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However, payments in cash or in kind have traditionally been considered “undetectable” and have therefore been seen to be synonymous with underground economic activity. 3. ... This data will be integrated into our business intelligence to better identify and implement the systems, tools, data and human resources that are best suited to addressing non-compliance; and This data can also signal trends and emerging or entrenched behaviours that may not have been previously considered. ...

The children must be under 19 at the end of the tax year to be considered a qualified dependant. ... A child must be under the age of 18 to be considered a qualified dependant. ...

The children must be under 19 at the end of the tax year to be considered a qualified dependent. ... A child must be under the age of 18 to be considered a qualified dependent. ...

The children must be under 19 at the end of the tax year to be considered a qualified dependent. ... A child must be under the age of 18 to be considered a qualified dependent. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

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. ...

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. ...

.), 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. ...

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. ...

Some change requests are considered complex and will take longer to process. ...