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Subsection 4(3) ensures that deductions made by a trust under subsection 104(6), for amounts paid or payable to beneficiaries, and subsection 104(12), for amounts allocated to preferred beneficiaries, are not considered to be applicable to sources in a foreign country. ...

For taxation years that end after June 1993, section 219.3 only applies where it cannot reasonably be considered that one of the main reasons for the corporation becoming resident in the other country was to reduce the amount of tax payable under Part XIII or XIV. 4. ...

The advantages and disadvantages to legislating a statutory definition were considered. ...

Schedule V sets out a number of exempting provisions that must be considered and applied independently. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

Province or territory of residence- Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1997. ...

If you lived outside Canada on December 31, 2000, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

If you lived outside Canada on December 31, 2001, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1998. ...