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In Rich, the Federal Court of Appeal summarized several factors usually considered in making such a determination. ... A debt is considered bad for the purpose of section 50 when the whole amount is uncollectible. ... Each debt considered separately 1.40 Where an amount owing to a taxpayer by a particular debtor consists of more than one debt, each debt is to be considered separately in determining the extent to which the comments in ¶1.39 apply. ...

This Chapter describes activities that are considered farming, and activities that are not considered farming. ... Table of contents Discussion and interpretation What is considered farming? ... The facts of each situation must be considered on a case by case basis; and fishing. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered. ... It could be considered: employment income; a retiring allowance; non-taxable damages; or a combination of these. ... The courts have taken the view that an ex-gratia payment received in respect of a loss of employment will be considered a retiring allowance. ...

Where no use was made of the property during that year, the use made of the property in the previous tax year will be considered. ... However, in such situations, the specific facts must be considered to determine whether the particular property or properties purchased will be considered as a replacement property for the original property or properties. ... Each situation must be considered on its facts to make this determination. ...

The factors to be considered in the determination of an individual’s residence status are discussed throughout this Chapter. ... An individual is considered to be resident in the province where he or she has significant residential ties. 1.3 In some cases, an individual will be considered to be resident in more than one province on December 31 of a particular tax year. ... Meaning of resident 1.5 The term resident is not defined in the Act, however, its meaning has been considered by the Courts. ...

Prizes from lottery schemes, pool system betting, and giveaway contests are also considered. ... In order for a transfer to be considered voluntary, there must be no obligation to make such a transfer. ... The prizes are considered to be employment income taxable under subsection 5(1). ...

A new chapter is not considered to be draft during the comment period. ... A repayment of $2,000 of the Year 2 loan amount is considered to have been made by December 31, Year 3. ... The provisions of the particular treaty must be considered to determine if a reduced tax rate applies. ...

For more information about what is considered to be a research grant, see ¶ 3.58. ... In certain limited circumstances, however, amounts received by a post-doctoral fellow may be considered a research grant for purposes of paragraph 56(1)(o) (discussed further at ¶ 3.58). 3.38 Generally, post-doctoral fellows are not considered to be students as that term is used in the Act. ... Such individuals are primarily considered to receive employment income as discussed in ¶ 3.37 to 3.38. ...

On the other hand, a foreign income or profits tax (or portion of the tax) that might otherwise be considered to be business-related but that does not qualify as BIT is not excluded from the definition, and may therefore be considered a NBIT. ... Payment is considered to have been made at the time the amount was withheld. 1.38 A tax is not considered to be paid by the taxpayer for foreign tax credit purposes if the actual liability for the tax lies with another person. ... The sale occurred on a stock exchange in a foreign country and the taxable capital gain is considered to have its source in that foreign country. ...

The operation of bulldozers and boom boats at the mill site are considered part of manufacturing activities. ... While activities related to the receiving and storing of raw materials away from a taxpayer's plant or warehouse are considered to be qualified activities, activities related to the transportation of the raw materials to the plant or warehouse are generally not considered to be qualified activities. ... The compilation of cost records, payrolls, etc., by a computer is not considered to be a qualified activity. ...