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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). ...

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

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. ...

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. ...

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. ...

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. ...

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. ...

The redemption of the property by the original debtor is considered to be a sale by the auction buyer for no cost. The debtor is considered not to have ever sold the property or to have re-acquired it. ... The payments from the corporation are not considered payment for a good or service; therefore, they are not subject to the GST/HST. ...

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. ...

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. ...