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Requests for on-site visits are considered on a case-by-case basis and the decision to grant an on-site visit will be made by the review management team. ... These should be considered as whole concepts; excerpts cannot be applied out of context 3.3 Formal CRA objection process After the CRA's decision on your SR&ED claim has been made, you still have options if you disagree. ... The proposal will include a brief explanation on each adjustment considered for the proposal of the penalty, the amount of the adjustment, and the amount of the penalty. ...

Amounts not eligible for transfer from an RPP and DPSP Report in box 18 amounts you transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the Income Tax Act that are considered income in the year they are transferred. These amounts are considered income in the year they are transferred. ... This is considered a qualifying medical expense which the recipient may claim medical expense tax credit on their income tax and benefit return. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

A corporation is not considered to have paid a dividend when it merely credits a shareholder's account, unless the shareholder is able to withdraw the amount credited at any time. ... When a CCPC realizes a taxable capital gain or incurs an allowable capital loss on the disposition of a particular capital property, the gain or loss is included in the calculation of its Canadian or foreign investment income to the extent that it can reasonably be considered to have accrued during a period when the property was held by a CCPC. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

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. ...

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. ...

In addition, the meaning of mineral includes substances that are considered to be minerals within the ordinary meaning of that word. ... Jones is considered to be making a supply of a right to enter property for purpose of exploring for or exploiting a gravel deposit. ... Jones for the purchase of the gravel that is removed is considered to be a fee or royalty charged or reserved in respect of the right to explore for or exploit a natural resource. ...