Search - considered

The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...

On a T4A-RCA, box 17 shows the amount of distributions included in box 16 that is considered a retiring allowance and might be eligible for transfer. ... Payments from a PRPP are considered pension income. You can claim the pension income amount for these payments if you are: the PRPP member aged 65 years or older; or the spouse or common-law partner of a deceased PRPP member. ...

Payment compliance will now be considered in all strategies developed to address any area of non-compliance. ... In 2008-2009, we worked collaboratively with that department to ensure that our tax treaty priorities and jurisdictions of interest to the CRA from the perspective of enabling or enhancing information exchange in regard to tax matters were considered. ...

A file is considered to be “non-workable” if a court decision on it or a related file is pending; if the file is awaiting an opinion from Appeals at Headquarters; or sometimes for CPP/EI files, if a file has been referred to a specialized CPP/EI group in Appeals for an opinion. ... Some 42 potential factors have been identified, and 18 are being considered for a pilot test of income tax and GST workloads in the second half of 2002-2003. ...

The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in Ontario or B.C. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

These procedures, which include collecting and reporting information on past activities, responding to enquiries from CRA employees and auditors, and waiting for decisions or feedback in order to determine the appropriate next steps, are considered by taxpayers as adding to the "red tape" burden of government regulation. ... These types of procedures are considered by taxpayers to add to the complexity of complying with government regulation. ...

.), 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. ...

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. ...

These measures meant that such donations were considered as having been made during the 2004 taxation year. ... In College Rabbinique de Montreal Oir Hachaim D'Tash, the decision to revoke was upheld by the Court, which stated: “Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister's decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not "gifts" within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to non qualified donees and that it made loans which were not considered to be operating at arm's length.” ...