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If, applying accounting rules, an investment entity does not consolidate investee companies, then those investee companies should not form part of an MNE group and should not be considered CEs. However, if the accounting rules require that the investment entity consolidates with an investee company, the investee company should be part of an MNE group (where one exists) and should therefore be considered a CE. ... Note that an incomplete return received by the CRA, depending on the specific information that is missing, may be considered to not have been filed. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

What is meant by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ... An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...

Housing insecure family In Tables 1, 2, 12, 13, and 15, a ‘housing insecure family’ is a household living in dwellings considered unsuitable, inadequate or unaffordable.​ Non‑family households with at least one maintainer aged 18 to 29 (or 15 to 29 depending on the population studied) who is attending school are considered not to be ‘housing insecure’ regardless of their housing circumstances. Attending school is considered a transitional phase, and low incomes earned by student households are viewed as being a temporary condition. ...

As set out in section 60.01, the amount cannot include any superannuation or pension benefits received by an individual from a foreign retirement arrangement that can reasonably be considered to be derived from contributions made by a person other than the taxpayer, or the taxpayer's spouse or former spouse. ... A series of payments is considered to be a series of at least three equal or similar amounts paid at certain specified intervals. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

For the purpose of (b) above, an employee is not considered to have ceased to use an aircraft or vehicle to perform the duties of employment if such cessation is only temporary, provided the nature of the employment has not changed in such a manner that the use of the aircraft or vehicle is no longer required in the performance of those duties. ... An allowance for travel expenses is not considered unreasonable merely because the employee's total expenses for business travel exceed the total travel allowances received in the year. 42. ... Although the reasonableness of an allowance is normally decided based on the facts of the particular case, the Department will, as a general rule, accept as reasonable an allowance based on 31 cents (or 35 cents in the Yukon or Northwest Territories) for the first 5,000 kilometres and 25 cents (or 29 cents in the Yukon or Northwest Territories) for the remaining kilometres, or such other amounts as may be prescribed, where such allowance is not materially different from that which would otherwise be considered reasonable. ...

You cannot deduct the cost of any tools that are considered to be equipment. ... Also, you cannot deduct the cost of any tools that are considered to be equipment. ... A non-taxable allowance is an allowance that was considered reasonable when it was paid. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed disposition- This expression is used when a person is considered to have disposed of a property, even though a sale did not take place. ... Payment for unused sick leave is considered a death benefit and is income of the estate or beneficiary who receives it. ...

Note A qualifying small investment plan that meets the conditions in subparagraph (b)(i) above could apply to not be considered a prescribed financial institution (Form RC4612, Application to not be Considered a Selected Listed Financial Institution). The effect of this application if approved would be that the investment plan would not be considered to be an SLFI. ... Note Include on line 103 any transitional tax adjustment amount you are considered to have collected as a builder of new housing. ...

You cannot deduct the cost of any tools that are considered to be equipment. ... Also, you cannot deduct the cost of any tools that are considered to be equipment. ... A non-taxable allowance is an allowance that was considered reasonable when it was paid. ...