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Slips issued by the RRIF issuer The chart below shows how the RRIF carrier generally prepares the slips used to report the amounts paid out or considered to have been received from a deceased annuitant's RRIF. ... If the spouse or common-law partner is not named as the successor annuitant, he or she can still be considered as a successor annuitant if the deceased annuitant's legal representative consents to the designation and the RRIF carrier agrees. ... Dan decides that it would be beneficial to ask for a reduction to the amount Sarah is considered to have received from her RRIF. ...

It is considered a first step in formalizing the risk reporting and monitoring process. ... The CRA's Program Activity Architecture (PAA) is considered to be the “evaluation universe” for planning purposes. ... Acceptable Next Steps Program coverage will be considered as a factor in developing future evaluation plans. ...

Under trust law, a capital gain realized by a trust is generally considered to be part of the capital of the trust. ... An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Paragraph 186(6)(b) provides that the member is considered to own a proportion of the shares owned by the partnership based on the member's share of all dividends received on such shares by the partnership in its fiscal period. ... For purposes of ¶ 11, where a payer corporation redeems shares owned by a recipient corporation resulting in a deemed dividend under subsection 84(3), the recipient corporation is considered to be the owner of the shares of the payer corporation at the time that the deemed dividend arises, notwithstanding that the shares were redeemed at that time. ... New ¶ 16 has been added to clarify that shares owned by a trust are not considered to be owned by a beneficiary thereof. ¶ 17 (former ¶ 10) has been rewritten to provide greater clarity regarding the application of Part IV tax to deemed dividends arising from a redemption of shares. ¶ 18 (former ¶ 11) has been revised to delete, pursuant to S.C. 1994, c. 7, Schedule VIII (Bill C-92), the requirement that a corporation be a private corporation at the end of its fiscal period to be entitled to a dividend refund. ...

The time at which the ownership of a share is considered to have been transferred from one person to another is a question of fact. ... However, a gift is considered to be made at the time ownership of the property, which is the subject of the gift, is transferred to and accepted by the registered charity. ... We concluded that in today's social and legal context, promoting volunteerism could be considered a charitable purpose in its own right. ...

In these circumstances, the use of proceeds requirement would be considered to be met on the basis that: the debt could no longer be related to a foreign asset or investment; the Canadian business had been liable for the debt for some time; and the refinancing would enable the Canadian business (now the only business) to continue to be carried on. ... (b) Documentation or evidence showing that the financially troubled corporation has sought ways to avoid the impending default, including: business plans and correspondence concerning failed attempts to refinance the debt with the lending and other financial institutions; evidence that operations have been rationalized (for example, through reduction of costs or by the sale of assets); and an indication that other financial sources have seriously been considered (such as raising equity capital). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

To be considered a qualifying NPO at any time in a fiscal year, the NPO's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ... The new version of the form is more detailed and clarifies for which year an NPO wants to be considered a qualifying NPO. ... Rather, an NPO will provide information about its sources of government funding and total revenue for the year it wants to be considered a qualifying NPO. ...

The manner in which an incontinence product is marketed is considered, although it is not the predominant factor the CRA considers when making a determination. ... The fact that a product is reusable or disposable, or can be used by an individual who does not have a disability is not sufficient to change the characteristics of a product so that it is no longer considered to be an incontinence product specially designed for use by an individual with a disability. Incontinence products that do not have all of the design features outlined above are not considered to be specially designed for use by an individual with a disability and are therefore not zero-rated supplies under section 37 of Part II of Schedule VI. ...

Subsection 245(4) provides that the rule in subsection (2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ... An avoidance transaction does not include a transaction that "may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit". ... Subsection 245(4) states that the rule does not apply to an avoidance transaction if it may reasonably be considered that the transaction would not result in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ...

If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...