Search - considered

It is likely that there may be some variation in practices, however, the following is considered representative. ...

It should be noted that only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...

To speed up our review when you ask for a waiver under subsection 8503(5) of the Regulations and member contributions are made towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required; the contributions cannot reasonably be considered to be for the member’s own benefits; the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions; and the main purpose for the arrangement is to make sure that the plan is adequately funded. ...

They are considered pensionable earnings for the purposes of a benefit accrual under an employer-sponsored registered pension plan. ...

In-kind transfers of property from an RRSP to an IPP are not considered swap or RRSP strip transactions. ...

. ¶2.19 has been added to comment that an ex-gratia or voluntary payment made in respect of a loss of employment will be considered a retiring allowance. ¶2.23 has been added to comment on a situation where a payment is made in lieu of accrued severance benefits. ¶2.24 (formerly included in ¶15 of IT-337R4) has been revised to remove a reference to an amount received on or after retirement where a low (or no) salary was received by the individual before retirement. ...

. ¶1.9(b) (formerly paragraph (b) of ¶7 of IT-419R2) describes situations where a common-law partner’s child will be considered the taxpayer’s child. ...

Audits are considered a civil matter, and the taxpayer has to defend their position. ...

If this happens, you will not be considered for this program or be eligible for a reward, and the information you provided can be used by the CRA for other compliance action. ...

This is considered retroactive tax planning and is viewed as inaccurately changing the reporting of the income. ...