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If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2015. ...

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2014. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files his or her income tax and benefit return. ...

Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2008, and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, and contributed more than you had to (see line 312), enter the difference on line 450. ...

Where this is the case, the person is considered to have become so resident at the commencement of that year and to have ceased to be so resident at the end of the year so that the provisions of section 48 apply. ... Where the taxpayer is a trust, the trust is generally considered to become resident or cease to be resident in Canada when the trustee who has ownership or control over the assets of the trust becomes or ceases to be resident. ...

However, with respect to stock dividends paid after November 21, 1985 other than stock dividends declared on or before that day, subsection 15(1.1) requires the fair market value of a stock dividend to be included in income, except to the extent that it is otherwise included in the recipient's income under paragraph 82(1)(a), where it may reasonably be considered that one of the purposes of the payment of the stock dividend was to alter significantly the value of the interest of any specified shareholder of the payer corporation. ... If the share portion of the dividend was not considered to be a dividend at the time it was paid (see 8 and 11 above), the cash portion will constitute "the full amount of the dividend" where that term appears in the Act. 25. ...

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2015. ...

Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2008, and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, and contributed more than you had to (see line 312), enter the difference on line 450. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2020. ...

In an amalgamation to which section 87 applies, resource properties are considered to become property of the new corporation and no disposition occurs. ... To the extent that the disposition by a farmor (in a simple farm-out or a typical farm-out transaction) of an interest in an unproven resource property can be considered an exchange for farm-out services, in the form of exploration or development costs and equipping costs incurred by the farmee, the disposition does not give rise to proceeds of disposition to the farmor that are accounted for in the manner outlined in 2 above. ...