Search - considered

If the taxpayer has considered, in advance, the functions performed by the related entities and the availability of comparable information, the decision to bundle or not should be easier to justify and documented in writing. ... In order to make reasonable efforts, the onus is on the taxpayer to have accurately described and to have considered, in advance, whether the arm's length principle is being followed for all related party transactions, bundled or not. Bundling is also an issue that should be considered for all payments to non-residents (even if the parties are not related) as it may have reduced or eliminated, otherwise applicable, withholding taxes. ...

For this reason, the monitoring of employee accesses to taxpayer and other similar information by RQ is considered to be out of scope of this PIA. ... While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information utilized through the Monitoring of Electronic Access to Taxpayer Information Program is considered Protected B. ...

For more information on designated benefits, refer to Qualified beneficiary and designated benefit For the taxable amounts shown in box 16 do not include: the amounts directly transferred on breakdown of a marriage or common-law partnership as reported in box 35 the amounts considered to have been received by the deceased RRIF annuitant just before death the amounts that the deceased RRIF annuitant’s child or grandchild has received or is considered to have received as a designated benefit from a RRIF the income earned on RRIF property after the year that follows the year of the RRIF annuitant’s death For more information about tax situations that can arise when an RRIF annuitant dies, refer to Deceased RRIF annuitant. Box 18 – Amounts deemed received by the annuitant – Deceased The deceased annuitant of a RRIF is considered to have received, just before death, an amount equal to the fair market value (FMV) of the RRIF property at the time of death. ... This includes the following situations: at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment at the time of the payment, either the RRIF annuitant or the contributor spouse or common-law partner was a non-resident Box 28 – Income tax deducted Enter the amount of income tax you deducted. ...

Eligibility In order to be considered eligible for funding, organizations must meet all of the following criteria: Must register annually with the CVITP and receive CRA approval to participate in a given year. ... The Revenu Quebec grant is not considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 5. ... Grant funding received from Revenu Quebec for the purposes of filing Quebec provincial returns would not be considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 6. ...

The employer found that: The average cost for parking across the city is $18 per day on weekdays In the immediate neighbourhood, parking spaces in comparable uncovered lots cost an average of $22 per day There are also covered lots nearby which average $26 per day As the comparable parking spaces to those provided to their employees in the immediate area average $22 per day, $22 would be considered the FMV of the parking space per day, unless there was some other factor in how the parking was provided that either increases or decreases the FMV. ... Travel between work and home is not considered travel for business purposes. ... Although the right to use a parking space is considered a benefit to the employee, the employer is not required to include an amount on their T4. ...

It is considered that this documentation package is consistent with the general principles outlined in Chapter V of the Organisation for Economic Co-operation and Development Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("OECD Guidelines"). ... The list of documents below is considered to be exhaustive. That is, it includes all documents that the PATA tax administrations view as necessary in order to provide transfer pricing penalty relief under this package. ... Description of the data and methods considered and the analysis performed to determine the transfer pricing and an explanation of why alternate methods considered were not selected. ...

This means you are declaring: Only the residential property can be considered as qualifying for the exemption for primary place of residence For only the residential property can your personal occupancy of a dwelling unit (or the personal occupancy of your spouse or common-law partner) be considered as usable for the exemption for qualifying occupancy You must fill out this section to be eligible for one of these 2 exemptions. ...

However, for income tax purposes, a bare trust is a trust arrangement under which the trustee can reasonably be considered to act as agent for all the beneficiaries under the trust regarding all dealings with all of the trust's property. A trustee can reasonably be considered to act as agent for a beneficiary when the trustee: has no significant powers or responsibilities cannot take action without instructions from that beneficiary the trustee’s only function is to hold legal title to the property For the trustee to be considered as the agent for all the beneficiaries, it would generally be necessary for the trust to consult and take instructions from each and every beneficiary regarding all dealings with all of the trust property. ... An estate is considered to be a testamentary trust that arose on and as a consequence of an individual’s death. ...

If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...

In the circumstances, the distribution will not be considered an Excluded Amount. ... While the determination will be based on the facts and circumstances of each case, the following are some of the factors that will be considered in that regard. This list is not to be considered exhaustive of the factors that could be relevant in any particular fact circumstance. ...