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The CCRA has the authority to specify the activities that may be carried out under a registration and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...

The CRA may impose conditions or restrictions that may be considered necessary with respect to the making, importation, packaging, use or sale of, or other dealing with, an approved formulation. ...

The suggestions, which we have considered in designing our process, related to the priority we should give certain types of submissions and the key elements of pension plans that we should review as part of our comprehensive review. ...

Where such is the case, each business must be considered separately where it is necessary to determine the date of commencement of one of the businesses. ...

A claim is considered to be complete when we have received: a properly completed Form T1177, Film or Video Production Services Tax Credit; the accreditation certificate (or a copy); and the T2 Corporation Income Tax Return for the year. ...

The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...

. ¶1.2 has been added to summarize the income tax provisions that should generally be considered in determining the deductibility of a fine or penalty. ¶1.3 has been added to note that the deductibility of a fine or penalty can only be determined after examining all relevant facts. ¶1.4 – 1.7 have been added to discuss section 67.6, which was added by S.C. 2005, c. 19, s. 16(1), applicable to fines and penalties imposed after March 22, 2004. ...

A cancelled slip is considered to be the same as an amended slip. Note You do not have to file an amended T4A slip if the only change is to the recipient’s address. ...

They are all considered current earnings, and the capital refers to the dollar value of the original gift. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...