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In this case, the agreement for the supply of the goods does not have to be entered into before the goods are imported in order to be considered a specified supply. ... Although section 178.8 of the Act only becomes effective October 3, 2003, it is important to note that the person who is considered to be the constructive importer under these new rules will generally be a person who would have been considered the de facto importer prior to that date. ... The non-resident lessor is considered to have made a separate supply of the property for each period to which a lease payment is attributable Footnote 61. ...

When the returns have omissions of different types of income, an omission will be considered to have occurred in each year in which income was not reported. ... In all instances where books and records are considered inadequate, an informal request or a requirement letter to keep adequate records should be sent to the taxpayer. ... In no case is a penalty to be applied without the taxpayer first being advised in writing that a penalty is being considered. ...

Your payment is considered on time if it is received on the first business day after the due date. ... The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ... Related persons are not considered to deal with each other at arm’s length. ...

You are considered a deemed resident (that is, you don’t have to pay provincial or territorial tax). ... A determination of residence status can only be made after all the factors have been considered. ... Return to footnote12 referrer Footnote 13 Provinces and territories are determined by the first letter in the postal code, and the 2nd digit if a “0” is considered a rural address and any other character is considered urban. ...

Courses taken for purposes of educational upgrading to allow entry into a university or college program would not normally qualify for the education tax credit because these courses are not considered to be at a post-secondary school level. ...

You have to deduct CPP contributions from an employee's pensionable earnings if that employee: is in pensionable employment during the year; and is not considered to be disabled under the CPP or the Quebec Pension Plan (QPP); and is 18 to 70 years old even if the employee is receiving a CPP or QPP retirement pension. ...

As the additional benefits are determined in the same way for each employee in the given age/service profile, the benefits are considered to be non-discriminatory. ...

Any employer PRPP contributions, combined with a member's contributions to their PRPP, RRSP, SPP, and spouse or common-law partner's RRSP and SPP, that are above the RRSP deduction limit may be considered excess contributions. ...

Her September withdrawal of $1,500 would be considered a qualifying portion of the withdrawal in computing her highest excess amount for the following month, October. ...

This is because this amount is not pro-rated in the year an individual becomes a non-resident, and he was considered a Canadian resident for part of 2016. ...