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The reader should, therefore, consider the chapter’s information in light of the relevant provisions of the law in force for the particular tax year being considered. ... An occupation, for this purpose, is considered to be employment as well as a profession, vocation, or trade. ... Post-doctoral fellowship 1.19 An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program for purposes of subsection 118.6(1). ...

Each of these requirements must be considered before a determination can be made. ... The travel costs incurred for visits home would not be considered to be travel to receive medical services and therefore would also not be considered eligible medical expenses. 1.72 Accommodation and parking costs must be supported by receipts. ... Claims under paragraph 118.2(2)(l.2) or 118.2(2)(l.21) will be considered on a case by case basis. ...

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. ... However, if large numbers of such securities are concentrated in the hands of a small group of people, their impact will need to be considered. ... In such situations, the corporations may be considered not to be dealing with each other at arm's length. ...

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. ... Regardless of any contrary provisions in the trust agreement, the actions of these other persons in respect of the trust must be considered. ... Note however that paragraph 94(4)(h) ensures that a deemed resident trust is not considered resident for purposes of applying the attribution rule in subsection 75(2), as discussed in ¶1.11. ...

In general, for such multiple moves, each move is considered separately to determine whether it is an eligible relocation. ... This means that the move from dwelling A to dwelling B is considered a relocation, and the move from dwelling B to dwelling C is considered a second relocation. ... Dwelling A is considered the old residence, and dwelling C the new residence. ...

In order for the taxpayer to be considered to have undertaken the activity in pursuit of profit, i.e. to be considered to be carrying on business, the artistic or literary endeavours must be carried on in a sufficiently commercial or business-like manner. ... To determine the income tax implications of the amounts an artist or writer receives, all the relevant facts and circumstances must be considered. ... This $2,000 membership is considered an advantage in respect of the gift of the painting by Alex to the museum and will reduce the eligible amount of the gift that Alex is considered to have made to the museum for purposes of the donation tax credit under section 118.1. ...

Any balance paid in the year is then considered to be for child support payable for earlier periods or for support of the recipient, as the case may be. ... The $30,000 lump-sum payment is considered to be a release of future obligations and therefore is not considered a support amount. ... Payments of income taxes must be considered on a case-by-case basis and require a review of the wording in a specific agreement or court order. ...

A new chapter is not considered to be draft during the comment period. ... This Chapter discusses some of the factors to be considered in making such a determination. ... The provisions of the particular treaty must be considered to determine if a reduced tax rate applies. ...

These notifications will be considered valid for a specific period of time depending upon the notification method used. ... Such amounts are considered deductible under the small business deduction rules by the application of subsection 137(4). ... This means that it will not be considered to cease being a CCPC at a particular time for the purposes of subsection 249(3.1). ...

The reader should, therefore, consider the Chapter’s information in light of the relevant provisions of the law in force for the particular tax year being considered. ... A common characteristic of such a Roth IRA is that the owner of the Roth IRA is considered to own the assets held in the account by the custodian. ... In addition, when determining whether an employer contribution was made to an arrangement, the entire plan is considered the arrangement, not each separate account. ...