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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. ...

Provided one of the uses is considered to be agricultural use, the supply of the pesticide will be zero-rated. ... The long distance roaming call is considered to be made in Canada because the call is received in Canada and the billing location is in Canada. ... The long distance roaming call is considered to be made in New Brunswick because the call is received in New Brunswick and the billing location is in New Brunswick. ...

A payment associated with any SR&ED work contracted but not performed is considered a prepaid expense. ... As a result, the contract amount of $125,000 allocated to the SR&ED work would be considered to be an allowable SR&ED expenditure and 80% of the expenditure is allowable as a qualified SR&ED expenditure to A Co. ... Also, the amount received or receivable is not considered to be a contract payment and it will not reduce the NAL’s performer’s qualified expenditure for ITC purposes. ...

In an employer-employee relationship, the payer is considered an employer and the worker is an employee. ... If the worker is a self-employed individual and in a business relationship, he or she is considered to have a business. ... This factor has to be considered from the worker's perspective, not the payer's. ...

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 changes extended the definition to common-law couples and ensured that only a natural or an adopted child is considered for the purpose of that definition. ... New ¶ 20 has been added to the bulletin to clarify when an election is considered valid by the Department where there is more than one trustee entitled to make the election. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...