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Where a contribution of capital by a taxpayer increases the fair market value of another person's share, that increase will be considered a benefit conferred on (or, where applicable, a gift made to or for the benefit of) another person. 4. ... The difference between the price paid for the shares and their fair market value is considered to be a contribution of capital for the purpose of paragraph 53(1)(c) provided the contribution results in some increase in the value of all the shares of the corporation owned by the shareholder. 7. ... For example, if a taxpayer having initially 50 identical properties on hand sells 20 items at a loss and reacquires 15 in the relevant period, thus reducing the properties on hand to 45, the superficial loss will be limited to the 15 properties considered to be reacquired. ...

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. ...

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. ...

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? ...

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. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on December 1, 2012. ... The transitional tax adjustment would be considered collected by the builder and would not be payable by the purchaser. ... PST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on November 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... PST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on June 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... The tables do not address purchases of new housing made by persons who are not individuals, the Ontario RST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

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. ...

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. ...