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The principles outlined in this memorandum may also be considered in other circumstances involving repatriation of funds. 3. ... As mentioned above, the repayment is considered to take place on the date the repatriation agreement is signed. ... The repatriation settlement is considered to be made on the date the repatriation agreement is signed. ...

However, some income is not tax-exempt and considered off-reserve. This includes payments that are either not related to any previous employment or are not considered to have any connection to a reserve in Canada. ... A child is considered in shared custody if they live with you and another person at least 40% of the time. ... If the child lives with you more than 60% of the time, you are considered to have full custody for the purposes of the CCB. ...

Purposes that advance education will often be considered to deliver a tangible charitable benefit. ... Benefits resulting from advancing the public’s appreciation of the arts will usually be considered intangible. ... If artistic merit cannot be established through Canadian sources, evidence from international equivalents of the sources listed above will be considered. 44. ...

If the claimant has not met the filing requirements, then the expenditures are not considered to be SR&ED expenditures. ... First-class mail or daily service will be considered filed on the date of the postmark. ... Once the SR&ED reporting deadline has passed, no additional project(s) or expenditure(s) will be considered or allowed. ...

If you stayed in Canada for 183 days or more in 2016, 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. ... If you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

If you stayed in Canada for 183 days or more in 2016, 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. ... If you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

If you stayed in Canada for 183 days or more in 2016, 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. ... If you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

If the claimant has not met the filing requirements, then the expenditures are not considered to be SR&ED expenditures. ... First-class mail or daily service will be considered filed on the date of the postmark. ... Once the SR&ED reporting deadline has passed, no additional project(s) or expenditure(s) will be considered or allowed. ...

Footnote 1 The CRA has traditionally considered the eligibility of arts organizations for registration under the second category. 8. ... Purposes that advance education will often be considered to deliver a tangible charitable benefit. ... Benefits resulting from advancing the public’s appreciation of the arts will usually be considered intangible. ...

The purchase of these units in a mutual fund is not considered to result in a contractual obligation to pay set sums of money. ... Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ... As such, neither would be considered an Indian for purposes of the exemption. ...