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While achieving a complete insider perspective is considered impossible, ethnographers nonetheless try to get as close as possible to a firsthand understanding of participants' lives. ... All recently arrived refugees are considered to be vulnerable persons for the purposes of this study, because Canada prioritizes the most vulnerable for refugee settlement Footnote 10, and because refugees face particular challenges to integration Footnote 11. ... Although data on language level among incoming refugees is not collected for statistical purposes, a 2016 IRCC report focused on the Syrian refugee program found an average language benchmark level of 2.6 among its participants, which is considered low. ...

Ensures that security matters are considered at the beginning, middle, and end of every major program, strategy, or initiative at the CRA. ... Information collected by the CRA for the purposes of the ITA, whether it is public or not, is considered taxpayer information and is subject to section 241. ... Taxpayer information about an identifiable individual is also considered “personal information” under the Privacy Act. ...

Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

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. ...

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. ...