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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. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... You must collect from your clients the GST on the amount considered as being paid by them for a taxable supply of a service. ... If paid by cheque, this amount is considered paid when cashed or deposited by the client. ...

The current version of IT-322, Farm Losses, mentions factors that should be considered for purposes of determining whether section 31 would apply in a particular case. ¶ 4. ... Other changes have been made to the bulletin to improve its readability, to provide additional relevant information and to remove information now considered outside the scope of the bulletin. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Variable benefits payable under a money purchase provision are also considered lifetime retirement benefits. ... It also includes terms that are not in the plan documents but are considered terms of the plan under the Pension Benefits Standards Act, 1985 or a similar provincial law. ... The mortgage bears an interest rate that would be considered reasonable if the mortgagor dealt with the mortgagee at arm’s length. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

On the other hand, satisfying either the 10% or 20% value-added test means that the person will not be considered to be engaged in the substantial alteration of property. ... The percentage total value added in respect of finished inventory of a person is relevant to determining whether the person is considered to be engaged in the substantial alteration of property. ... The percentage determined under subsection 273.1(2) is relevant in determining whether a person is considered to be engaged in the substantial alteration of property. ...

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. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

On the other hand, satisfying either the 10% or 20% value-added test means that the person will not be considered to be engaged in the substantial alteration of property. ... The percentage total value added in respect of finished inventory of a person is relevant to determining whether the person is considered to be engaged in the substantial alteration of property. ... The percentage determined under subsection 273.1(2) is relevant in determining whether a person is considered to be engaged in the substantial alteration of property. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

A student is also considered a full-time student if they were enrolled in a qualifying educational program and one of the following situations apply: The student attended only part-time and is eligible for the disability tax credit for the year. ... Note: UFile will determine if the scholarship should be included as income depending on whether the student is enrolled full-time, part-time, or considered non-qualifying. In this screenshot, where the student is considered full-time, the scholarship is not taxable and, therefore, is not showing as income. ...