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In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

In the circumstances, the distribution will not be considered an Excluded Amount. ... While the determination will be based on the facts and circumstances of each case, the following are some of the factors that will be considered in that regard. This list is not to be considered exhaustive of the factors that could be relevant in any particular fact circumstance. ...

Organization A is considered to be operating a college affiliated with University B and is therefore a university for GST/HST purposes. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... However, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 58. ...

Contractual protection obtained in respect of indemnifications provided by the Purchaser would generally not be considered to trigger the contractual protection hallmark. ... Tax insurance or other contractual protection obtained in such circumstances would generally not be considered to trigger the contractual protection hallmark. ... Rather, they must be considered against an objective “reasonably prudent person” standard. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2011, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

Your payment is considered on time if it is received on the first business day after the due date. ... You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. ... Residence information Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2021. ...

An individual may have more than one residence, but is considered to have only one primary place of residence. ... However, in some cases, more than half a hectare of land may be considered to form part of the complex. ... Helen is considered to have made a taxable supply of the entire complex (land and building) when she first occupies a unit. ...

Computers, including hardware, software, and ancillary equipment, are not considered to be general‑purpose office equipment or furniture. ... A retiring allowance is not considered to be salary or wages by definition. ... This was considered redundant. “consultants” was added to the list of examples of expertise accessible to the company. ...

An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program for purposes of the education tax credit. ... These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post-secondary school level. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...