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A taxpayer is not considered to have a right or thing in respect of a registered retirement savings plan, whether matured or not, if the taxpayer was, until death, the annuitant thereunder. ... Similarly, a taxpayer is not considered to have a right or thing in respect of a registered retirement income fund. 4. ... Unless subsection 70(6.1) applies, the deceased taxpayer will be considered to have been paid immediately before death, pursuant to subsection 70(5.4), all amounts held for or on behalf of the taxpayer in the taxpayer's NISA Fund No. 2. ...

Amounts brought into income under subsection 76(4) are considered income from a farming business and, as a result, the taxation year referred to in subsection 76(4) is the fiscal period of the farming business. ... In situations where a farmer sells grain and receives a cash purchase ticket that is subject to a levy under the Western Grain Stabilization Act, the Department's position is that the levy is considered to have been paid at the time of receipt of the cash purchase ticket. As a result, the levy is considered to be deductible by a farmer calculating income using the "cash method" in the year the delivery for sale takes place rather than when the ticket is cashed. 10. ...

Specified disability savings plan This new definition indicates that an RDSP is not considered an SDSP unless the following actions are completed: a medical doctor who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in his or her professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Employment and Social Development (ESD) of the SDSP election according to the Minister’s requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: the time that the Minister of ESD receives notification (according to the Minister’s requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000 [if paragraph (11) requires that a larger taxable amount be paid from the plan then the total withdrawal for the calendar year will be determined by the condition in paragraph (11)]; immediately before the time a contribution is made to the plan. Note that for the purpose of an SDSP, a specified RDSP payment is not considered a contribution; immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; immediately before the time an accumulated income payment is made to the plan; immediately before the plan is terminated; immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; immediately before the beginning of the first calendar year throughout which the beneficiary is not eligible for the disability tax credit; if disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and immediately following the end of a calendar year (that is not the first year of the SDSP) if the total amount of disability assistance payments made from the plan in that year is less than the year’s legislated maximum formula result (or a lesser amount that is supported by the property in the plan). ...

Under these Regulations, administrative services (as described in subsection 4(2)) that are provided by a "person at risk" would not be considered as a prescribed service (i.e., excluded from the definition of "financial service") for purposes of paragraph (t) of the definition of "financial service". Accordingly, where an insurance company supplies third party administrative services in respect of a SIBA but is not considered to be "a person at risk" (i.e., the insurance company does not underwrite a group insurance policy or issue a stop-loss policy), the supplies made pursuant to the ASO contract will be taxable. ... However, when an insurance company issues a stop-loss policy that covers one or more benefits contained in an employer's SIBA, the insurance company is considered to be "a person at risk". ...

A registrant, including a broker or other agent, who satisfies the above conditions may claim an input tax credit (ITC) for the amount that the registrant is considered to have paid as tax in error. ... For examples of how to determine the person who would be considered to be the constructive importer in various circumstances, refer to GST/HST Policy Statement P-125R Input Tax Credit Entitlement for Tax on Imported Goods available on the CRA Web site. ... If a person such as a broker or other agent is at any time reimbursed for the amount of an overpayment of tax, the person will not be considered to be out of pocket for the amount and will not be the person who is entitled under the legislation to recover the amount. ...

. ¶2.6 (formerly included in ¶1 of IT-514) has been expanded to provide examples of establishments that will and will not ordinarily be considered a self-contained domestic establishment. ¶2.7- 2.9 have been added to discuss the CRA’s view of the application of subsection 18(12) to bed and breakfast operations. ... Example 2 has been added to provide an example of a work space that would not be considered an individual’s principal place of business. ¶2.14 and 2.15 (formerly included in ¶3 of IT-514) have been expanded to discuss the meaning of the terms meet and meetings and regular and continuous for purposes of subparagraph 18(12)(a)(ii). ¶2.17 (formerly included in ¶4 of IT-514) has been expanded to include reference to maintenance costs, minor repairs and the civil law concept of a hypothec. ¶2.18 (formerly included in ¶4 of IT-514) has been revised to replace the words “square metres of floor space used” with “the area of the work space divided by the total finished area of the home (including areas such as hallways, bathrooms and kitchen)”, as an example of a reasonable basis in which to apportion expenses between business and non-business use. The paragraph has been expanded to note that other allocation methods may also be considered reasonable for purposes of apportioning expenses. ¶2.19 has been added to clarify the circumstances in which a work space in the home may be used for personal purposes in view of the requirements in paragraph 18(12)(a). ...

Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ... You are automatically considered for the GST/HST credit when you file your return. ... For 2021 and later tax years, an individual diagnosed with type 1 diabetes is considered to have met the DTC eligibility criteria under life-sustaining therapy. ...

Firstly, the world income of the partnership will be determined at the partnership level and that income will be considered to retain its identity when flowing through to the partners under paragraph 96(1)(f). ... It is always a question of fact whether any part of a particular partnership business is actually carried on in Canada, but if it is then each member of the partnership is considered to be carrying on business in Canada. ... Where an election is made as described in paragraph 9 above, the income that becomes subject to Part I of the Act is not considered to be earned in any particular province of Canada. ...

For an individual to be considered in tenure of office, any stipend or remuneration he or she gets has to be fixed and ascertainable. ... When holding an office requires the individual to incur variable expenses that he or she did not know about when he or she accepted the appointment, the remuneration will not be considered to be fixed or ascertainable. ... Professional and business expenses that are not related to the tenure of office should not be considered in determining whether remuneration is fixed or ascertainable. ...

Amounts brought into income under subsection 76(4) are considered income from a farming business and, as a result, the taxation year referred to in subsection 76(4) is the fiscal period of the farming business. ... In situations where a farmer sells grain and receives a cash purchase ticket that is subject to a levy under the Western Grain Stabilization Act, the Department's position is that the levy is considered to have been paid at the time of receipt of the cash purchase ticket. As a result, the levy is considered to be deductible by a farmer calculating income using the "cash method" in the year the delivery for sale takes place rather than when the ticket is cashed. 10. ...