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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. ...

Your feedback will be fully considered in the development of new guidance or educational resources for charities on the rules governing political activities. ... As space is limited, the CRA encourages all charities that have not received an invitation before November 29 to participate in the online consultation, to ensure their views are fully considered. ...

Also, fundraising activities should not be described here as they are not considered charitable activities. ... Persons related to these individuals or groups are also considered related to those corporations. ...

(Charitable, in this sense, means charitable at law, which is more restrictive than what is generally considered benevolent or good works. ... A review of the results from audits conducted on these types of charities has revealed many common issues of non-compliance, some of which include: the finances of the registered charity (i.e., the separate entity) are devoted to the non-charitable activities of the related service club/fraternal society; the financial transactions of the charity and the service club/fraternal society are combined in the T3010, Registered Charity Information Return, and the financial statements, filed by the registered charity; official donation receipts are issued for transactions that are not considered gifts (for more information about gifts, see What is a gift?) ...

Thus, an item such as a typewriter which might be considered a tool, is properly regarded as machinery and is placed in class 8. ¶ 5. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

A genuine loan to a trust would not by itself be considered to result in property being "held" by the trust under one or more of these conditions (i.e., would not by itself result in the application of subsection 75(2)), if the loan is outside and independent of the terms of the trust. For a discussion on when a loan can be considered genuine, see the current version of IT-258, Transfer of Property to a Spouse and IT-260, Transfer of Property to a Minor. ...

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. ...

Any of the above would be considered an option on a share where it contains an irrevocable offer in respect of a specified period of time to acquire a share. 4. ... For example, if a non-resident owns 15% of the shares of a public corporation and has an interest in or option on another 15% of the same class of shares, the 25% requirement is met and any gain on the disposition of one or more of the corporation's shares, or on the disposition of the interest or option, will be considered to be a gain on the disposition of taxable Canadian property. ...

The Department's views may be helpful in the interpretation of certain phrases used in the opening words of subsection 18(1) and in paragraph 18(1)(a), but it should be remembered that these phrases must also be considered in relation to the wording of the paragraph as a whole. ... For comments on when the carrying on of a business may be considered to have commenced see IT-364- Commencement of Business Operations. 3. ...

Where the squatter has constructed a residential complex on the land in question, the transfer of legal title to the land will be considered a supply of an interest in a residential complex. ... The supply is considered exempt under Part I of Schedule V to the Excise Tax Act. ...