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Retirement savings rollover and education savings rollover amounts are considered earnings from the plan for taxation purposes. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Generally speaking, a PSB exists where an individual would be considered to be an employee of the payer if not for the existence of the corporation. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to a tax return being audited, and can be reviewed by a CRA auditor. ...

After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes. ... If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties. ...

In an amalgamation to which section 87 applies, resource properties are considered to become property of the new corporation and no disposition occurs. ... To the extent that the disposition by a farmor (in a simple farm-out or a typical farm-out transaction) of an interest in an unproven resource property can be considered an exchange for farm-out services, in the form of exploration or development costs and equipping costs incurred by the farmee, the disposition does not give rise to proceeds of disposition to the farmor that are accounted for in the manner outlined in 2 above. ...

The supply of graphic design, in and of itself, is considered to be the supply of a service. As a result, when a public institution, such as a university, makes a supply of graphic design it is considered an exempt supply. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...

For the purpose of calculating the maximum number of meals allowed, a "day" is considered to be a twenty-four (24) hour period that begins at the departure time. ... The departure time for transport employees is considered to be the time the employee leaves the municipality and the metropolitan area, if there is one, where the employer's establishment is located. ...