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In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. ...

These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

This portion is considered to be net property taxes paid for purposes of this credit. ...

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. ...

However, if the same client contacts the EAP later in the same fiscal year about an issue unrelated to the issue discussed the first time, the client would be considered a new case. ...

Consistency is defined by the taxpayer relief protocol agreement as “equal treatment of taxpayers when the same facts are considered”. ...

Additionally, the internal survey revealed that auditors were much more confident in their ability to complete audits on trust types with which they had experience (such as personal trusts); those with which they had less exposure (such as Mutual Fund Trusts and Unit Trusts) were often considered more complex and auditors self-assessed less confidence in their ability to audit them. ...

Some of the BIDS project teams use lessons learned for their specific section activity (development, monitoring); however, a formal process is not in place to ensure lessons learned are being horizontally reviewed and considered or shared with BIDS IT development team and the clients. ...

The training package is also being considered for inclusion in the MG Learning Program (MGLP), one of the learning tools used to familiarize Agency managers on various human resources responsibilities. ...

DMCC performance indicators include the number of arrangements and referrals made which are considered “resolved” accounts. ...