Search - considered

If a person has two or more trailer parks that are located right beside each other, the sites in all of the trailer parks are considered in applying the conditions above, and where the conditions are met, the trailer parks are considered to be one residential trailer park. ... This means that Carol has to account for the GST she is considered to have collected at that time. ... Helen is considered to have made a taxable self-supply of the entire complex (land and building) when she first occupies a unit. ...

In this case, the gross RCA contribution would be considered as $10,000, which may be in excess of the RCA's terms and provisions. ... The amount the employer remits is deductible by the employer when calculating business income and is considered a payment on account of refundable tax. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

If it is paid or considered to have been paid to a qualified beneficiary, 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. ...

In this case, the gross RCA contribution would be considered as $10,000, which may be in excess of the RCA's terms and provisions. ... The amount the employer remits is deductible by the employer when calculating business income and is considered a payment on account of refundable tax. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

If it is paid or considered to have been paid to a qualified beneficiary, 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. ...

In this case, the gross RCA contribution would be considered as $10,000, which may be in excess of the RCA's terms and provisions. ... The amount the employer remits is deductible by the employer when calculating business income and is considered a payment on account of refundable tax. ... The foreign plan is considered to be an RCA and any contributions made to it (and the investment income derived from these contributions) are subject to the refundable RCA tax. ...

In this case, the gross RCA contribution would be considered as $10,000, which may be in excess of the RCA's terms and provisions. ... The amount the employer remits is deductible by the employer when calculating business income and is considered a payment on account of refundable tax. ... The foreign plan is considered to be an RCA and any contributions made to it (and the investment income derived from these contributions) are subject to the refundable RCA tax. ...

The supply of the part in one province is considered to be a separate supply than the part in the other province (or outside Canada). The amount of consideration paid for each part is considered to be the amount that is reasonably attributable to each part. ... The part of the real property in Ontario and the part in Quebec are each considered to be a separate sale of real property. ...

For the purposes of determining a business investment loss, a corporation that was a small business corporation at any time in the 12 months before the disposition of the share or debt, as the case may be, will be considered to be a small business corporation. ... If the debt is owed (except as discussed in ¶ 5 above) by a Canadian-controlled private corporation (see ¶ 4 above) or the share is a share of a small business corporation, the loss will be considered a business investment loss. ... In such a case, if paragraph 50(1)(a) applies to the debt or the loan, and the other requirements outlined in ¶ 3 above are met, the capital loss will be considered a business investment loss. ¶  15. ...

Books and records kept outside Canada and accessed electronically from Canada are not considered to be books and records maintained in Canada. ... Records are considered to be kept in an electronic format when information is entered directly into any device for electronic processing, manipulation, and/or storage on electronic or optical media. ss 206(5) 24. ... To obtain such a permission, a person or their authorized representative must make a written request to the Manager of their designated Regional Excise Duty Office, providing the following information: a clear identification of the books, records, or other documents to be destroyed; the format of the records to be destroyed; the years to which the records relate; details of any special circumstances which would justify destroying the records earlier than the normal retention period; and any other information considered pertinent to the request. ...