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These PRIs are considered to generate gifts to the recipient qualified donees to the extent of the investment income foregone by the investor charity. 47. ... If the borrower defaults on the loan, and the charity has to honour the guarantee, the charity will be considered to have incurred a debt. ... This is because what is considered to be an acceptable incidental private benefit can vary depending on the context it occurs in. ...

These payments are not considered to be contributions to an RESP. Quebec education savings incentive 31. ... To be considered a qualifying educational program, the program must also be at a post-secondary school level. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. ...

This doctor's home office is not considered to be used on a regular and continuous basis for meeting patients. ... The value of this type of gift or award is considered a taxable employment benefit. 16. ... No amount paid or payable for travel on an airplane, train or bus is considered to be for food, beverages or entertainment. ...

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. ...

That information is considered confidential between the health provider and the CRA. ... Quality assurance procedures could also include second-opinion screening for cases considered particularly difficult to evaluate. ... Other disability-related expenses are considered indirect and are more difficult to quantify. ...

The tax considered to have been collected and paid would be equal to the tax on the fair market value of the equipment at the time it is appropriated as capital property. ... Property and services acquired for consumption or use in making those taxable supplies are considered to have been acquired for the purpose of making taxable supplies for consideration. ... Of the contractor's services, 60% are considered to be improvements to capital property and are included in determining the adjusted cost base of the property under the ITA. ...

If you were considered a resident of Quebec on December 31, 2010, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $747.36 or less (if you were not considered a resident of Quebec on December 31, 2010) or $587.52 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2010 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...

Each member of a partnership is considered responsible for the Regulation 105 withholding. ¶ 6. ... An individual engaged in a personal services business will normally be considered an employee of the corporation. ... However, where the waiver applicant meets the conditions of test A, the following exceptions will not be considered. ...

As a result, property that was considered taxable Canadian property when you became a non-resident may no longer be considered taxable Canadian property when you return to Canada. ... Your payment is considered on time if it is received on the first business day after the due date. ... Income Part of the year that you were a resident of Canada You have to report your world income (in Canadian dollars) for the part of the year that you were considered a resident of Canada. ...

As noted in Chapter 5.6.6 the RTA may certify copies received from the claimant and these are considered the same as true copies of the original. ... However, all documentation provided by the claimant must be either returned or retained on file, even if considered irrelevant. ... When there is a change in eligibility of on-going work (for example, if a project considered to be SR&ED in a previous tax year is no longer considered to meet the definition of SR&ED), the RTA should present a rationale that distinguishes the current work from the work of previous years. ...