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Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered part of your eligible dwelling. 3. ... However, you will not be considered to own the property to gain or produce income if you receive only incidental income related to the property. 13. ...

Normally, it is considered reasonable to assume that the profit element in any amount due is that proportion of such amount that the gross profit on the sale bears to the gross selling price; thus a reserve might be allowed equal to the full amount of the profit if no part of the selling price had been received. ... A claim for a reserve equal to the lesser of the gross profit on the sale and the amount due will not be allowed as it is not considered reasonable to assume that the vendor receives no profit until after the full investment in the property sold has been recovered. 13. ...

(f) Identification of Payments with Amounts Unpaid Where a particular expense remains unpaid and is made up of several unpaid amounts of the same nature, any payments received for these unpaid amounts are considered to apply first to the oldest amount outstanding unless the facts clearly indicate otherwise. ... 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. ...

For a survivor's pension, to determine the rate to be used to calculate the taxable portion of the pension, the year the pension is first received is considered to be the year in which the deceased spouse became eligible to receive the pension (see Example 3(b) below). ... The pension is still considered a pension that started in 2005, (i.e., the percentage taxable remains unchanged). 2007 Calculate the total pension in 2007 (6 months × €300 = €1,800) Convert the total pension in 2007 and enter on line 115 (€1,800× 1.4691 = $2,644) Calculate the taxable amount for 2007 (€1,800 × 50% = €900) (from the chart below, 50% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€1,800- €900 = €900) amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€900 × 1.4691 = $1,322) 2008 Calculate the total pension in 2008 (12 months × €300 = €3,600) Convert the total pension in 2008 and enter on line 115 (€3,600 × 1.5603 = $5,617) Calculate the taxable amount for 2008 (€3,600 × 50% = €1,800) (from the chart below, 50% of the total foreign pension received in 2008 is taxable) Calculate the non-taxable amount for 2008 (€3,600- €1,800 = €1,800) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2008 and enter on line 256 (€1,800 × 1.5603 = $2,809) The non-taxable amount claimed in 2008 will remain fixed at €1,800 for the entire time the pension is paid to that individual (except in the year of death). ...

Band-empowered entity You are considered a qualifying non-profit organization and you paid GST/HST. Note Band funding of Indian non-profit organization is considered the same as government funding when determining if the person is a qualifying non-profit organization. ...

A vendor is considered to be in a remote location when: the vendor is serviced by year-round road access, and is located over 350 kilometres from the nearest community with a population of 5,000 or more, by the most direct route normally travelled in the circumstances, or surface transportation is not available year-round on paved or gravelled roads linking the vendor with the nearest established community. ... Please note, a vendor in an established community that is not linked by year-round roads to other communities is not considered to be in a remote location. ...

Further, according to general legal principles, a corporation that is not incorporated in Canada may still be considered a resident of Canada, if the central management and control of the activities of the corporation is exercised in Canada. ... Appendix A Satisfactory evidence as proof of non-residence in Canada The following example of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the supply is made is not resident in Canada: (a) In the case of a non-resident individual: I,_________________________, (name and complete address of individual) certify that I am not resident in Canada for purposes of the Excise Tax Act. ...

An election filed with an amended return for the year will be considered invalid and will not be recognized. ... Where an election under paragraph 34(a) is in force at the time a sole proprietor, partnership or corporation disposes of or ceases to carry on a designated professional business or a part of that business and, at that time or some time thereafter, part or all of the work in progress in respect of which the election had been made is sold, subsection 23(3) provides that this work in progress is to be considered inventory notwithstanding that its value had previously not been taken into account in the annual determination of income. ...

Consistent with IIA standards, business advisory services are considered as recommended alternative where that type of engagement is most effective way of improving controls and risk management; however, business advisory services are considered on an exception basis only; 94% direct hours providing assurance services, 6% towards business advisory services. ...

For conversions of contributed surplus into paid-up capital occurring after December 20, 1992, subsection 84(11) limits the amount of contributed surplus that can be considered to have arisen under subparagraph 84(1)(c.3)(ii) (described in (b) above). ... 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. ...