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Note Unless otherwise specified in the legislation, the credits are considered government assistance and must be included in income in the tax year they are received. ... Note The Newfoundland and Labrador offshore area and the Nova Scotia offshore area are considered provinces. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. ... Each dependant for whom you claim this amount must have been one of the following individuals: your child or grandchild; your brother, sister, niece, or nephew, parent or grandparent (including in-laws) who was considered to be a resident of Canada for income tax purposes; or your aunt or uncle who was considered to be a resident of Canada for income tax purposes. ...

Note Unless otherwise specified in the legislation, the credits are considered government assistance and must be included in income in the tax year they are received. ... Note The Newfoundland and Labrador offshore area and the Nova Scotia offshore area are considered provinces. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... In some cases, amounts you receive may not be considered pension income and may have to be reported elsewhere on your return. ... Each dependant for whom you claim this amount must have been one of the following individuals: your child or grandchild; your brother, sister, niece, or nephew, parent or grandparent (including in-laws) who was considered to be a resident of Canada for income tax purposes; or your aunt or uncle who was considered to be a resident of Canada for income tax purposes. ...

If an approved instrument is recalibrated or otherwise modified in any way that may affect its metrological characteristics, it can no longer be considered approved for excise duty purposes and must be re-examined. ...

The framework also requires that Strategic Investment Board‑approved projects be considered by the Resource and Investment Management Committee (RIMC) when the costs related to the CRA real property part of the project are expected to be more than $1 million in any fiscal year, and (RIMC/Agency Management Committee or Treasury Board approval has not already been obtained; or if there is a request for incremental funding from the Agency's Strategic Priorities Fund. ...

Initiatives such as requiring front-end burden impact analyses for all major investment projects, assessing burden impact during the internal audit and program evaluation functions, incorporating a burden reduction commitment into appropriate executive performance agreements, educating and increasing awareness of burden reduction among all employees, and engaging the public with mechanisms to make suggestions related to burden reduction are currently being considered. 3.3 Actions planned for April 2008 and beyond 3.3.1- Ongoing: We will measure and report on our progress in reducing the compliance and paperwork burden in our annual report to Parliament. ...

Several factors, such as topic complexity, new programs, compliance, relative importance of topics to taxpayers, and recommendations from call centre agents, are considered when determining where to place or remove “Smartlinks”. ...

They will be considered in the regular review cycle for the policies. ...

Changes to the RITS system will also be considered and examined. Given that the systems responsibility for RITS resides within the GST/HST Rulings Directorate, changes to this system can be made in a timely manner (i.e., within a week or two after changes are requested). ...