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If the prohibited investment ceases to be a prohibited investment while it is held by the TFSA trust, the TFSA trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...

A non-taxable allowance is an allowance that was considered reasonable at the time it was paid. ...

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007. ...

Any location to or from which the employee regularly reports for work or performs the duties of employment is generally considered a regular place of employment. ...

Include the amount of insurance proceeds considered as proceeds of disposition in column 4- proceeds of dispositions in the year of area A, and in area D, Equipment dispositions in the year or area E, Building dispositions in the year, whichever applies. ...

Specialized equipment you add to the automobile to meet the requirements of a disabled person or for employment (such as cellular phones, two-way radios, heavy-duty suspension, and power winches) are not considered to be part of the automobile's cost for purposes of calculating the standby charge. ...

A lump sum payment you receive from the lessor at the end of a lease is considered to be a terminal credit. ...

In most cases, if you filed Form T664 or T664 (Seniors), you are considered to have sold your capital property at the end of February 22, 1994, and to have immediately reacquired it on February 23, 1994. ...

Increased efficiencies, people satisfaction, and enhanced corporate image are considered to be long-term outcomes instead of results. ...

The strategy was also considered to be an ambitious plan that relied on a high level of SD awareness, understanding, commitment, and resources to realize the intended impact. ...