Search - considered

Please remember that all facts pertaining to the working relationship need to be considered. ... If a worker is an employee, the earnings from the employment contract are considered employment income and are subject to Canada Pension Plan, Employment Insurance, and income tax deductions. ...

An automobile is considered to be available to the employee until such time that the employee is required by the employer to return the automobile and the control over its use to the employer. It is considered to be available to the employee if it is used by the employee all day or for any part of the day or even if the automobile sits unused in the employee's garage or on the employee's driveway or parking spot. ...

The payment of an amount for the right to assume, from the payee, an existing lease whose rental is below current market values is considered a premium. 4. In determining whether a payment is a premium or is prepaid rent or contains an element of both, each case must be considered in the context of the factual circumstances of the transaction. ...

If Form T1131 and the CAVCO certificate are attached to your corporation's income tax return, your claim is considered complete and the tax centre will immediately forward it to the appropriate FSU where it will be risk assessed and may be selected for audit. If Form T1131 is incomplete or the CAVCO certificate is missing, your claim will be considered incomplete and processing will be delayed. ...

The consideration given by the employee is considered to be the employee's covenants as found in the collective agreement or in the contract of service. 8. Medical and hospital insurance plans offered by Blue Cross and various life insurers, for example, are considered private health services plans within the meaning of subsection 248(1). ...

A non-resident trust that's considered to be resident under section 94 of the Income Tax Act for purposes of Part I (discretionary trust) is also considered resident for purposes of the foreign-affiliate reporting rules. ...

Individuals that employ a caregiver, babysitter, or domestic worker If you are an individual that employs a caregiver, babysitter, or domestic worker, you may be considered an employer. ... Information returns program account (RZ) Registered charity program account (RR) Excise duty program account (RD) Excise tax program account (RE) Insurance premium tax program account (RN) Air travelers security charge program account (RG) Softwood lumber program account (SL) Footnotes Footnote 1 Please provide the name of a contact for registration purposes only (this contact person will not be considered an authorized representative). ...

A non-qualifying security is considered to be an excepted gift if it meets all of the following criteria: it is in the form of a share the donee that receives the non-qualifying security is not a private foundation the donor deals at arm's length with the donee when the donee is a charitable organization or a public foundation, the donor deals at arm's length with each of the charity's directors, trustees, officers, and like officials Commentary When the non-qualifying security rules apply, the gift is considered to have been made at the time the property ceased to be a non-qualifying security, or when it is disposed of by the donee. ...

Capital gain You have a capital gain when you sell, or are considered to have sold, a capital property for more than the total of its adjusted cost base and the outlays and expenses incurred to sell the property. Capital loss You have a capital loss when you sell, or are considered to have sold, a capital property for less than the total of its adjusted cost base and the outlays and expenses incurred to sell the property. ...

A limited-recourse debt includes the unpaid principal of any indebtedness, that can reasonably be considered to relate to the gift or monetary contribution, for which recourse is limited, even if that limitation applies only in the future or contingently. It also includes any other indebtedness of the person that can reasonably be considered to relate to the gift or monetary contribution if there is a guarantee, security or similar indemnity or covenant in respect of that or any other indebtedness. ...