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If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2019. ...

The motion for an extension of time will be considered together with the leave application. The SCC normally addresses questions of legal interpretation but in certain situations, questions of fact may also be considered. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2020. ...

They are still considered married or living common-law if they are separated involuntarily due to a period of incarceration, not because of a breakdown in the relationship. ... Similarly, they are also not considered to be an eligible spouse for the purpose of the calculation. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2022. ...

" Act " means the Excise Tax Act; " associated persons " persons are considered to be associated in the following circumstances: (a) a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act; (b) a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others; (c) a person is associated with: (i) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (ii) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust; and (d) a person is associated with another person if each of them is associated with the same third person; " calendar quarter " means a period of three months beginning on the first day of January, April, July or October in each calendar year; " Departmen t" means the Department of National Revenue, Customs and Excise; " fiscal month " of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal month of the person; " fiscal quarter " of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal quarter of the person; " fiscal year " of a person means (a) where the person has made an election under section 244 of the Excise Tax Act that is in effect, the period that the person elected to be the fiscal year of the person, and (b) in all other cases, the taxation year of the person; " Minister " means the Minister of National Revenue; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " prescribed " means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " reporting period " of a person means the reporting period of the person as determined under sections 245 to 251 of the Excise Tax Act; " taxation year " of a person means (a) where the person is a taxpayer within the meaning of that term in the Income Tax Act, the taxation year of the person for the purposes of that Act, and (b) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation. ... Pursuant to subsection 280(4) of the Act, penalty and interest payable in respect of instalments not paid by the due date of the net tax on account of which the instalment was payable will be considered to be an amount of net tax not remitted and will, therefore, continue to be subject to penalty and interest until paid. 23. ...

(Prior to May 23, 1985 loans that were not considered genuine (see IT-260R) were treated as transfers but this distinction is no longer necessary.) ... Where depreciable property is transferred to a related minor and the minor has other property of the same class as the property transferred, in computing the income or loss from the property attributed to the transferor (a) a reasonable portion of the capital cost allowance claimed by the minor in respect of the class (which portion may not exceed the maximum capital cost allowance that would be deductible in respect of the transferred property if the property were in a separate class) may be deducted, and (b) a terminal loss or recapture of capital cost allowance which arises and would otherwise be included in computing the income of the minor in respect of the class of depreciable property should be taken into account to the extent that such amount can reasonably be considered to relate to the transferred property. ...

Persons who have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by the same controller ownership are also considered to be related. ...

It must be clear under the plan terms (either current wording or via plan amendment) that the following conditions are satisfied for a plan administrator to receive favourable consideration from the CRA: the single amount paid to the member must be the final payment the member is no longer a member of the plan following the payment no future entitlement can arise thereafter Question 5- Optional voluntary and flexible contributions Have you considered the possibility of changing the member RPP contribution deadline similar to the one that exists for RRSPs? ... It is important to highlight that this is for amendments that are considered reasonable and likely to be accepted. ...

The creditor is neither the beneficiary of the policy nor the policyholder and would not be entitled to include the proceeds in its capital dividend account because the amount it receives would not be considered to be proceeds of a life insurance policy. ... 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. ...