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The application of GAAR should always be considered, even if a GAAR Ruling is not being requested. ... The application of GAAR must be considered even if a GAAR Ruling has not been requested. ... Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

In order to be considered, a request must follow the steps noted in “Making a Request” above. ... LLCs can be considered fiscally transparent for United States tax purposes. ... As a general rule, a request for an agreement will be considered on a prospective basis. ...

Note If you are a specified employee and your employer made contributions to your EPSP, you may have to pay tax on the amount that is considered an excess amount. ...

The following are allowable research expenses: salary or wages paid to an assistant the cost of minor equipment and supplies laboratory charges travelling expenses (including meals and lodging) that were incurred while travelling for any of the following situations: between your home and the place where you temporarily lived while doing the research work from one temporary work location to another on field trips connected with your research work Note If you lived temporarily in a place other than your home, the amount paid for meals, lodging, and living expenses is considered personal. ...

If the prohibited investment ceases to be a prohibited investment while it is held by the TFSA trust, the TFSA trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...

A non-taxable allowance is an allowance that was considered reasonable at the time it was paid. ...

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007. ...

Any location to or from which the employee regularly reports for work or performs the duties of employment is generally considered a regular place of employment. ...

Include the amount of insurance proceeds considered as proceeds of disposition in column 4- proceeds of dispositions in the year of area A, and in area D, Equipment dispositions in the year or area E, Building dispositions in the year, whichever applies. ...

Specialized equipment you add to the automobile to meet the requirements of a disabled person or for employment (such as cellular phones, two-way radios, heavy-duty suspension, and power winches) are not considered to be part of the automobile's cost for purposes of calculating the standby charge. ...