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Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide - 2016 - Joint Forms and Guide

Payments you receive from AgriStability (shown in box 14) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Old website (cra-arc.gc.ca)

Guidance CG-002, Canadian Registered Charities Carrying Out Activities Outside Canada

The charity will therefore likely be considered to meet the public benefit test. 4.3 What do charities need to know about Canada's anti-terrorism legislation? ... Under common law of agency, the foreign charity's actions taken within the framework of the agency relationship are considered to be those of our charity. ... As a general rule, an agent's actions taken in the context of the agency relationship can be considered those of the principal. ...
Old website (cra-arc.gc.ca)

Tax-Free Savings Account (TFSA) Guide for Issuers

"Related persons" are not considered to deal with each other at arm's length. ... The following are not considered to be "swap transactions": Contributions, distributions, and transfers between TFSAs of the holder; or Transactions related to insured mortgage loans. ... " A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ...
Old website (cra-arc.gc.ca)

GST/HST Treatment of Insurance Claims

Such a situation can occur, for example, where a vehicle has been so damaged that it is considered a write-off. ... The place where the surety’s deemed taxable supply under subparagraph 184.1(2)(a)(i) is considered to be made is the place where the principal’s supply under the original contract was made. For example, where the principal’s supply under the original contract was made in a particular non‑participating province, the deemed supply by the surety is considered to be made in that province. 70. ...
Old website (cra-arc.gc.ca)

General Guide for Non-Residents - 2015 - Total income

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. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 : Total income

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. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013 : Total income

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. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2012 : Total income

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 Under proposed changes, 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. ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2008 : Federal non-refundable tax credits

Under proposed legislation, if you were considered a resident of Quebec on December 31, 2008, 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 $711.03 or less or $571.29 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2008 and had to complete Schedule 10, do not use Form T2204. ...

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