Search - considered

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. ...

In the case of electronic records, these persons can make a print-out of such electronic documents and the print-out as well as the original document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

In the case of electronic records, this person can make a print-out of such electronic documents and the print-out as well as the original electronic document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...

You are considered a single parent if at any time in 2015 you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...

To be considered an NPO, no part of the income of such an organization can be payable to or available for the personal benefit of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is a club, society, or association whose primary purpose and function is to promote amateur athletics in Canada. ...