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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. ...

A contract of insurance is considered to be entered into or renewed on the effective date of the contract. ... If the premium is payable on a date other than the effective date, the contract is considered to be entered into or renewed on the date the premium is due for purposes of filing a return under Part I of the Act. ... The date of the teller's stamp will be considered as the date received. ...

Purposes that are unlawful are considered impossible (for example, if they require discrimination). ... See Registered Charities Newsletter No.18 for information on factors considered in determining fair market value. ... If there is an advantage, should the rules of split-receipting apply so that only part of the donation may be considered a gift? ...

Subsection 247(4) of the Income Tax Act deems a taxpayer not to have made reasonable efforts to determine and use arm's length transfer prices or allocations unless the taxpayer has prepared or obtained records or documents which provide a description that is complete and accurate in all material respects of: the property or services to which the transaction relates; the terms and conditions of the transaction and their relationship, if any, to the terms and conditions of each other transaction entered into between the participants in the transaction; the identity of the participants in the transaction and their relationship to each other at the time the transaction was entered into; the functions performed, the property used or contributed, and the risks assumed for the transaction by the participants in the transaction; the data and methods considered and the analysis performed to determine the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, for the transaction; and the assumptions, strategies, and policies, if any, that influenced the determination of the transfer prices or the allocations of profits or losses or contribution to costs, as the case may be, for the transaction. 4. ... Documentation provided to the CRA under different circumstances or obligations (such as documentation provided with an application for an APA or information provided in a return) is not considered documentation previously provided to the CRA for the purposes of the current request for contemporaneous documentation. ... If these conditions are met and the documentation does exist, the documentation will then be considered to have been provided within three months after the request for contemporaneous documentation was served. 26. ...

The latter are generally considered "employee benefit plans" as discussed in the current version of IT-502, Employee Benefit Plans and Employee Trusts. 8. ... If an employer pays the administration fees to the trustee relating to an EPSP, they will be considered to be contributions to an EPSP, which are required to be allocated to the members of the plan. ... Accordingly, the employer payments would not be considered contributions to an EPSP. ...

Such capital gains and capital losses were not considered in computing the income of the beneficiaries of the plan when allocated. Nor are they considered in computing the income of the beneficiaries when received by them. ... Part XIII tax does not apply to such allocations, including the deemed receipt of dividends discussed in ¶ 7 because such deemed receipts are not considered to be a payment or crediting of dividends for the purposes of Part XIII. ...

These payments keep their identity as salary and are always considered to be taxable, insurable, and pensionable. ... The top-up portion will always be considered as salary and will require deductions at source. ... However, if a claim is considered frivolous, our administrative position may not apply. ...

The changes extended the definition to common-law couples and ensured that only a natural or an adopted child is considered for the purpose of that definition. ... New ¶ 20 has been added to the bulletin to clarify when an election is considered valid by the Department where there is more than one trustee entitled to make the election. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Directors are responsible for reviewing the status of individuals when adverse information that may be considered relevant to future reliability arises. ... Directors are responsible for reviewing the status of individuals when adverse information that may be considered relevant to their reliability arises. ... However, there were no documented instances where the continued validity of the individual’s security status was considered in cases where discipline other than termination was rendered. ...

Advances against wages are not eligible for the rebate as these are considered wages and not allowances. ... Under US labour laws, the actress is considered an employee. 4. Under union contract guidelines, AdCo must pay its employees a per diem of $50 per day. ... AdCo agreed to pay the meal charges, but advised "C" that the amount will be considered an advance against his wages, and reduced his paycheque accordingly. 11. ...