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Ministerial Correspondence
21 April 2008 Ministerial Correspondence 2008-0269941M4 - Disposition of a Life Insurance Policy
Under the definition of "proceeds of disposition" in subsection 148(9) of the Act, the payment received as a refund of premium would be considered to be the proceeds of disposition of the policy. ...
Ministerial Correspondence
26 June 2009 Ministerial Correspondence 2008-0300071M4 - Olympic Medals
Eligible income earned in 2008 that was contributed to a qualifying account on or before March 2, 2009, may, if the athlete elects, be considered to have been contributed in 2008 for the purposes of calculating the athlete's income for 2008. ...
Ministerial Correspondence
25 June 2009 Ministerial Correspondence 2009-0317381M4 - Home Renovation Tax Credit (HRTC)
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
17 July 2009 Ministerial Correspondence 2009-0322231M4 - Eligible expenditures- home renovation tax credit
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
21 July 2009 Ministerial Correspondence 2009-0327131M4 - HRTC - Eligible expenditures & individual projects
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
21 July 2009 Ministerial Correspondence 2009-0327421M4 - HRTC - Eligible expenditures and T1 positioning
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
13 August 2009 Ministerial Correspondence 2009-0315471M4 - Eligible expenditures- home renovation tax credit
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
25 August 2009 Ministerial Correspondence 2009-0325951M4 - Home Renovation Tax Credit
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
6 August 2009 Ministerial Correspondence 2009-0310961M4 - HRTC - Eligible expenditures
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...
Ministerial Correspondence
21 July 2009 Ministerial Correspondence 2009-0322911M4 - HRTC - Condominiums - Common area expenditures
In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...