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Seniors and students
If in the 2024 tax year, you received a retroactive payment of $3,000 or more from arbitration awards related to Ontario Bill 124, it is considered a Qualifying Retroactive Lump-Sum Payment (QRLSP). You are eligible for a special tax calculation when you file your 2024 income tax and benefit return.
Qualifying retroactive lump-sum payments - Canada.ca
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a week ago