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Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1999. ...

Although subsection 18(9), applicable to outlays made or incurred after December 11, 1979, would require that such pre-payments will not give rise to a deduction in computing income prior to the year in respect of which the expense can reasonably be considered to relate, the amounts involved would normally not be material, in which case they may be deducted in the year they are paid. ...

If the property disposed of is a child care space, the amount to be recaptured will be the amount that can reasonably be considered to have been included in the original ITC. ... Reference Section 130 Line 628 – Additional deduction – credit unions Although a credit union is not generally considered a private corporation, it is eligible for the small business deduction. ... Any goods and services tax/harmonized sales tax (GST/HST) input tax credit or rebate received for property acquired is considered government assistance. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... As a consequence of (h) a corporation can be considered to be controlled at the same time by several persons or groups of persons. ... If the total consideration paid is not equal to the fair market value of the shares disposed of, paragraphs 69(1)(a) and (b) must be considered. ...

In such circumstances, the person acting on behalf of the purchaser is considered an agent of the purchaser. ... The noted supplies are considered to be acquired by Consulting Co. for Consulting Co.’s own behalf. ... As a result, the permit is considered to be acquired by Moving on its own behalf, and not as an agent of Pat Dawson. ...

In resolving this question the use of the property as a whole must be considered. ¶ 22. ... Some of the criteria which should be considered in making this determination are set out in the current version of IT-322, Farm Losses. ... A lessor of farm property is not considered to be using the property in the business of farming. ...

" Substantially all " has been considered by the CRA to generally mean 90% or more. ... Policy Commentary CPC-010, Name on Official Donation Receipt, explains the circumstances when someone may be considered the donor. ... However, they must be considered when calculating the average value of property for a charity’s 3.5% disbursement quota requirement. ...

The builder is considered to have paid and collected the GST/HST on the self-supply. ... If the self-supply occurs before July 2016, the builder is considered to have paid and collected the HST at 13% on the self-supply. ... You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ...

The builder is considered to have paid and collected the GST/HST on the self-supply. ... If the self-supply occurs before July 2016, the builder is considered to have paid and collected the HST at 13% on the self-supply. ... You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ...

An amount considered material for one claimant may not be considered material for another. ... Remember that the 5 questions are inter-related and need to be considered as a whole. ... However, if the information is not obtained, and the claim is considered unsubstantiated, a review plan would not be required. ...