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Results 1951 - 1960 of 7604 for considered
Current CRA website
Passenger Transportation Services
In certain circumstances, separately ticketed domestic services are considered to form part of a continuous international journey. ... Note: For administrative purposes, when a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours will be considered reasonable within which to make this connection. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. ...
Scraped CRA Website
ARCHIVED - Property Transfers After Separation, Divorce and Annulment
The recipient of the property will be considered to have acquired the property for an amount equal to the transferor's proceeds of disposition. 6. ... (The references to provincial laws in subsection 6500(2) of the Regulations are considered to include similar provisions under the current family laws of those provinces.) ... Such a transfer would be considered to be in settlement of rights arising out of the marriage for the purposes of paragraph 73(1)(b), and is eligible for the rollover provided it otherwise qualifies. ...
Current CRA website
Information for Canadian Small Businesses: Definitions
"Related persons" are not considered to deal with each other at arm's length. ... Business expenses – costs that are considered reasonable that your business incurs to operate and earn income. ... Deemed – a legal term used for something that is considered something else in a specific situation. ...
Archived CRA website
ARCHIVED - Damages, Settlements and Similar Payments
The deduction of a fine or penalty cannot be disallowed solely on the basis that to allow it would be considered contrary to public policy. ... The interest element, if any, in an award for damages is considered to be a component of the damages. ... Where a court determines the amount of damages the payment of the amount is considered reasonable in the circumstances for the purposes of section 67. ...
Archived CRA website
ARCHIVED - Capital Cost Allowance – Leasehold Interests
However, a depreciable property is not considered to have been acquired until a capital cost has been incurred in respect of that property. ... A tenant who has acquired (a) an assignment of a leased property or a part of a leased property, or (b) a sublease on a leased property, is considered to have acquired a leasehold interest. ... Certain amounts paid by a tenant in respect of a lease are not considered to form part of the capital cost of a leasehold interest. ...
Archived CRA website
ARCHIVED - General information
Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...
Current CRA website
Information for Canadian Small Businesses: Definitions
"Related persons" are not considered to deal with each other at arm's length. ... Business expenses – costs that are considered reasonable that your business incurs to operate and earn income. ... Deemed – a legal term used for something that is considered something else in a specific situation. ...
Current CRA website
Webinar: The new CVITP grant program for organizations that host free tax clinics
Here is a list of common types of organizations that participate in the program and would be considered eligible. ... Additionally, if an organization is part of or is a department of a municipal or provincial government, they would still be considered eligible for the grant. ... Organizations that require donations, advertise fees for service, or have a mandatory payment form for the tax clinic would be considered ineligible. ...
Archived CRA website
ARCHIVED - Capital Cost Allowance – Leasehold Interests
However, a depreciable property is not considered to have been acquired until a capital cost has been incurred in respect of that property. ... A tenant who has acquired (a) an assignment of a leased property or a part of a leased property, or (b) a sublease on a leased property, is considered to have acquired a leasehold interest. ... Certain amounts paid by a tenant in respect of a lease are not considered to form part of the capital cost of a leasehold interest. ...
Current CRA website
Sample pro forma - Declaration of Trust
Sample pro forma- Declaration of Trust This pro forma declaration of trust is to be considered as a template that can be used by prospective RDSP issuers to develop their own declaration of trust. ... This plan will not be considered registered unless the issuer notifies the Specified minister of this plan's existence without delay. ... Other than for the purposes of this section and for the purposes of section 7A, a specified RDSP payment and an accumulated income payment from a registered education savings plan are not considered contributions to this plan. ...