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In particular, it indicates that a subordinated indebtedness issued for not less than 5 years but that may be retired before the 5-year term has expired is not considered long-term debt. ...

The information in respect of an application for "approved" status and the subsequent granting of approval is considered to be confidential. ...

These are the key elements of behavioural competencies and should all be considered to provide a full description of the competency. ...

You will receive preference for appointment after individuals with preferred status are considered. ...

This confirmed that the third strategy should be considered an update, and we should continue to focus on employee awareness and integrating sustainable development into our operations and programs. ...

The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...

A) A business is considered linked to a charity's purpose if it fits within one of the following categories: A usual and necessary concomitant (meaning naturally accompanying or associated) of charitable programs So these activities supplement charitable programs and are necessary for the effective operation of the programs, or they improve the quality of the service delivered in these programs. ...

However, if the raffle is conducted separately, this is essentially a lottery, and the cost of the raffle tickets is not considered a gift. ...

If provincial law or the regulatory body for the profession precludes the practice of the profession by a corporation, income derived from the profession will normally be considered to be earned by the individual who rendered such professional services and not by a corporation. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...