Search - considered

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. ...

A process including an oversight body is in place to ensure an enterprise view has been considered when acquiring new business intelligence tools. ... A process overseen by a governance committee is in place to ensure a horizontal view has been considered when acquiring new business intelligence tools. ...

Products do not require application of the cannabis excise stamp to be considered packaged. ... Cannabis products are considered packaged when they are placed in the smallest consumer package (including any outer wrapper, package, box or other container) containing all required labels, and that are ready for sale to a consumer. Products do not require application of the cannabis excise stamp to be considered packaged. ...

However, the CRA recommends that institutions that have not received confirmation of eligibility apply by writing to the CRA to confirm that the institution is considered a university outside Canada. ... A student is not considered to be in full-time attendance when he or she carries a minor course load or devotes the greater amount of time to other non-curriculum activities, such as earning income from employment. ... Airline travel three times a semester, for example, is not considered a commute. ...

In addition, objections that are not considered part of the assessment of tax, penalty and interest cannot be accepted. ... If we grant you an extension, your objection is considered to be filed on the day we send you the extension decision notice. ... If your objection is not considered valid, the CRA will send you a letter with an explanation of why your objection cannot be accepted. ...

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 non-resident trust that is considered to be resident under section 94 of the Income Tax Act for purposes of Part I (discretionary trust) is also considered resident for purposes of the foreign affiliate reporting rules. ... Where a group of related reporting entities are electing to file under the group filing option, each reporting entity within the related group is required to determine whether a foreign affiliate meets the criteria to be considered as a "dormant" affiliate for the reporting period based on that reporting entity's total cost amount in that foreign affiliate. ...

To seek such permission, the person or their authorized representative must make a written request to their designated regional excise office and provide the following information: a clear identification of the records to be destroyed the format of the records to be destroyed the reporting periods to which the records relate details of any special circumstances that may justify destroying the records before the end of the normal retention period any other information considered pertinent to the request 19. ... Records are considered to be kept in an electronic format when information is entered directly into any device for electronic processing, manipulation, or storage on electronic or optical media. 26. ... The reproduction itself is also considered to be an electronic image. 29. ...