Search - considered

The CRA has put in place internal controls to safeguard taxpayer information, which is considered to be protected information. ... Ministers must work closely together to ensure that their proposals are considered within the broader objectives of the government's agenda and in relation to the proposals of other Ministers. ...

The person must meet one of the following criteria: is blind is markedly restricted in at least one of the basic activities of daily living is significantly restricted in two or more or the basic activities of daily living (can include a vision impairment) needs life-sustaining therapy In addition, the person's impairment must meet all of the following: is prolonged, which means the impairment has lasted, or is expected to last for a continuous period of at least 12 months is present all or substantially all the time (at least 90% of the time) Learn more about the eligibility criteria: Vision Markedly restricted Cumulative effect of significant restrictions Life-sustaining therapy Vision A person is considered blind if, even with the use of corrective lenses or medication: the visual acuity in both eyes is 20/200 (6/60) or less, with the Snellen Chart (or an equivalent) or the greatest diameter of the field of vision in both eyes is 20 degrees or less View the vision video to help you understand the criteria. ... Example For a child with Type 1 diabetes, supervision includes: having to wake the child at night to test his or her blood glucose level checking the child to decide if more blood glucose testing is needed (during or after physical activity) other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin. ...

What we mean by voluntary is that the item was given of free will so a repayment of stolen money, for example, would not be considered voluntary. ... Examples of Transactions for Which No Donation Receipt Can Be Issued Some examples of donations that cannot be receipted: Court ordered gifts, so this has happened on occasion where an individual has been ordered by a court to pay a sum of money to a registered charity, in that case the gift is not considered voluntary and therefore no receipt can be issued. ...

Note When calculating the capital gain or loss on the sale of capital property that was made in a foreign currency: convert the proceeds of disposition to Canadian dollars using the Exchange Rates or Annual Average Exchange Rates (1997 to 2017) in effect at the time of the sale convert the adjusted cost base of the property to Canadian dollars using the exchange rate in effect at the time the property was acquired convert the outlays and expenses to Canadian dollars using the exchange rate in effect at the time they were incurred You have a capital gain when you sell, or are considered to have sold, a capital property for more than the total of its ACB and the outlays and expenses incurred to sell the property. ... When you sell, or are considered to have sold, a capital property for less than its ACB plus the outlays and expenses incurred to sell the property, you have a capital loss. ...

Qualified farm or fishing property (QFFP) includes the following: a share of the capital stock of a family-farm or fishing corporation that you or your spouse or common-law partner owns an interest in a family-farm or fishing partnership that you or your spouse or common-law partner owns real property, such as land, buildings, and fishing vessels property included in capital cost allowance Class 14.1, such as milk and egg quotas, or fishing licenses For more information on what is considered to be qualified farm property, see guides T4002, Self-employed Business, Professional, Commission, Farming, and 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 a combination of these 2 types of assets 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. ...

The time period between the date on which a fiscal year begins and the date on which a fiscal year elected under the provisions of section 244 of the Excise Tax Act begins will be considered to be a fiscal year. 2. The time period between the date on which a fiscal year begins and the effective date on which the election under section 244 is revoked will also be considered to be a fiscal year. ...

For example, PRPP payments may only be considered pension income if you are 65 or over. ... For example, SPP payments may only be considered pension income if you are 65 or over. ...

For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time. ... The costs of showers are also considered to be deductible as part of lodging expenses for transportation employees who may have slept in the cab of their trucks rather than at hotels. ...

These expenses can include: the purchase price of rental property legal fees and other costs connected with buying the property the cost of furniture and equipment you are renting with the property 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. ...

Any income you receive that is connected with the business is considered business income, which is taxable. ... Host: Where can a small business owner go for more information on what is considered business income? ...