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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. ...

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 deemed disposition). ... You were both considered residents of Canada on December 31, 2018 (or were considered residents of Canada on the date of death). ...

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. ...

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. ...

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. ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ... This credit is considered to be government assistance that you received in the year and is taxable to you. ...

This should only be considered if a TFSA notice of assessment is subsequently issued which they disagree with. ...

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...

However, where music or religious history are taught as separate subjects and such subjects are in addition to history and music subjects that are ordinarily included in the curricula of the public school systems, the teaching of such religious history and religious music will be considered to be religious training for the purposes of the Circular, as will the teaching of Hebrew by a Jewish school. ...

Currently, the Canada Revenue Agency (CRA) can revoke the registration of a registered charity if the charity has made a gift to another registered charity, and it can be reasonably considered that one of the main purposes of making the gift was to unduly delay the expenditure of amounts on charitable activities. 9. ...