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Beginning in 2004, your contribution to a foreign public pension plan is considered as a non-business income tax for foreign tax credit purposes where the following two conditions apply: you are required to make the contribution under the legislation of the foreign country; and it is reasonable to conclude that you will not be eligible for any financial benefit from your contribution considering that the employment in the foreign country was temporary and for a short period of time. ...

Beginning in 2004, your contribution to a foreign public pension plan is considered as a non-business income tax for foreign tax credit purposes where the following two conditions apply: you are required to make the contribution under the legislation of the foreign country; and it is reasonable to conclude that you will not be eligible for any financial benefit from your contribution considering that the employment in the foreign country was temporary and for a short period of time. ...

You are considered a single parent if at any time in the taxation year, 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 disability. ...

In 2010-2011, social media components were considered for all major communication and marketing or advertising initiatives. ...

This reinforces that we are considered to be a trusted partner by our government clients. ...

A new reporting framework for service standards has been developed to maximize the capture of performance data for corporate reporting purposes and new processes have been implemented to ensure horizontal impacts are considered in the development, modification, or retirement of service standards. ...

The Agency has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

Canada also holds an impressive second place worldwide in on-line service delivery in the revenue sector, which is considered the most sophisticated and mature on-line sector in government. ...

You would do the following: Determine all the amounts paid for the year by or on behalf of you or your spouse or common-law partner to the owner of the land that can reasonably be considered to have been paid to compensate the owner for property tax assessed against the land for the year. ...