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In cases where an application is accepted for some, but not all of the restrictions indicated on an individual’s T2201, that individual is considered accepted for the purposes of this publication. ... If the result is greater than or equal to 0, then the amount of utilization is the DTC NRTC amount as calculated in step two and the individual is considered to have fully utilized the credit. ... If the difference is less than 0, then the utilization amount is 0 and the claimant is considered to have not utilized the credit. ...

If none of the amounts paid out of the RRSP are made to a qualifying survivor or designated as a refund of premiums, the amount that the annuitant is considered to have received at the time of death cannot be reduced. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Some applications are considered complex and will take longer to process. ... Some enquiries are considered complex and will take longer to process. ... If any of these documents are missing, the claim will be considered incomplete. ...

Under the new policy, the POE for a full-time remote worker is determined by the location of the establishment of the employer to which they can reasonably be considered to be attached. Indicators have been developed to assist employers in the determination of whether a worker is considered attached to an establishment. ... Virtual social events can be provided by an employer for its employees and not be considered to be a taxable benefit as long as the cost per employee is $50 or less when only hospitality is provided, or $100 or less where both hospitality and entertainment are provided. ...

Having obtained such a right, the employee will be considered to receive income from employment only when one of the events described in paragraphs 7(1)(a), (b), (c), (d), or (e) occurs. ... The value of the shares is considered to be the fair market value of identical shares at the time of acquisition that have no trading restriction less an appropriate discount in respect of the restriction. 10. ... Pursuant to the definitions of "employee" and "office" in subsection 248(1), corporate directors are considered to be employees. ...

The investment plan would apply to the Minister by filing Form RC4612, Application to Not Be Considered a Selected Listed Financial Institution. ... A corporation may also be considered a loan corporation if it is treated as such under other federal statutes. In addition, a corporation whose principal business is the lending of money or the making of loans is considered a loan corporation. ...

Assuming that the severed land was supplied by way of lease immediately prior to the sale, the land would generally be considered to be capital property, the rental of which would constitute a business for GST/HST purposes. ... The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest but only to the extent such consideration is not paid for the actual use of the underlying property. 67. ... Such consideration would generally be considered payable for the supply of the property by way of lease, licence or similar arrangement. 68. ...

With respect to awards given to employees in recognition of certain achievements, the fair market value of the award is generally considered to be a taxable employment benefit. ... Question 5 Would gift certificates be considered non-cash gifts and awards for purposes of this new position? ... Accordingly, gift certificates, gold nuggets, or any other item that can easily be converted to cash would not fall within the new position, and the value of such awards and gifts will be considered a taxable employment benefit. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...