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Current CRA website
The SR&ED Technical Review: A Guide for Claimants
In limited situations, the RTA and claimant may agree that the review can be completed without a site visit even though some work is not considered eligible by the RTA. ... Statements made in interviews will be considered along with the other supporting evidence that the claimant provides. ... For the claimant: Be clear about concerns and requests for clarification, and be specific in rebuttals; and Give information that can clarify misunderstandings, and give any facts that had not been considered. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 3 – Calculating your farming income or loss
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Property that formerly would have been eligible capital property is now considered depreciable property under capital cost allowance class 14.1. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 3 – Calculating your farming income or loss
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Property that formerly would have been eligible capital property is now considered depreciable property under capital cost allowance class 14.1. ...
Current CRA website
T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661
Such items are supplies and are considered overhead expenditures. Do not include measuring appliances. ... In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ...
Old website (cra-arc.gc.ca)
Employees' Pension Plans
Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...
Old website (cra-arc.gc.ca)
Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
For the purpose of tax conventions, CPP or QPP payments (i.e. social security payments) are considered to be pensions. However, CPP or QPP death benefits are considered to be lump-sum payments for purposes of the conventions. ... If the pension payments include both lump-sum and periodic pension payments, the lump sum payments are considered to have been paid first. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2009 : Federal non-refundable tax credits
If you were considered a resident of Quebec on December 31, 2009, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $731.79 or less (if you were not considered a resident of Quebec on December 31, 2009) or $583.74 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2009 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...
Old website (cra-arc.gc.ca)
General Guide for Non-Residents - 2016 - Total income
Notes 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). ... This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...
Scraped CRA Website
Employees' Pension Plans
Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...
Scraped CRA Website
General Guide for Non-Residents - 2016 - Total income
Notes 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). ... This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...