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These representations are always: connected to our charity’s charitable purposes (connected means related to and supporting a charitable purpose, and a reasonable way to achieve that purpose) subordinate to our charity’s charitable purposes (subordinate means subservient to a charity's charitable purpose, or a minor focus of the charity) well-reasoned (well-reasoned means based on factual information that is methodically, objectively, fully, and fairly analyzed, and that presents and addresses serious arguments and relevant facts to the contrary) free of information that our charity knows, or ought to know, is false, inaccurate, or misleading non-partisan (non-partisan means never directly or indirectly supports or opposes a political party or candidate for public office) If all of the above statements are true, our charity’s representations to elected representatives or public officials are considered to be charitable. If any of the above statements are not true, our charity’s representations are not considered to be charitable. ...

Programs to address issues beyond the direct effects of a disaster or crisis are considered general development assistance, not relief activities in response to a disaster or urgent humanitarian aid. ... Each applicant will be considered individually based on the facts presented at the time the application is made. ...

At this time, we are not aware of any amendments to the prescribed compensation rules being considered. ... Based on our reading of the ESA, if an employer does contribute to an RPP during such a period, that period will qualify as a period of temporary layoff and not be considered a termination. ...

It must also specify that these payments are only considered RDSP contributions for the purposes of paragraphs 146.4(4)(f) to (h) and (n) of the Act. ... For the purpose of this bulletin and for the administration of the new qualifying family member legislation, only a legal parent who meets the conditions under the section entitled qualifying person is to be considered a qualifying family member. ...

Where these phrases are used in the Act, a determination is made based on the degree of activity and each situation must be considered in the light of its own particular facts. 4. In determining whether a particular transaction is an adventure or concern in the nature of trade the Courts have emphasized that all the circumstances of the transaction must be considered and that no single criterion can be formulated. ...

A notation of information from a status card or TCRD taken by a vendor over the telephone or the Internet is not considered sufficient evidence to support relief of the GST/HST. ... The retention of a copy of the status card together with the credit card documentation maintained by the vendor would be considered satisfactory documentary evidence. ...

Income tax A non-resident director is not considered to be employed in Canada if he or she does not attend any meeting or does any other functions in Canada. ... Director's fees paid to a corporation or partnership Where an individual is acting on behalf of or representing a corporation as a director and the fees relating to these services are paid directly, or are turned over by the individual to the corporation, those fees are considered to be income of the corporation and not of the individual. ...

The term factual resident means that although you are not in Canada, you are still considered a resident of Canada for income tax purposes. If you are a factual resident and a resident of another country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada for income tax purposes. ...

If I am considered an Indian under the Indian Act, can I contribute to a PRPP based on my tax-exempt income? ...

If I have an employee who is considered an Indian (as defined by the Indian Act), can he or she (or I as his or her employer) contribute to a PRPP based on his or her tax-exempt income? ...