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If the funds are subsequently transferred to another account under which the successor is the holder, it would be considered a qualifying transfer between two accounts, each of which is under the successor's name and SIN. ... While these transactions can be carried out in a short period of time they are still considered as three clearly separate transactions: (1) the succession, (2) the transfer of funds, and (3) the closing of the account. 12. ...

Any assets transferred from a former employer’s defined benefit plan to an IPP that relate to benefits provided in respect of prohibited service will be considered to be a non-qualifying transfer that is required to be included in the income of the member for income tax purposes. ... This lump sum payment is a permissible distribution when required by the Pension Benefits Standards Act, 1985 or similar law of a province. 2010-10-07 Registered Plans Directorate publishes Actuarial Bulletin No.2. 2010-09-15 Sections 4.10 147.3(8) (Money purchase plan replaces DB plan) and 6.2 8303(7) (Deemed payment) of the technical manual are modified. 2010-07-21 Process to change name/date of birth 2010-07-02 The PDF version of the RPP technical manual is available and section 19.1 8515(1) (Designated plan) has been amended. 2010-05-26 Changes to the ESP application form. 2010-05-19 The fillable version of form T2214 is available. 2010-04-08 Question 28 of the "Frequently Asked Questions on RPPs"- Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent. 2010-02-16 Question 17 of the of the "Frequently Asked Questions" on RDSPs (Why are RDSP contracts communicated to a financial institution as "pending" when an RDSP contract is considered registered at the time of signature?). ...

Since the unleaded gasoline is used as raw material in the manufacturing of the substance and that gasoline is not put into a fuel system that produces heat or energy and is not burned or flared, it is considered to be a non-covered activity. ... Special rules Fuel brought into a listed province on behalf of a registered user of fuel Under section 10, when another person transports fuel into a listed province on behalf of a registered user of fuel, the registered user of fuel, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

Examples of blood relatives who are not considered to deal at arm’s length with each other include grandparents, parents, brothers, sisters, and children. ... Persons related to these individuals or groups are also considered related to those corporations. ...

"Related persons" are not considered to deal with each other at arm's length. ... The rest of the payment will be considered as payment for property for income tax purposes. ... When you start using your property for business use, you are considered to have disposed of it. ...

"Related persons" are not considered to deal with each other at arm's length. ... The rest of the payment will be considered as payment for property for income tax purposes. ... When you start using your property for business use, you are considered to have disposed of it. ...

"Related persons" are not considered to deal with each other at arm's length. ... The rest of the payment will be considered as payment for property for income tax purposes. ... When you start using your property for business use, you are considered to have disposed of it. ...

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. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... You may also be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2011, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2011 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year and for a period of 90 days commencing in the year. ...

For example, for a child with Type 1 diabetes, supervision includes: having to wake the child at night to test his or her blood glucose level; checking the child to decide if more blood glucose testing is needed (during or after physical activity); or other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin. ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... For this deduction, many professionals are considered medical practitioners. ...

In addition, the payment for your sale of the property to the creditor is considered to have become due on the day the time limit for redeeming the property expired. ... If you have already filed your return, attach a copy of it with the rebate application an indication as to whether or not you are a non-resident If you made a deemed taxable sale of the property, include all the following information with your rebate application: the date you are considered to have collected the GST/HST on that deemed sale the fair market value (FMV) of the property and an explanation of how you determined the FMV In the case of a property seizure, provide us with the expiry date of the redemption period. ... Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Find out if you are eligible for the rebate You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...