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In most cases, if you filed Form T664 or T664 (Seniors), you are considered to have sold your capital property at the end of February 22, 1994, and to have immediately reacquired it on February 23, 1994. ...

Increased efficiencies, people satisfaction, and enhanced corporate image are considered to be long-term outcomes instead of results. ...

The strategy was also considered to be an ambitious plan that relied on a high level of SD awareness, understanding, commitment, and resources to realize the intended impact. ...

The key elements of these regulations are the requirements in respect to: how an application for the special allowance is made, the duties of the Minister of National Revenue to examine the application and to approve it where the applicant is eligible; the elements required to determine if a child is considered to be maintained by the applicant; and the administration of the payments. ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 − $150). ...

Footnotes Footnote 1 A vehicle in this category is considered a motor vehicle if it is used mainly to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special worksite that is at least 30 kilometres from the nearest community having a population of at least 40,000. ...

Note If you made an election to have your same-sex partner considered your common-law partner for 1998, 1999, or 2000, then, for those years, your common-law partner also could not designate a different housing unit as their principal residence. ...

The following examples are two different circumstances that are clear examples of what the CRA sees as carrying on a business: If your organization engages in a one-time sponsorship deal, it would not generally be considered as "carrying on" a business; and Making sales or providing services on a regular daily or even weekly basis, with the operation requiring ongoing care and attention, would likely be viewed as "carrying on" a business. ...

To be eligible for the DTC, you must have limitations, all or substantially all of the time (at least 90% of the time), in two or more of the DTC categories, so that the cumulative effect of the limitations when considered together is equivalent to having a marked restriction in a single DTC category. ...

For Michel’s TFSA contributions to be considered a qualifying transfer, with no tax consequences, Bank “A” must complete a direct transfer of funds to Bank “B.” ...