Search - considered

Do not include the amount of any transitional tax adjustments that you are considered to have collected on certain sales of housing. ... Line 1201 – Transitional tax adjustment Enter on line 1201 the total amount of all transitional tax adjustments that you are considered to have collected during the reporting period. ...

The contractor’s service is considered to be an improvement to capital real property. ... A business input that might be considered an indirect input for cost allocation purposes (for example, certain overhead expenses) is a direct input for purposes of section 141.02 if the business input is not an excluded or exclusive input and can be attributed in whole or in part to the making of a particular supply or supplies. 27. ...

Where the printer assumes responsibility for the shipping and handling of the qualifying books, the shipping and handling fees are considered to be part of the price of the books, even if they are invoiced as a separate item. ... Charges for other specific services such as graphic design or cataloguing related to the printing of a qualifying book may be eligible for the rebate if they are considered to be part of a single supply of the qualifying book. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ...

For example, a request made in 2013 must relate to the 2003 or a later tax year to be considered. ...

Line 128- Alimony or maintenance income Enter on line 128 the taxable alimony or maintenance payments you received or are considered to have received in 1995. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ...

As a result, no further testing was considered necessary in these areas. ... While this provides a valuable source of risk information, a more formal selection tool would have helped ensure a broad range of factors were consistently considered in selecting cases. ...

This led the evaluation team to conclude that a taxpayer-centric segmentation system has greater potential to optimize future small business nudge performance. 4.2.3 Key takeaways from segmentation system testing The observations emerging from this evaluation should be considered tentative because they are only based on four previous nudge studies. ... Nudge researchers, field staff, management, and authors of the CRA Nudge Development Guide are considered below. ...

The audit found that the investment planning process was aligned with strategic priorities and considered project interdependencies and sequencing via business and IT architecture assessments. ... The investment planning process was aligned with CRA and Government of Canada priorities and considered project interdependencies and sequencing via business and Information Technology architecture assessments. ...

Only 5% (14 files) were considered to have high-quality comments that included analysis and direction to aid auditors and team leaders in completing an effective audit with a UE focus. ... Conducting more research, analysis and risk assessment in order to better understand the targeted areas was considered by CPB to be vital for combating the UE. ...