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When a debt cannot be collected, it is considered an uncollectible debt. ... The Collections Directorate reviews accounts held in inventory for more than 5 years, which are considered aged accounts. ... Procedures could be improved by defining what is considered “timely”. ...

Where the waiver applicant meets the conditions of test A, the following exceptions will not be considered. ... If gross income is less then CAN$15,000 for the calendar year, a waiver may be considered based on these guidelines. 4. ... Payments to sub-contractors will be considered for deduction under an alternative income and expense waiver application. ...

You resided outside Canada on December 31, 2018, but kept significant residential ties with Canada; you may be considered a factual resident of Canada. ... You resided outside Canada on December 31, 2018, and are considered a deemed resident or a non-resident of Canada. ... You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ...

The agreement between the builder and the individual is considered to be an agreement of purchase and sale. A sale is considered to have occurred when possession of the complex is given to the individual under an agreement to transfer the ownership of the complex. ... Cases not meeting this general rule are not necessarily disqualified from the election; each can be considered on its own merits. 56. ...

The agreement between the builder and the individual is considered to be an agreement of purchase and sale. A sale is considered to have occurred when possession of the complex is given to the individual under an agreement to transfer the ownership of the complex. ... Cases not meeting this general rule are not necessarily disqualified from the election; each can be considered on its own merits. 56. ...

The agreement between the builder and the individual is considered to be an agreement of purchase and sale. A sale is considered to have occurred when possession of the complex is given to the individual under an agreement to transfer the ownership of the complex. ... Cases not meeting this general rule are not necessarily disqualified from the election; each can be considered on its own merits. 55. ...

The application of GAAR should always be considered, even if a GAAR Ruling is not being requested. ... The application of GAAR must be considered even if a GAAR Ruling has not been requested. ... Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

In order to be considered, a request must follow the steps noted in “Making a Request” above. ... LLCs can be considered fiscally transparent for United States tax purposes. ... As a general rule, a request for an agreement will be considered on a prospective basis. ...

The CRA's responsibilities Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan or insurable under the Employment Insurance Act; the amount of pensionable or insurable earnings; whether or not Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...

For Michel's TFSA contributions to be considered a qualifying transfer, with no tax consequences, Bank "A" must make a direct transfer of funds to Bank "B". ...