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Such time is not considered to be work time related to a specific location on or off a reserve and therefore should not be taken into consideration in establishing the percentage of employment duties performed on a reserve. ...

Note however, that in order to be reasonable, the calculation should also take into consideration any personal use of the work space. ...

For example, one consideration is the “executor’s year”. The following was stated, in part, in the 2011 STEP CRA Roundtable- Question 4 (our document 2011-0401851C6): Paragraph 6 of Interpretation Bulletin IT-286R2, “Trusts- Amount Payable”, discusses the notion of the “executor year” under common law for a testamentary trust. ...

In this case, consideration should be given to requiring any excess investment earnings to be withdrawn from the Plan. ...

The CRA will take your suggestion under consideration. CRA Response (b) The Canadian FTC is dependent on a confirmed final tax liability with the foreign tax authority and the supporting documents requested are proof of that confirmed final tax liability. ...

For example, if a corporate shareholder transfers a property it owns (other than shares of the corporation) to the corporation or to another person, a taxable gain will be realized if the cost amount of the consideration received on the transfer is greater than the cost amount of the property transferred. ...

As noted when the original Guidelines were drafted, the Canada Revenue Agency’s consideration of this issue has been limited to an overall review of general principles. ...

Consequently, our consideration of this issue has been limited to an overall review of general principles. ...

., c’est la moins élevée des sommes déterminées à l’égard de la société pour l'année selon les alinéas 125(1)a) à c) L.I.R. qui est prise en considération. ...

Canco sells all of its interest in FA to a third party for fair market value consideration. ...