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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. ...

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. ...

IAD efforts were focused on four areas that were considered at risk for the 2005-2006 fiscal year. ... The audit work focused on areas that were considered at risk for the 2005-2006 fiscal year. ... Also considered for this is cash on hand, which represents cash receipts received in the old fiscal year but deposited in the new fiscal year. ...

Downward adjustments are also considered by the Competent Authority Services Division in certain cases. 8. ... For tax years subject to a transfer pricing audit in progress, the CRA will review downward adjustment requests to determine if the circumstances are such that it would be considered appropriate that the adjustments be made. 15. ... This may be considered base erosion and profit shifting and retroactive tax planning and may not be considered appropriate in the opinion of the Minister. ...

For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... (However, it is not considered of material importance if any such entity classifies itself as an active NFFE.) ... For greater clarity, an amount paid or credited to the account is considered paid or credited to the account holder. ...

As a result, some are considered further before payment is approved. Given that we have a national workload model, claimants may be contacted by an examiner located anywhere in Canada. ...

RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Notice to the reader Under proposed changes, to be considered closely related for purposes of neither charging nor collecting the GST/HST on certain intercompany supplies in addition to meeting the conditions of the current test, a corporation or partnership must also hold and control 90 per cent or more of the votes in respect of every corporate matter of the subsidiary corporation (with limited exceptions). ...

If the advantage is considered to be extended by the TFSA issuer, or by a person not dealing at arm's length with the issuer, the issuer is liable to pay the tax, rather than the holder. ...

Depending on the factors that apply, the following can be affected: whether the deceased's TFSA continues to exist or is considered to have ceased; how income earned after the date of death may be reported and taxed; and whether a beneficiary can contribute amounts received to their own TFSA, within certain limits, and whether such a contribution would affect their unused TFSA contribution room. ...

However, aggressively pushing the limits creates a risk of crossing the line, the line between acceptable tax planning and what is considered aggressive or abusive tax planning. ...