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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 business address is generally considered to be an address at which a business is located. ... A PO Box (a locked compartment within a Post Office) is not considered to be a business address however, a PO Box address could be considered to be another address of the recipient if the supplier does not obtain a home or business address of the recipient in Canada, as explained at paragraphs 53 to 55 of this memorandum. 39. ... An email address is not considered a relevant address, as discussed in paragraph 36 to 46 of this memorandum. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...