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The CRM does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ... If gross negligence penalties are considered, the FR and the RTA work together and inform their managers, prior to communicating with the claimant. ...

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. ...

Amalgamated corporations and subsidiaries that are merged into their parent corporation are also considered predecessor employers for purposes of the Act. ... Other apportionment methods that may also be reasonable, depending on the circumstances of the plan, will be considered on a case-by-case basis. ...

Fair market value (FMV) Fair market value (FMV) – is generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm's length and under no compulsion to buy or sell. ... Related persons Related persons – are not considered to deal with each other at arm's length. ...

If the prohibited investment ceases to be a prohibited investment while it is held by the TFSA trust, the TFSA trust is considered to have disposed of and immediately re-acquired the property at its FMV. ... This is because this amount is not pro‑rated in the year an individual becomes a non‑resident, and he was considered a Canadian resident for part of 2025. ...

Consider Review and duly consider all applicants received in response to the advertisement for apprenticeship opportunities that are offered directly by you, and take reasonable steps to ensure that other applicants are reviewed and duly considered. ... Where no election has been made, the portion of the relevant tax or penalty that can reasonably be considered to be each member’s share is payable by each member. ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... Find out which organizations are considered qualified donees How to complete Schedule 9, donations and gifts Charitable donations cannot be carried forward from a Final Return to a T3 Return. ...

Amalgamation s 271 If two or more corporations amalgamate, the successor company is a new entity and is considered to be a person separate and distinct from each of its predecessor corporations. ... Generally, when a person ceases to be a registrant, any property held by the person for consumption, use or supply in a commercial activity is considered to have changed to non-commercial use. ...

Time is considered inordinate if the activity takes at least three times longer than it would for an individual of similar age without an impairment in that category. ... In this case, the year should be when the limitations combined together, and were considered severe, such that they were unable to or took an inordinate amount of time all or substantially all of the time. ...

The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your clients’ return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 Your clients have until June 15, 2022, to file their return if they or their spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, their payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...