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An RDSP is no longer considered registered when it does not meet: the conditions of registration under subsection 146.4(4) of the ITA; the requirements under the CDSA; or the terms of the plan. ... The issuer will also transfer all information pertaining to the RDSP that is considered necessary for the new plan to comply with both the ITA and the CDSA. p. ... The non-taxable part of this additional payment will be considered zero. ...

When the Transaction Value Method is not appropriate, a series of other methods must be considered in a specific order. ... In addition, the use of hindsight is not considered an appropriate way of determining a transfer price. ... It is likely that differences will exist with the cost pool considered operating expenses for income tax and the cost pool considered general expenses for customs. ...

An RDSP is no longer considered registered when it does not meet: the conditions of registration under subsection 146.4(4) of the ITA; the requirements under the CDSA; or the terms of the plan. ... The issuer will also transfer all information pertaining to the RDSP that is considered necessary for the new plan to comply with both the ITA and the CDSA. p. ... The non-taxable part of this additional payment will be considered zero. ...

Section 116 applies when the vendor is a non‑resident or considered to be a non‑resident under the Act (e.g., subsection 250(5) Deemed non‑resident). ... The CRA will review each case on an individual basis whenever a purchaser assessment is being considered. ... The disposition of mineral rights in Canada is considered to be a disposition of a Canadian resource property, and as such, is subject to the requirements of subsection 116(5.2). ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

An RDSP is no longer considered registered when it does not meet: the conditions of registration under subsection 146.4(4) of the ITA; the requirements under the CDSA; or the terms of the plan. ... The issuer will also transfer all information pertaining to the RDSP that is considered necessary for the new plan to comply with both the ITA and the CDSA. p. ... The non-taxable part of this additional payment will be considered zero. ...