Search - considered

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

However, some difficulty could arise when trying to determine when a tax credit or a deduction from tax is considered “received”. ... Before March 2000, this type of advantage was not considered as government assistance. ... These criteria should be considered in assessing the nature of the payment. ...

MNR, 66 DTC 5092, (1966) CTC 69, it was established that where a person controls one corporation, that person is considered to control any corporation that is controlled by the first corporation (indirect control). ... However, a change in executor, administrator or trustee together with a substantial change in the ownership of the beneficial interest in the estate will be considered an acquisition of control of the corporation. ... Also, since Corporation A has retained control of Corporation C (although indirect), there is not considered to be an acquisition of control. ...

Whether a person will be considered an agent of another person is a question of fact. ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ... Paragraphs 8 to 12 of this memorandum outline what is considered an advisory, consulting or professional service. ...

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. ...

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. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

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). ...

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. ...

If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2015, you did not establish significant residential ties with Canada, and under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...