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You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent, and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

Through the CRA SD Program, we promote the use of the SD Criteria- an analytical tool to help planners and analysts systematically incorporate social, economic, and environmental considerations when developing or updating programs, policies, plans, and projects. ...

During these sessions the Agency applied a set of core principles and considerations to the proposed options to ensure strategic alignment. ...

Tax payable of $3,000 or less You do not have to make instalment payments on your federal taxes if the total of your taxes payable under Parts I, VI, VI.1, and XIII.1, determined before taking into consideration specified future tax consequences and before the deduction of current-year refundable tax credits for either the current or previous year, is $3,000 or less. ...

However, only those selected for further consideration will be contacted. ...

The person with the lower salary should then take into consideration the deduction with respect to the clergy residence, made by the person with the higher salary, and also include any other deduction for the same accommodation. ...

Where there are other potential tax results or considerations, each case will have to be examined on the basis of its particular facts. ...

Its mandate does not include recommendations for specific legislative or tax policy proposals, but discussions of this nature may be referred to the Department of Finance for consideration. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent, and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...