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Those transactions would not be considered a direct transfer. In that case, the amount that you withdraw from your FHSA or RRSP will be a taxable withdrawal, which you must report as income when you file your income tax and benefit return for the year of the withdrawal. ... The $5,000 that is considered as a new contribution to Carla’s FHSA can also be used as an FHSA deduction on her 2024 income tax and benefit return. ... If you withdraw the property from your FHSA yourself and contribute the same property to another FHSA of yours, this transaction would not be considered a direct transfer. ...

Table 1: Determining pre-approval requirements Type of expenditure Pre-approval through the Events, Conferences and Hospitality Plan Section reference Events Not deemed as an operational activity or training (considered an event) Yes 5.2.3 Events, Conferences and Hospitality Plan Deemed as an operational activity or training No 5.5 Events Conferences Not deemed as an operational activity or training (considered an event) Yes 5.2.3 Events, Conferences and Hospitality Plan Deemed as an operational activity or training No 5.4 Conferences Hospitality Associated with an event or a conference not deemed as an operational activity or training Yes (must be included in total conference or event cost) 5.2.3 Events, Conferences and Hospitality Plan Not associated with a conference or an event and requires Minister, Commissioner or senior Agency manager approval Yes 5.2.3 Events, Conferences and Hospitality Plan Not associated with a conference or an event that requires delegated manager approval No 5.3 Hospitality Travel Travel associated with a conference or an event Yes (must be included in total conference or event cost) 5.2.3 Events, Conferences and Hospitality Plan and Procedures on Trave l, section 5.2: Pre-approval process Travel not associated with a conference or an event No Procedures on Trave l, section 5.2: Pre-approval process 5.2.2 Conference and event requests for the Ombudsperson and their staff are pre-approved in accordance with the expenditure initiation limits specified in the DSFA Matrix and Notes, outside of the Events, Conferences and Hospitality Plan; however, the Office of the Taxpayers’ Ombudsperson is required to submit these pre-approved requests to the FRAD for information purposes. 5.2.3 Events, Conferences and Hospitality Plan 5.2.3.1 The FRAD initiates and coordinates the Events, Conferences and Hospitality Plan with the Financial Management Advisory Services Directorate (FMASD) and regional finance offices. 5.2.3.2 The FMASD and regional finance offices distribute the Events, Conferences and Hospitality Plan, including the templates, to the branches and regions for completion. 5.2.3.2.1 To obtain the most recent version of the Events, Conferences and Hospitality Plan templates, contact the FMASD or regional finance office. ... (Yes/No) Gain information on a product or service Conference Yes Increase awareness of specific issues or to receive updates on a discipline unrelated to daily tasks Conference Yes Promote a CRA service or program Operational No Engage with stakeholders and partners regarding a CRA program or service Operational No Support CRA recruitment efforts Operational No Support learning and professional development (deemed to be training – section 5.4.4) Training No Support learning and professional development (deemed to be a conference – section 5.4.4) Conference Yes 5.4.2 Conferences that have been deemed to be an operational activity or training are not considered events and require pre-approval in accordance with expenditure initiation authority limits for goods and services specified in the DSFA Matrix and Notes. 5.4.3 When the distinction between conference, operational activities, and training is unclear, delegated managers must contact the designated advisor, as per section 7. ... The senior Agency manger must brief the Commissioner prior to the information being submitted to the FRAD by the FMASD or regional finance office. 5.5 Events 5.5.1 Table 4 illustrates how the purpose of an activity determines if it is considered an operational activity or an event and whether event pre-approval is required through the Events, Conferences and Hospitality Plan as outlined in section 5.2.3. ...

Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ...

Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ...

Ensure that the 21-year deemed disposition rule is considered. 8. Additional steps as required. ... Determine whether the estate was distributed immediately after death, then only T1s are considered. 4. ... Make sure that the 21-year deemed disposition rule is considered. 5. Additional steps as required. ...

Ensure that the 21-year deemed disposition rule is considered. 8. Additional steps as required. ... Determine whether the estate was distributed immediately after death, then only T1s are considered. 4. ... Make sure that the 21-year deemed disposition rule is considered. 5. Additional steps as required. ...

Typically, this will mean that factors such as the effectiveness of a particular sports activity in achieving a charitable purpose, accessibility to the public, and participation levels will be considered. ... Sports activities are considered ancillary and incidental when only a very small portion of the organization's total resources (personnel, funds, and property) are devoted to the sport activities in question. 4. ... Organizations that address the needs of Aboriginal peoples by teaching, organizing, and/or playing traditional sports (for example, Northern Games) as a means of preserving their cultural traditions could be considered to have an acceptable restriction. ...

A trust will not be considered an alter ego trust if it so elects in its return for its first tax year. ... The fund's property and income are considered to be the property and income of the trust, with the life insurer as the trustee. ... The trust will not be considered a master trust and must file yearly returns from then on. ...

Condition 6 Two corporations that are not associated with each other will be considered associated under subsection 256(2) if they are associated with the same corporation (the third corporation). ... Two corporations (Corps A and B) that are not associated with each other will be considered associated under subsection 256(2) if they are associated with the same corporation (the third corporation). ... When a corporation makes this election, its business limit for the small business deduction is considered to be zero. ...

The courts have identified four heads (or categories) of charity: the relief of poverty the advancement of education the advancement of religion other purposes beneficial to the community that are considered charitable at law The fourth head of charity is a general category comprised of purposes that have been recognized as charitable by the courts that do not fall under the first three heads. ... A charity that relieves suffering may seek to minimize any pain, injury, or distress felt by animals as a result of harm caused by others that is legally considered to be necessary or justifiable. ... As long as the charity does not pay more than fair market value for the services provided, any benefit to the private business would be considered incidental. ...