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An RDSP is no longer considered registered when it does not meet: the conditions of registration under subsection 146.4(4) of the ITA; the requirements under the CDSA; or the terms of the plan. ... The issuer will also transfer all information pertaining to the RDSP that is considered necessary for the new plan to comply with both the ITA and the CDSA. p. ... The non-taxable part of this additional payment will be considered zero. ...

However, some difficulty could arise when trying to determine when a tax credit or a deduction from tax is considered “received”. ... Before March 2000, this type of advantage was not considered as government assistance. ... These criteria should be considered in assessing the nature of the payment. ...

Whether a person will be considered an agent of another person is a question of fact. ... In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. ... Paragraphs 8 to 12 of this memorandum outline what is considered an advisory, consulting or professional service. ...

When the Transaction Value Method is not appropriate, a series of other methods must be considered in a specific order. ... In addition, the use of hindsight is not considered an appropriate way of determining a transfer price. ... It is likely that differences will exist with the cost pool considered operating expenses for income tax and the cost pool considered general expenses for customs. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

Section 116 applies when the vendor is a non‑resident or considered to be a non‑resident under the Act (e.g., subsection 250(5) Deemed non‑resident). ... The CRA will review each case on an individual basis whenever a purchaser assessment is being considered. ... The disposition of mineral rights in Canada is considered to be a disposition of a Canadian resource property, and as such, is subject to the requirements of subsection 116(5.2). ...

Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ... The nature and purpose of the package being sold has to be considered to determine whether it is a tour package or something else. ...

If it is paid or considered to have been paid to a qualifying survivor, it will always be a refund of premiums. ... The legal representative will also determine if the amount can be considered a designated benefit. ... It may be considered a RRIF benefit or an after-tax amount if the payout is delayed. ...

Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... For example, a supply of a gift is considered a sale. Exclusions from liability to account for tax on taxable benefits Exclusions 27. ... Residential accommodation The provision of board (i.e., meals) and lodging (i.e., residential accommodation) is specifically listed in the ITA as a benefit derived from an office or employment and is considered a taxable benefit. ...

Effective January 1, 2015, proposed amendments to paragraph (c) of the definition of "qualifying member" will exclude property of nominal value from the property that can be considered for the purposes of determining if a registrant meets the property conditions of the paragraph. ... The GST/HST considered collected and paid is based on the fair market value of the housing on the later of those two times. The amount of tax considered to have been collected by the builder must be included in a GST/HST return for the reporting period that includes the date the GST/HST is considered to be collected and paid, and any positive amount of net tax must be remitted. ...