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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. ...

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. ...

It is considered to be carrying on its own activities when it engages an agent to deliver its programs on its behalf. ... Include works of art and other valuables not considered inventory. Prepaid expenses should also be included on this line (accrual basis only). ... Note: Pledges are not considered revenue until the fiscal period in which they are honored. ...

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

FY 2011-12 10% 21% FY 2012-13 50% 58% FY 2013-14 Strategies/Comments Definition of a location: A location is considered a facility that is occupied by CRA employees. ... Performance Measure RPP DPR Target Status Achieved Achieved Presence of a green meetings guide (optional for RPP 2011-12) Expected completion FY 2011-12 Yes: Adopted March 2012 Strategies/Comments Definition of adoption within the Green Meeting Guide: In order to be considered adopted, the guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. ... As a result, non-respendable non-tax revenues are considered to be earned on behalf of the Government of Canada. ...

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. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Remission may be considered where relief is warranted but can't be achieved under applicable tax laws, through an assessment, or through other actions. ...

Progress update: We are continuing to work on analyzing accessibility enhancements to determine what would be considered over and above the minimum requirements to make recommendations on changes to our fit-up standards. ... Barrier 22: Accessibility is currently not considered as part of the development and maintenance of fleet management tools and forms. ... For example, people with autism, dyslexia, or attention‑deficit/hyperactivity disorder are considered neurodivergent. ...

“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. ...

Employee not reporting to your establishment Under our administrative policy, where your employee has a full-time remote work agreement and can be reasonably be considered ‘attached to an establishment of the employer, they are considered to be reporting to that establishment and the province it is in will be their province of employment. ... However, a non-resident director is not considered to be employed in Canada when they do not attend any meetings or performs any other functions in Canada. ... If you send your T4 return after the remittance due date, your remittance is considered late. ...