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Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2015 must relate to the 2005 or a later tax year to be considered. ...

For example, someone who arrived in Canada in 2021 is considered a newcomer for the 2021 taxation year only. ... An individual is considered a resident of Canada when they have at least one significant tie and several secondary ties in Canada. Most newcomers who move to Canada with the intentions of staying here are considered residents from the time they enter Canada. ...

There are few cases in which the Canadian courts have considered the issue of charitable registration in connection with multiculturalism or multicultural endeavours. ... " Footnote 16 Unacceptable providing any assistance that is not considered a necessity, or providing access to amenities beyond those which most people take for granted, would not be considered the relief of poverty providing services to beneficiaries who are not experiencing poverty Advancement of education 32. ... A religious body is considered charitable when its activities serve religious purposes for the public good. ...

These particular trips are not considered to be of a personal nature. ... The benefit determined under paragraph 6(1)(k) is considered to include the GST component of that benefit. ... The operating cost benefit under paragraph 6(1)(k) is considered to include the GST component of that benefit. ...

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 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. ...

Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ... For example, a bush area surrounded by land used in a farming business is considered to be a part of the entire parcel of farmland. ... If the supplier and the recipient make this joint election, the recipient is considered to have acquired the farmland for use exclusively (90% or more) in commercial activities. ...

If you were considered a resident of Quebec on December 31, 2022, and you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return. ... Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met. ... Note This credit is considered assistance and must be included in farming income. ...

For example, a request made in 2011 must relate to the 2001 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 2010, 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. ...