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Meet the public benefit test: grant activities that do not meet the public benefit test would not be considered charitable. ... Generally, an unacceptable private benefit goes beyond what is considered to be charitable. ... However, the courts have stated that some activities that are charitable in Canada may not be considered charitable under Canadian law if carried out in a different country. ...

Data on Diversity The RFWG considered the question of the need for more data collection on the diversity of human resources in the sector. ... CRA Regulation of Earned Income and Business Activity During their deliberations, the RFWG and P&AWG both considered the question of regulation of earned income and business activity. ... It would advocate on behalf of these sectors when broader government policies are being considered, acting as a connector and communicator with other government departments. ...

The conditions are similar to those described in section 4.1 except that, in this case, all or part of the qualified expenditures can reasonably be considered to have been the subject of an agreement to transfer qualified expenditures. ... The asset will be considered to be converted to commercial use when it becomes available for use. ... Since the FMV of the property would reflect the costs of materials transformed into the property, the labour costs and a portion of the overhead expenditures, the FMV will usually be greater than the other limit to calculate (that is, the amount that can reasonably be considered to be included in computing the claimant's investment tax credit (ITC) in respect of the particular property that was acquired by the claimant). ...

If the requester prefers to follow the formal process, then an informal request for the same information should not be considered or pursued. ... Information that does not directly or indirectly reveal the identity of the other party is not considered to be third-party information. ... The T2020 must be clear as to what factors were considered in making the decision to release the information, what information (if any) was redacted, and why the information was redacted. ...

The present value test in clauses 8503(2)(a)(ii)(E) and (F) of the Regulations would not apply since the indexation provided under the plan would not be considered a combination of indexation adjustments. ... Under subsection 147.2(8) of the ITA, the former employees of Employer A are considered to be former employees of Employer B since they are employees of a predecessor employer (as defined in section 8500(1)) provided that Employer B is considered to be a participating employer in relation to the pension plan. ... Otherwise, the plan would not be considered to be administered in accordance with the terms of the plan as registered. ...

The notice period is considered eligible service. Moreover, if instead of advance notice of termination the employee receives termination pay equal to the wages that the employee would have received during the notice period, the foregone notice period can similarly be considered eligible service. ... This is considered eligible service with an employer who participated in the plan under paragraph 8(e)(i) of IC72-13R8. ... Therefore, the re-purchase of this past service with new money would not be considered double-dipping. ...

The taxpayer is considered to have disposed of the property at the time the contribution or transfer of the property is made. The proceeds of disposition and the amount of premium considered to be paid are equal to the fair market value of the property transferred or contributed by the taxpayer at the time of its disposition. ... In addition, for 1993 and subsequent years, if two individuals are considered to be spouses because they are parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... In some cases, amounts you receive may not be considered pension income by the CRA and you may have to report them elsewhere on your return. ... You were both considered residents of Canada on December 31, 2019 (or were considered residents of Canada on the date of death). ...

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see the definition of Deemed disposition). ... Deemed disposition – A deemed disposition occurs when you are considered to have disposed of property, even though you did not actually sell it. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...