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Return to footnote2 referrer Footnote 3 To be considered charitable, a stated purpose must meet certain requirements laid out by the courts. ... One of these requirements is that the stated purpose cannot be what the courts have considered to be a political purpose. ... Return to footnote4 referrer Footnote 5 Generally, PPDDAs include, but are not limited to, the types of activities the Canadian courts have considered to be political activities. ...

. ¶1.10 to 1.12 have been added to provide information on the factors to be considered when deciding if a worker is an employee or self-employed individual when the contract is formed either in a province or territory outside of Quebec, or formed in the province of Quebec. ... The discussion also describes how a particular operation must be carried out in a sufficiently commercial or business-like manner to be considered a business. ... Readers are referred to a webpage that provides a listing of the organizations that are currently considered qualified donees. ...

In addition, objections that are not considered part of the assessment of tax, penalty and interest cannot be accepted. ... If we grant you an extension, your objection is considered to be filed on the day we send you the extension decision notice. ... If your objection is not considered valid, the CRA will send you a letter with an explanation of why your objection cannot be accepted. ...

Directors are responsible for reviewing the status of individuals when adverse information that may be considered relevant to future reliability arises. ... Directors are responsible for reviewing the status of individuals when adverse information that may be considered relevant to their reliability arises. ... However, there were no documented instances where the continued validity of the individual’s security status was considered in cases where discipline other than termination was rendered. ...

A process including an oversight body is in place to ensure an enterprise view has been considered when acquiring new business intelligence tools. ... A process overseen by a governance committee is in place to ensure a horizontal view has been considered when acquiring new business intelligence tools. ...

Products do not require application of the cannabis excise stamp to be considered packaged. ... Cannabis products are considered packaged when they are placed in the smallest consumer package (including any outer wrapper, package, box or other container) containing all required labels, and that are ready for sale to a consumer. Products do not require application of the cannabis excise stamp to be considered packaged. ...

However, the CRA recommends that institutions that have not received confirmation of eligibility apply by writing to the CRA to confirm that the institution is considered a university outside Canada. ... A student is not considered to be in full-time attendance when he or she carries a minor course load or devotes the greater amount of time to other non-curriculum activities, such as earning income from employment. ... Airline travel three times a semester, for example, is not considered a commute. ...

A non-resident trust that is considered to be resident under section 94 of the Income Tax Act for purposes of Part I (discretionary trust) is also considered resident for purposes of the foreign affiliate reporting rules. ... Where a group of related reporting entities are electing to file under the group filing option, each reporting entity within the related group is required to determine whether a foreign affiliate meets the criteria to be considered as a "dormant" affiliate for the reporting period based on that reporting entity's total cost amount in that foreign affiliate. ...

However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...

However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...