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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. ... “and sometimes” was added to indicate that education, law, philosophy, religion, and history are not always considered social sciences. ...

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, 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 2017, 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. ... For example, a request made in 2018 must relate to 2008 or a later tax year to be considered. ...

The grant or transfer of the legal ownership of an equitable interest in real property may be considered a sale of real property. ... Certain services are considered to be zero-rated exports when provided to non-residents. ... In such cases, the request or application for payment by the contractor will not be considered to be an invoice. ...

We confirm that it remains the CRA’s view that the transactions described in the question would be considered an advantage. ... In this respect, a debenture issued prior to January 1, 2010, but modified on or after that date will be considered issued on or after January 1, 2010. ... Under the cash method, income is considered to be earned when cash has been received, and expenses are considered to be incurred when they have been paid. ...

We confirm that it remains the CRA’s view that the transactions described in the question would be considered an advantage. ... In this respect, a debenture issued prior to January 1, 2010, but modified on or after that date will be considered issued on or after January 1, 2010. ... Under the cash method, income is considered to be earned when cash has been received, and expenses are considered to be incurred when they have been paid. ...

The grant or transfer of the legal ownership of an equitable interest in real property may be considered a sale of real property. ... Certain services are considered to be zero-rated exports when provided to non-residents. ... In such cases, the request or application for payment by the contractor will not be considered to be an invoice. ...

If it is paid or considered to have been paid to a qualifying survivor, it will always be a refund of premiums. ... The legal representative will also determine if the amount can be considered a designated benefit. ... It may be considered a RRIF benefit or an after-tax amount if the payout is delayed. ...

The grant or transfer of the legal ownership of an equitable interest in real property may be considered a sale of real property. ... Certain services are considered to be zero-rated exports when provided to non-residents. ... In such cases, the request or application for payment by the contractor will not be considered to be an invoice. ...

We confirm that it remains the CRA’s view that the transactions described in the question would be considered an advantage. ... In this respect, a debenture issued prior to January 1, 2010, but modified on or after that date will be considered issued on or after January 1, 2010. ... Under the cash method, income is considered to be earned when cash has been received, and expenses are considered to be incurred when they have been paid. ...