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The Registered Plans Directorate will reject submissions with file format errors, and all of the listings within those submissions will be considered not filed. ...

The Registered Plans Directorate will reject submissions with file format errors, and all of the listings within those submissions will be considered not filed. ...

As the employer files the T4 with the Canada Revenue Agency and provides a copy to the employee, the requirements of the election will be considered to have been met. ... In addition, for employee stock option benefits arising on the acquisition of shares after 2010, the budget proposes that the fact that the benefit arose from these acquisitions not be considered a basis on which the Minister of National Revenue may reduce withholding requirements. 7. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ...

How should an organization's purposes be stated in its governing document to be considered charitable? ... A properly completed application, which is considered a simple application, can usually be reviewed within two months. ...

Most after-sale upgrades and modifications are considered after‑sales improvements and could be subject to the luxury tax. ... Repair services Cleaning services Maintenance services Replacement parts for damaged, defective or non-functioning parts Child car seats, tether anchors, and other goods and services relating to child safety seating systems or child safety restraint systems for vehicles Trailers and campers for vehicles Wheelchair lifts, transfer seats, wheelchair securement systems, and other goods and services that specifically equip or adapt vehicles for their use by or in transporting individuals using a wheelchair Hand controls, steering aids, extension controls, and other goods and services that equip or adapt vehicles with auxiliary driving controls to facilitate their operation by individuals with a disability Not considered after-sales improvements The following are not considered after-sales improvements as they do not meet the definition of “improvements”. ...

If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...

If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...

A consultant providing advice to taxpayers with regard to the SR&ED Program or preparing SR&ED claims would normally be considered to be in a conflict of interest situation. ...

A consultant providing advice to taxpayers with regard to the SR&ED Program or preparing SR&ED claims would normally be considered to be in a conflict of interest situation. ...

Original signed by Bob Hamilton, Commissioner of Revenue Date December 12, 2018 Schedule Income Tax Application Rules Section 23(5)- Paragraph (b) of the definition of “1971 receivables” May apportion between partners Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Team Leader, Audit Paragraph 26(18)(c) May extend the 36 month period to transfer farmland owned on December 31, 1971, to a child at death to a longer period that is considered to be reasonable in the circumstances Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Team Leader, Audit Footnotes Footnote 1 S.C. 1999, c. 17 Return to footnote1 referrer Footnote 2 S.C. 2005, c. 38, s. 35 Return to footnote2 referrer Footnote 3 R.S.C. 1985, c. 2 (5th Supp.) ...