Search - considered

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. ...

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. ...

However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...

However, an amendment to the legislation is being considered to disallow prescribing compensation for these individuals. ... Subsection 251(1) states when persons are considered not to deal with each other at arm's length. Persons who are related to each other by blood, marriage, or adoption are considered not to deal with each other at arm's length. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...