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At this point, both the basic services and the number and kinds of additional services provided for, or made available to, tenants must be considered. ... For purposes of this paragraph and 12 above, to be considered "actively engaged in the business" of a partnership, a partner would normally be expected to contribute time, labour and attention to that business to a sufficient extent that such contributions would be a determinant in the successful operation of the business. ... Whether the renting of real property by an individual is a business or not, the depreciable property (ie. a building other than a building of Class 31 or 32) is considered a "rental property" for purposes of capital cost allowance. ...

There are four defined income ranges: less than $25,000 between $25,000 and $49,999 between $50,000 and $99,999 $100,000 and above Complexity of T1 return A T1 return is considered complex if at least one of the following conditions applies: there is gross self-employment income (lines 162, 164, 166, 168, or 170 from the T1 return) there is net partnership income: limited or non-active partners only (line 122 from the T1 return) there are taxable amounts of dividends (line 120 from the T1 return) there are employment expenses (line 229 from the T1 return) there are capital gains or losses (Schedule 3) there are taxable amounts of interest income of $1,000 or more (line 121 from the T1 return) there is gross rental income (line 160 from the T1 return) the taxfiler has filed for bankruptcy in the tax year the taxfiler is deceased All other T1 returns are considered simple. ... Note Prior to the methodology changes, a T1 return was considered complex if at least one of the following conditions applied: there was gross self-employment income there was net partnership income there were taxable amounts of dividends there were capital gains the taxfiler had declared bankruptcy the taxfiler was deceased All other T1 returns were considered simple. ...

You are considered to have sold each property (things like supplies, raw material or inventory) that you held and to have collected GST/HST on these sales. ... You are considered to have sold the capital property that you used in your business immediately before you closed your GST/HST account and collected GST/HST on these sales. ... You are considered to have two separate reporting periods once you close your account. ...

Where renewal or extension periods are considered part of the life of the property under the criteria set out in ¶ 15 above, and where the number of such renewals or extensions is indefinite, the property is not for a limited period and does not qualify as a class 14 property. ... Provisions, including force majeure and contingency termination clauses, which may result in an early termination of the life of a property are not considered relevant in determining the life of the property and whether or not the property is for a limited period. ... A registered industrial design is considered to be a franchise for a limited period and the life of the property on initial registration is 10 years. ...

An officer or employee of a Crown corporation or agency who is determined to be an "officer or servant" of Canada or a province for purposes of paragraph 250(1)(c), and who is on an approved leave of absence from his or her office or employment, may be considered to be an "officer or servant" of Canada or a province during the period of absence if the relevant employment statute provides that an officer or employee is considered to remain a member of the public service during an approved leave of absence. ... This comment was considered to be potentially misleading, as there are in fact many situations in which it is either necessary (e.g., when earning Canadian employment income) or beneficial (e.g., to obtain a refund of certain withholding taxes) for a non-resident to file a Canadian income tax return. ¶ 6 is revised to reflect the importance of distinguishing between factual and deemed residence and to otherwise be more consistent with IT-221R3, Determination of an Individual's Residence Status. ¶ 7 is revised to provide updated contact information for obtaining assistance from the CCRA in determining whether an officer or employee of a Crown corporation or agency is an officer or servant of Canada for purposes of paragraph 250(1)(c) of the Act. ... 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. ...

With regard to whether the main reason for owning a housing unit is to earn income, a person receiving only incidental rental income from a housing unit is not considered to own the property mainly for the purpose of gaining or producing income. ... The sentences that were removed formerly read as follows: “Or, for example, a seasonal residence can be considered to be ordinarily inhabited in the year by a person who occupies it only during his or her vacation, provided that the main reason for owning the property is not to gain or produce income.” “With regard to the latter stipulation, a person receiving only incidental rental income from a seasonal residence is not considered to own the property mainly for the purpose of gaining or producing income.“ and “As of July 2005, a housing unit owned by a taxpayer that is ordinarily inhabited by the taxpayer or by the taxpayer’s spouse, common-law partner, former spouse, former common-law partner or child could be designated as a principal residence that was ordinarily inhabited in the year.” ...

If the taxpayer has considered, in advance, the functions performed by the related entities and the availability of comparable information, the decision to bundle or not should be easier to justify and documented in writing. ... In order to make reasonable efforts, the onus is on the taxpayer to have accurately described and to have considered, in advance, whether the arm's length principle is being followed for all related party transactions, bundled or not. Bundling is also an issue that should be considered for all payments to non-residents (even if the parties are not related) as it may have reduced or eliminated, otherwise applicable, withholding taxes. ...

For this reason, the monitoring of employee accesses to taxpayer and other similar information by RQ is considered to be out of scope of this PIA. ... While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information utilized through the Monitoring of Electronic Access to Taxpayer Information Program is considered Protected B. ...

For more information on designated benefits, refer to Qualified beneficiary and designated benefit For the taxable amounts shown in box 16 do not include: the amounts directly transferred on breakdown of a marriage or common-law partnership as reported in box 35 the amounts considered to have been received by the deceased RRIF annuitant just before death the amounts that the deceased RRIF annuitant’s child or grandchild has received or is considered to have received as a designated benefit from a RRIF the income earned on RRIF property after the year that follows the year of the RRIF annuitant’s death For more information about tax situations that can arise when an RRIF annuitant dies, refer to Deceased RRIF annuitant. Box 18 – Amounts deemed received by the annuitant – Deceased The deceased annuitant of a RRIF is considered to have received, just before death, an amount equal to the fair market value (FMV) of the RRIF property at the time of death. ... This includes the following situations: at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment at the time of the payment, either the RRIF annuitant or the contributor spouse or common-law partner was a non-resident Box 28 – Income tax deducted Enter the amount of income tax you deducted. ...

Eligibility In order to be considered eligible for funding, organizations must meet all of the following criteria: Must register annually with the CVITP and receive CRA approval to participate in a given year. ... The Revenu Quebec grant is not considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 5. ... Grant funding received from Revenu Quebec for the purposes of filing Quebec provincial returns would not be considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 6. ...