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Based on this, we can conclude that under scenario one, the individual could still be considered to be a member as there remains an entitlement to a benefit from the plan after the original transfer is made. ... When doing this calculation, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit or an amount paid from the other provision. ... This change will state that an amount paid outside of the plan will not be considered to violate the condition if the payment is done in accordance with an agreement that obligates the employer to compensate a member when their OACs exceed their OABs. ...

In order for the terms of a pension plan to be considered an MP provision, the provision must provide for a separate account to be maintained in respect of each plan member, and the benefits in respect of a member must be benefits that can be provided by the amount in the member’s account. Where the terms do not satisfy these conditions, they will be considered to be a DB provision and are therefore subject to all the conditions in sections 8503 and 8504 of the Regulations. 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits The LRBs have to be paid in equal periodic amounts. ... A plan that has members accruing benefits under a DB provision, but also allows DB members to make AVCs (considered to be an MP provision) is also a combination plan. ...

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. ...

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. ...

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. ...

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. ...

Return to footnote2 referrer Footnote 3 To be considered charitable, a stated purpose must meet certain requirements laid out by the courts. ... One of these requirements is that the stated purpose cannot be what the courts have considered to be a political purpose. ... Return to footnote4 referrer Footnote 5 Generally, PPDDAs include, but are not limited to, the types of activities the Canadian courts have considered to be political activities. ...

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? ...

. ¶1.10 to 1.12 have been added to provide information on the factors to be considered when deciding if a worker is an employee or self-employed individual when the contract is formed either in a province or territory outside of Quebec, or formed in the province of Quebec. ... The discussion also describes how a particular operation must be carried out in a sufficiently commercial or business-like manner to be considered a business. ... Readers are referred to a webpage that provides a listing of the organizations that are currently considered qualified donees. ...

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. ...