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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. ...

In such a situation the proceeds will be on account of capital and if there is a reasonable expectation at the time of disposition of the property that the conditions will be met, then the disposition is treated in the ordinary manner, and the original maximum amount is considered to be the sale price of the property. ... IT-426, "Shares Sold Subject to an Earnout Agreement", will be considered appropriate only in the circumstances referred to therein. ...

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 phrase "Notification that no tax is payable" in subsection 152(4) is considered to include any written notification to the taxpayer stating either that no tax was chargeable on taxable income for the year or that there was no taxable income for the year, whether or not a refund is due.) ... Ordinarily a taxpayer must set out specifically what is considered to be wrong in the assessment for the year. ...

Since this deadline falls on a Sunday, your return will be considered filed on time if the CRA receives it, or it is postmarked, on or before May 1, 2023. ... Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ...

We used the following variables in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

It is a question of fact whether a particular fee is reasonably considered to relate solely to the year. For example, a one-time fee related to a loan with a term longer than one year, such as a loan-structuring fee or loan-placement fee, is not reasonably considered to relate only to the year in which the loan was made. ... In that situation, the expense will normally be considered to be incurred in the course of the issuance. ...

If an Option A region's exports in a month exceed its trigger volume, the region is considered to be in "surge" and there are two consequences. ... If it ships on January 10, 2010 (i.e., last loads the truck for export), January is considered to be the month of export. ... Surrey, BC V3T 5E1 7.4 Payments not received Any payment not received by the required due date is considered late and is subject to arrears interest. ...