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Deemed residents- If you were a deemed resident of Canada in 1999 (as defined on page 8) but, under a tax treaty, you were considered a resident of another country, we may deem you to be a non-resident of Canada for tax purposes. ...

It is a question of fact whether the transaction reflects FMV and this will be considered on a case-by-case basis. ...

Since what is considered reasonable in the circumstances is a question of fact, it is not possible or practical to provide a list that would deal with every possible situation. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2003. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2005. ...

If, on December 31, 1995, you lived outside Canada, but you maintained residential ties (see definition below) with Canada, you may be considered a factual resident of a province or territory. ...

Three items of identification-- the Business Number, tax year end, and Web Access Code or EFILE On-Line number and password-- make up your electronic signature, which is considered official. 8. ...

This work in progress is considered inventory for the purposes of the Income Tax Act, and must generally be valued at the lesser of its cost and fair market value at the end of the year (i.e., the amount that can reasonably be expected to become receivable for that work in progress after the end of the year). 3. ...

All tax shelters are reviewed, and if they are considered potentially abusive, audits are carried out. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been appropriately considered during proposal development and decision making. ...