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Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...

Flipped property rules If you have owned a housing unit (including a rental property) located in Canada or held a right to acquire a housing unit (such as the rights acquired in assignment sales) located in Canada for less than 365 consecutive days before its disposition, the property is generally considered to be a flipped property, unless it was already considered to be part of your inventory. ... If the disposition is considered: a capital gain, fill out Schedule 3 business income, fill out Form T2125, Statement of Business or Professional Activities For more information, see Capital gains. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ...

Questions and Answers- 2008 Specialty Products Practitioners' Forum Answers provided by the Registered Plans Directorate Q.1 What is considered acceptable proof for purposes of making an educational assistance payment (EAP)? ... However, since they are technically considered to be trust income, these amounts may be reduced pursuant to tax conventions between Canada and other countries. ...

Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. Payments you send by mail are considered paid on the day of the postmark. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... These improvements are more permanent and have long term benefits that are considered non allowable under the program. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ...

"Related persons" are not considered to deal with each other at arm's length. ... Only debts that are certain of being uncollectible are to be considered bad debts. ... The difference between what you paid and what the seller paid is considered to be deducted as CCA. ...

For ITC purposes, 100% of the expenditure is considered not to have been incurred in 2013. ... The cost of a piece of equipment that is used regularly for demonstration purposes is considered to be a prescribed expenditure. ... In certain cases, a refurbished property can also be considered not to have been used property. ...

For ITC purposes, 100% of the expenditure is considered not to have been incurred in 2013. ... The cost of a piece of equipment that is used regularly for demonstration purposes is considered to be a prescribed expenditure. ... In certain cases, a refurbished property can also be considered not to have been used property. ...

Discussion and Interpretation Definitions For the purposes of this bulletin: All or substantially all – when the level of 90% of whatever is being measured is reached, the “all or substantially all” requirement is considered to have been met. ... However, for the purposes of determining a reasonable standby charge under subsection 6(2), the cost to the corporation of the vehicle is considered to be an amount equal to its fair market value immediately before the transfer. ... The amount by which the cost of the tools has been reduced under subsection 8(7) is considered to have been previously claimed by the corporation as capital cost allowance. ...

Our case file review found that new information was provided and considered in 50% of the decisions made by the Tax Court. ... Many also stated that the Tax Appeals Program should be more engaged in discussions surrounding CRA compliance strategies being considered. ...