2022. However, you can choose to wait until June 2022 to get your 2021 OTB in one payment, instead of receiving it monthly.

During the call you will be asked if you want to receive your OTB benefit in one payment at the end of the benefit year, in June of next year, instead of receiving it monthly. To choose one payment, press 1 for yes or 0 for no. If your 2021 OTB is $360 or less, we will issue one payment in July 2021.

Ontario senior homeowners' property tax grant

You may also be eligible for the Ontario senior homeowners' property tax grant (OSHPTG) for 2021 if, on December 31, 2020, you met both of the following conditions:

- you were at least 64 years of age or older
- you owned and occupied a principal residence in Ontario that you, or someone on your behalf, paid property tax on for 2020

Information required to claim these benefits

If you are married or common law, only one of you can claim these benefits. However, if you and your spouse or common-law partner occupied separate principal residences for medical reasons on
December 31, 2020 you can apply individually or as a couple.

If you are claiming the OTB and/or the OSHPTG, gather the information below about your principal residence before you call:

* Enter the total rent paid (including amounts paid to a private long-term care home)

* Enter the total property tax paid

* Enter the total energy costs paid, if you lived on a reserve

* Enter the total accommodation costs paid to a public, or non-profit, long-term care home

Ontario seniors' public transit tax credit

You may be eligible to claim the refundable Ontario seniors' public transit tax credit, if you met all of the following conditions:

- you were 65 years or older on December 31, 2019
- you were a resident of Ontario at the end of the year
- you paid for eligible public transit services that you used in 2020

An eligible public transit service is one that is operated by the Government of Ontario or one of its municipalities, that is:

- a short-haul service an individual typically uses for a single return trip
- offered to the general public
- operated by bus, subway, train or tram

Specialized transit services that are designed to transport people with disabilities are also eligible even if they do not meet the criteria for eligible public transit services.

You can claim the Ontario seniors' public transit tax credit for qualifying payments you made for the use of eligible public transit services in 2020. A qualifying payment is an amount paid for:

- a public transit pass for a set number of rides in at least one day
- a public transit pass for an unlimited number of rides
- an electronic payment card
- a single-use ticket or token if a receipt was issued
- cash fare for specialized transportation services offered to people with disabilities if a receipt was issued

Did you take public transit in 2020? If yes, you will need to gather the information below before you call:

* Enter the total transit costs (the amount you paid in 2020 to use Ontario public transit services)

Climate action incentive

The climate action incentive (CAI) is a refundable amount that can be claimed when filing your return. The CAI can only be claimed for your family by you, your spouse or common-law partner, but not both of you.

You can claim the CAI for you and your family if you were a resident of Ontario on December 31, 2020, and you met any of the following conditions:

- you were 18 years of age or older
- you had a spouse or a common-law partner
- you were a parent who lived with your child

You can also claim the CAI for a qualified dependant who was under 18 years of age and resided with you on December 31, 2020. Qualified dependants include:

- your child or your spouse's or common-law partner's child or
- a person who was dependent on either one of you for support

A person is not a qualified dependant if they were:

- married or living common-law
- a parent who lived with their child on December 31, 2020

In a shared custody situation, only one claim can be made for each child. You cannot split the amount for a qualified dependant with another person.

You cannot claim the CAI if you meet any of the conditions below. In addition, you cannot claim the CAI for your spouse, common-law partner, or a dependant if they meet any of these conditions:

- were non-residents of Canada at any time in 2020
- were confined to a prison or a similar institution for a period of at least 90 days during 2020
- do not have to pay tax in Canada at any time in 2020 because either of you were an officer or a servant of the government of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person
- were a person for whom a children's special allowance was payable at any time in 2020
- passed away before April 1, 2021

Depending on your situation, you may be prompted to answer up to 5 questions, entering Yes or No or entering a number. Based on your answers, you could get:

- $300 for yourself
- $150 for your eligible spouse or common-law partner
- $150 if you are a single parent and have a qualified dependant
- $ 75 for each qualified dependant

If you resided anywhere in Ontario that is outside of the Barrie, Belleville, Brantford, Greater Sudbury,Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara, Thunder Bay, Toronto or Windsor census metropolitan area as defined by Statistics Canada, your climate action incentive will include a 10% supplement.

For more information or to determine if you qualify, contact us at 1-800-959-8281.

Canada workers benefit

The Canada workers benefit (CWB) is a refundable tax credit that provides tax relief for eligible low-income individuals and families who are in the workforce. The CWB includes a disability supplement for individuals who have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA.

You may be eligible to claim the CWB, if you met all of the following conditions in 2020:

- you were a resident of Canada throughout the year
- you earned income from employment
- at the end of the year, you were 19 years of age or older, or you resided with your spouse or common-law partner, or your child

You cannot claim the CWB for 2020 if any of the following applies to you:

- you were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless you had an eligible dependant at the end of the year
- you were confined to a prison or similar institution for a period of 90 days or more during 2020
- you do not have to pay tax in Canada because you were an officer or a servant of the government of another country, such as a diplomat, or a family member or an employee of such a person

Note: If you had an eligible spouse, only one of you can claim the basic CWB. The person who received the CWB advance payments for 2020 is the person who must claim the basic CWB for the year. If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant.

An eligible spouse is a person who meets all the following conditions:

- was your cohabiting spouse or common-law partner on December 31, 2020
- was a resident of Canada throughout 2020
- was not considered ineligible due to any of the conditions in the "You cannot claim" section above

An eligible dependant is a person who meets all the following conditions:

- was your or your spouse's or common-law partner's child
- was under 19 years of age and lived with you on December 31, 2020
- was not eligible for the CWB for 2020

You can claim the basic CWB if your working income or the total of your and your eligible spouses' working income is more than $3,000.

If you had an eligible spouse and one of you is eligible for the disability tax credit, that person should claim both the basic CWB and the CWB disability supplement. If you had an eligible spouse and both of you are eligible for the disability tax credit, only one of you can claim the basic CWB. To be eligible for the CWB disability supplement, your working income must be more than $1,150.

The maximum payment you can expect to receive from the CWB is dependent on the province you live in.

If you are eligible for the CWB disability supplement, it will be automatically included for you if you qualify. Depending on your situation, you may be prompted to answer up to three questions, entering yes or no. If you are claiming an eligible spouse, you will need the following information before you call:

* Enter your spouse's employment income.

Subject: Fw: A History Lesson From 1920📎

Begin forwarded , thanks Gord !

This will boggle your mind!

The year is 1920,"One hundred years ago."

What a difference a century makes! Here are some statistics for the Year 1920…

The average life expectancy for men was 47 years.

Fuel for cars was sold in drug stores only.

Only 14 percent of the homes had a bathtub.

Only 8 percent of the homes had a telephone.

The maximum speed limit in most cities was 10 mph.

The tallest structure in the world was the Eiffel Tower.

The average US wage in 1919 was 22 cents per hour.

The average US worker made between $200 and $400 per year.

A competent accountant could expect to earn $2,000 per year.

A dentist earned $2,500 per year.

A veterinarian between $1,500 and 4,000 per year.

And, a mechanical engineer about $5,000 per year.

More than 95 percent of all births took place at home.

Ninety percent of all Doctors had NO COLLEGE EDUCATION!

Instead, they attended so-called medical schools, many of which were condemned in the press AND the government as "substandard."

Sugar cost four cents a pound.

Eggs were fourteen cents a dozen.

Coffee was fifteen cents a pound.

Most women only washed their hair once a month, And, used Borax or egg yolks for shampoo.

Canada passed a law that prohibited poor people from entering into their country for any reason.

The Five leading causes of death were:

1. Pneumonia and influenza
2. Tuberculosis
3. Diarrhea
4. Heart disease
5. Stroke

The American flag had 45 stars ...

The population of Las Vegas, Nevada, was only 30.

Crossword puzzles, canned beer, and iced tea hadn't been invented yet.

There was neither a Mother's Day nor a Father's Day.

Two out of every 10 adults couldn't read or write.

And, only 6 percent of all Americans had graduated from high school.

 Eighteen percent of households had at least one full-time servant or domestic help...

There were about 230 reported murders in the ENTIRE U.S.A.

I am now going to forward this to someone else without typing it myself. From there, it will be sent to others all over the WORLD all in a matter of seconds!

Today's devotional addresses an important matter regarding our fear of speaking of our faith, witnessing , standing , sharing 

Ecclesiastes 9:10
Whatsoever thy hand findeth to do, do it with thy might; for there is no work, nor device, nor knowledge, nor wisdom, in the grave, whither thou goest.

Thanks for sending this one over Gord McCrady!

Subject: Fwd: When GOD solves our problems

This is interesting…Enjoy…

When GOD solves our problems, we have faith in HIS abilities.

When GOD doesn't solve our problems, HE has faith in our abilities.

One may observe God's accuracy in the hatching of eggs…those of the Canary in 14 days.those of the Barnyard Hen in 21 days

Eggs of Ducks and Geese in 28 days.

those of the Mallard in 35 days.

Eggs of the Parrot and the Ostrich hatch in 42 days.

(Notice, they are all divisible by seven, the number of days in a week!)

See God's Wisdom in the making of an Elephant…

The four legs of this great beast all bend forward in the same direction. No other quadruped is so made.

God planned that this animal would have a huge body…too large to live on two legs. For this reason, He gave it four fulcrums so that it can rise from the ground easily.

The Horse rises from the ground on its two front legs first.

A Cow rises from the ground with its two hind legs first.

How wise the Lord is in all His works of Creation!

Each Watermelon has an even number of stripes on the Rind.

Each Orange has an even number of segments.

Each ear of Corn has an even number of rows.

Each stalk of Wheat has an even number of grains.

Every bunch of Bananas has on its lowest row an even number of Bananas, and each row decreases by one,

so that one row has an even number and the next row an odd number.

Amazing!

There is more…

The Waves of the Sea roll in on shore Twenty-six to the Minute in all kinds of weather.

All Grains are found in even numbers on the stalks.

God has caused the Flowers to Blossom at certain specified times during the day.

Linnaeus, the Great Botanist, once said that if he had a Conservatory containing the right kind of Soil, Moisture, and Temperature, he could tell the Time of Day or Night by the Flowers that were Open and those that were Closed.

The Lives of each of us may be ordered by the Lord in a Beautiful Way for His Glory, if we will only Entrust Him with our Lives.

If we try to Regulate our own Lives, we will have only Mess and Failure.

Only God, who made our Brains and Hearts, can Successfully Guide them to a Profitable End.

When you carry the Bible, Satan has a Headache.

when you Open it, he Collapses.

When he sees you Reading it, he loses his Strength,

and when you Stand on the Word of God, Satan cannot Hurt you!

And did you also know…

that when you are about to Forward this Email to others, the Devil will probably try to Discourage you, but do it anyway.

Life without God is like an Unsharpened pencil - it has no Point.

I pray God bless you in ways you never even Dreamed.

I didn't think twice about forwarding this one.