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Income tax A non-resident director is not considered to be employed in Canada if they do not attend any meeting or does any other functions in Canada. ... Director's fees paid to a corporation or partnership Where an individual is acting on behalf of or representing a corporation as a director and the fees relating to these services are paid directly, or are turned over by the individual to the corporation, those fees are considered to be income of the corporation and not of the individual. ...

So if you don't file your financial statements, then your annual return filing is considered incomplete, at which point you could risk losing your registered status. ... So we do recommend that you remove all of that information from the financial statements before you send them in to us, just to prevent us from releasing any information that could be considered confidential. ...

The supplier is considered to have collected the tax (and is therefore responsible for remitting the tax) at the time of forfeiture. ... At the time of forfeiture, the person who made the deposit is considered to have paid tax on the forfeiture. ...

A person who provides financial services by means of discounting income tax refunds and who is considered to be a discounter for purposes of the Tax Rebate Discounting Act is considered to be a listed financial institution for GST/HST purposes. ...

Sources of income The following are considered as sources of income: Bad debts Reserves Vacation trips and awards Government grants and subsidies Surface rentals for petroleum or natural gas exploration Rental income Gift cards or certificates – sales Incentive income – pre-loaded credit cards and gift cards Barter transactions Selling a property Lottery prize commissions Bad debts If, during the year, you received any amount that you wrote off as a bad debt in a previous year, you have to include the amount in your income for the current year. ... If you are involved in a barter transaction, the goods or services you received could be considered proceeds from a business operation. ...

When recommendations for corrective action in a prior internal audit relate to areas considered being at risk, more in depth follow-up audits are included in subsequent CAEB annual business plans. ... These were considered to be completed by CAEB. The remaining 62 (43%) had satisfactory progress and 7 (5%) were no longer relevant. ...

IAD efforts were focused on two areas that were considered more at risk for the 2006-2007 fiscal year. ... The audit work focused on areas that were considered at risk for the 2006-2007 fiscal year. ...

Level of risk to privacy: 1 Note Although the main purposes of the engagement consultation activity is non-administrative in nature, employees must be aware that the personal information may be used for secondary purposes that would be considered as consistent uses (i.e. disciplining an employee for inappropriate or offensive comments, or in cases of issues with the code of values and ethics). ... Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

The person: has been living with you in a conjugal relationship, and this current relationship has lasted at least 12 continuous months Note In this definition, “12 continuous months” includes any period that you were separated for less than 90 days because of a breakdown in the relationship. is the parent of your child by birth or adoption has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support Fair market value (FMV) Fair market value (FMV) – is generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm’s length and under no compulsion to buy or sell. ... Related persons Related persons – are not considered to deal with each other at arm's length. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ...