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An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ...

An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ...

“Related persons” are not considered to deal with each other at arm’s length. ... When you start using your property for fishing business use, you are considered to have disposed of it. ... If you make the election, the proceeds of disposition on lines 4 and 5 of the chart are considered to be equal to the original cost. ...

If the calculation results in a negative amount, the pension credit is considered to be zero. ... This arrangement is also considered a qualifying transfer, but only if the arrangement is irreversible. ... This is because periods of leave, reduced services, or disability may not be considered pensionable service for connected persons. ...

If you send a payment to cover the balance due with your return, it is considered late. ... However, a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

If the calculation results in a negative amount, the pension credit is considered to be zero. ... This arrangement is also considered a qualifying transfer, but only if the arrangement is irreversible. ... This is because periods of leave, reduced services, or disability may not be considered pensionable service for connected persons. ...

If you send a payment to cover the balance due with your return, it is considered late. ... However, a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

In contrast, when there is no third-party information to verify self-reported amounts (e.g., self-employment income), it is considered “tax non-assured”. ... The notice of assessment or reassessment is considered the written warning for GST/HST amounts owing and the CRA will also give a verbal warning by phone. ... For the purposes of this report, all income for which there is third-party reporting is considered “tax assured” as well as low-risk credits and deductions. ...

Where the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Line 9951 – Return of fuel charge proceeds to farmers tax credit allocated to you in the year This credit is considered to be government assistance that you received in the year and is taxable to you. ...

After the facts have been considered, a final and binding decision will be made. ...