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If you normally live outside of Canada, or spend more than 183 days a year away from Canada, you may be considered a non-resident for income tax purposes. ...

Only debts that are certain of being uncollectible are to be considered bad debts. ...

These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post secondary school level Certain ancillary fees and charges, such as health services fees and athletic fees, may also be eligible tuition fees. ...

Logging operations are generally considered to encompass any of the following: (a) cutting or "felling" trees in the woods, (b) trimming off branches and tops, (c) "bucking" into desired log lengths, (d) transporting logs to tidewater, or some other central gathering point, e.g. dry land sort, and (e) booming, rafting, or loading onto barges for towing to the mill. ...

They also considered bringing forward working group findings to create concrete recommendations for the CRA. ...

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. ...

Trueman proposed that the ToR could be considered approved by the ACCS, and the members agreed. ...

A reduction will only be considered once the charity has exhausted all other available means to make up the shortfall such as: applying any available excesses from the previous five years to cover the shortfall; and/or creating a disbursement quota excess in the next year and carrying it back to cover the shortfall. ...

Similarly, a notice in an annual or quarterly report that an eligible dividend has been paid is considered valid for that year or quarter, respectively. ...

Generally, a non-accountable allowance paid to an employee is considered a taxable benefit and is included in income for tax purposes. 2. ...