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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. ...

For more information on what is considered to be qualified farm property, see guides T4003, Farming Income, T4004, Fishing Income,  RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide, or RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide. Qualified small business corporation shares A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met: at the time of sale, it was a share of the capital stock of a small business corporation (see below), and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member; throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation (see above) and more than 50% of the fair market value of the assets of the corporation were: used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation; certain shares or debts of connected corporations; or a combination of these two types of assets; and throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member, or a person related to you. ...

If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "Living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ... Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2000. ...

It was considered that the new title, Détermination du statut de résidence d’un particulier is more precise and better reflects the Chapter contents. ¶1.6 has been revised to replace the word “individual” with the word “person” when describing subsection 250(3), in order to reflect the wording of the legislation. ¶1.24 has been revised to remove the references to Guide T4056, Emigrants and Income Tax and Pamphlet T4131, Canadian Residents Abroad. ... Legislative and other changes The Summary has been expanded to preliminarily introduce readers to the terms resident, ordinarily resident, deemed resident, non-resident, and deemed non-resident as well as to provide a brief outline of the respective individual’s liability for Canadian income tax. ¶1.5- 1.9 (formerly included in ¶2 – 3 of IT-221R3) have been expanded to include additional discussion of the meaning of the terms resident and ordinary resident based on the Supreme Court of Canada’s decision in Thomson v Minister of National Revenue, [1946] S.C.R. 209, 2 DTC 812. ¶1.24 has been added to provide reference to CRA pamphlets and guides relevant to individuals emigrating from, or temporarily living outside of, Canada. ¶1.29 has been added to provide reference to CRA pamphlets and guides relevant to individuals immigrating to Canada. ¶1.33 (formerly included in ¶21 of IT-221R3) has been expanded to provide additional guidance in distinguishing a commuter from a sojourner. ¶1.35 has been added to provide CRA’s interpretation of the phrase “immediately prior to appointment or employment” as contained in paragraph 250(1)(c). ¶1.39 has been added to provide reference to CRA guides relevant to non-residents and deemed non-residents of Canada. ¶1.41- 1.44 have been added to outline the meaning of the term liable to tax for purposes of determining whether an individual is considered resident in a country for purposes of paragraph 1 of the Residence article of a particular treaty between Canada and another country. ¶1.46- 1.50 (formerly included in ¶26 of IT-221R3) discuss the permanent home and centre of vital interests tests. ...