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These employer contributions to the PRPP are not considered as taxable income to the employee. ... Regardless of the designated beneficiary, the spouse or common law partner of a member who dies is considered, if applicable, as the beneficiary within the meaning of the PRPP. ...

Some of the major factors that can help determine which among a series of estimates will be considered the fair market value were described in Charities Newsletter No. 18. These include the effective date of valuation, and the relevant market that needs to be considered. ...

"Cost" as used in the phrase "cost at which the taxpayer acquired the property" in section 10 means the original cost of the particular item of inventory plus all costs which may reasonably be considered as having been incurred to bring that particular item of inventory to its condition and location at the end of the taxation year. ¶ 11. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

To qualify for this purpose, a debt would have to reasonably be considered to have been included in the taxpayer's proceeds of disposition of EC property that had been surrendered by the taxpayer. ... This means that, if the non-arm's length person carried on the business (in respect of which the government right was held) continuously from January 1, 1972 to the date the successor acquired the right or the substantially similar right, then the successor will be considered to have carried on the business (in respect of which the successor's right was held) continuously from January 1, 1972 until the successor disposes of or allows the expiry of the successor's right. ...

.), legal and accounting fees incurred to defend against a section 239 prosecution may be considered to have been laid out to earn income. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...

Constructive receipt is considered to apply in situations where an amount is credited to an EBP beneficiary's debt or account, set apart for the EBP beneficiary or otherwise made available to the EBP beneficiary without being subject to any restriction concerning its use. ... Consequently, payments from the plan are considered to be first a return of EBP beneficiary contributions, secondly a distribution of the plan's income for the year, thirdly a distribution of employer contributions and finally a distribution of the plan's prior years' income, if any. 20. ...

The CRA continues to warn taxpayers about tax shelter gifting arrangements, which have been considered to be abusive. ... Example 3 – If your charity is involved in fundraising, the expenditures allocated to this activity are not considered charitable, and they are not included in the calculation of charitable program expenditures. ...

In order to be considered for funding, the project must be linked to at least one of the program’s objectives (listed above), and to one of the funding priorities for the fiscal year under review. ... As a registered charity, your telemarketing activities are considered exempt from the National DNCL. ...

(v) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...