Search - considered
Results 301 - 310 of 403 for considered
Ministerial Correspondence
14 March 2013 Ministerial Correspondence 2013-0477251M4 - Prescribed Prizes, Lottery Winnings, Insurance
Lottery winnings are not considered to be income from such a source and they are generally non-taxable under the Act. ...
Ministerial Correspondence
27 March 2014 Ministerial Correspondence 2014-0518601M4 - Non-qualified investments held in registered plans
Any proposal to change legislation must be considered by the Minister of Finance and approved by Parliament. ...
Ministerial Correspondence
7 November 2012 Ministerial Correspondence 2012-0462471M4 - medical expenses - cosmetic
An amount is considered to qualify as a medical expense for the METC if it is paid to a medical practitioner, dentist, nurse, or a public or licensed private hospital for medical or dental services. ...
Ministerial Correspondence
28 September 2010 Ministerial Correspondence 2010-0378121M4 - medical expenses - vitamins
In Interpretation Bulletin IT-339R2, Meaning of private health services plan [1988 and subsequent taxation years], the Canada Revenue Agency lists the requirements a plan has to meet for it to be considered a PHSP. ...
Ministerial Correspondence
13 April 2010 Ministerial Correspondence 2010-0362981M4 - medical expenses - cosmetic procedures
13 April 2010 Ministerial Correspondence 2010-0362981M4- medical expenses- cosmetic procedures Unedited CRA Tags 118.2(2) Principal Issues: The client is requesting clarification on whether certain types of cosmetic procedures would be considered to be eligible medical expenses for purposes of the medical expense tax credit. ...
Ministerial Correspondence
30 March 2010 Ministerial Correspondence 2010-0354571M4 - HRTC - Cottage on Leased Land
According to paragraph 5 of Income Tax Interpretation Bulletin IT-120R6, Principal Residence, "a seasonal residence can be considered to be ordinarily inhabited in the year by a person who occupies it only during his or her vacation, provided that the main reason for owning the property is not to gain or produce income. ...
Ministerial Correspondence
7 June 2010 Ministerial Correspondence 2009-0331151M4 - Home Renovation Tax Credit - Central Vacuum
A central vacuum cleaner is considered a household appliance. Some of the costs associated with the installation of a central vacuum system could relate to renovations which the Canada Revenue Agency (CRA) would not consider household appliances. ...
Ministerial Correspondence
2 November 2010 Ministerial Correspondence 2010-0380991M4 - Tax implications of the sale of a duplex
For example, a request made in 2010 must relate to the 2000 or subsequent tax years to be considered. ...
Ministerial Correspondence
3 June 2010 Ministerial Correspondence 2009-0323871M4 - Home Renovation Tax Credit - Central Vacuum
A central vacuum cleaner is considered a household appliance. Some of the costs associated with the installation of a central vacuum system could relate to renovations which we do not consider household appliances. ...
Ministerial Correspondence
1 June 2010 Ministerial Correspondence 2010-0364891M4 - Indians- Employment Income Scenarios
The Supreme Court of Canada has directed that connecting factors must be considered when making such a determination, meaning that factors connecting the income to a location either on or off a reserve must be identified and the significance of each factor weighed. ...