Search - considered

An individual is considered to depend on you for support if they rely on you to regularly and consistently provide them with some of the basic necessities of life, such as food, shelter and clothing. ...

In these cases, both parents may be considered primarily responsible for the child's care and upbringing. ...

According to the OECD, one reason for the drop in UE activity is that industries traditionally considered at high risk are declining as a percentage of the overall economy. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

However, you can claim any ITCs for which you are eligible for the following: purchases of real property and improvements to real property purchases of capital assets (other than real property), such as computers and vehicles, and purchases of eligible capital property if the fair market value of the property at the time of purchase is at least $10,000 purchases of improvements to capital assets (other than real property), such as computers and vehicles, and to eligible capital property purchases on which the GST/HST became payable before your special quick method election took effect, if the time limit to claim the amounts has not expired goods sold by an auctioneer or agent for you, and the auctioneer or the agent has to account for the tax goods you are considered to have: acquired for use exclusively in your commercial activities, because an unregistered non-resident, who paid tax on an importation or deemed supply of the goods transferred them to you in order for you to make a taxable supply of a commercial service to the non-resident in respect of the goods supplied, in the course of your commercial activities, as an agent for the non-resident If you stop using the special quick method, you cannot claim ITCs for any tax paid or payable on purchases you made while using it, other than the ITCs you would have been eligible to claim, but did not claim, while you were using the special quick method. ...

However, when the amendment is major, the amended selling instrument is considered to be a new selling instrument. ...

Note that for the purpose of determining whether an individual owns 10% or more of the shares, does not deal at arm's length, or is a specified shareholder, an individual is considered to own shares of the capital stock of a corporation under paragraphs 8500(3)(d) to (g) of the Regulations. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and sex classification Province or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2 and non-taxable when this sum is less than $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...