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Essentially, the working papers are the only evidence of the FR’s review related to any adjustments considered or made. ... Secondly, the claimant can change their mind later and file an objection for the expenditures not considered SR&ED. ... This waiver is considered binding by the Appeals Division provided that it is valid and used correctly. ...

In all instances where books and records are considered inadequate, an informal request or a requirement letter to keep adequate records should be sent to the taxpayer. ... In these cases, or if a penalty was considered but not levied, advise the taxpayer in writing that consideration will be given to levying the penalty in subsequent years in the event of reoccurrence. ... In no case is a penalty to be applied without the taxpayer first being advised in writing that a penalty is being considered. ...

In this case, the gross RCA contribution would be considered to be $10,000, which may be in excess of the RCA's terms and provisions. ... This transfer of funds does not apply if the receiving plan has a non-resident custodian or is a foreign plan that, under subsection 207.6(5) is considered to be an RCA for Canadian residents participating in the plan. ... The special rules apply when the plan or arrangement is not normally considered to be an RCA and not excluded by any of paragraphs (a) to (l) and (n) under the definition of retirement compensation arrangement in subsection 248(1). ...

Activities limited to informing hunters or anglers of their rights and responsibilities; giving them an overview of the rules, policies and regulations such as boating and navigation rules; briefing them on the local trails and hunting/fishing areas; or providing site maps are not considered to be a guide service. ... For example, providing facilities for freezing or storing game or fish is considered an amenity that forms part of the accommodation when the freezing or storing is not provided as part of game or fish processing. ... This is considered to be a single package. Customized packages Customized tour packages are eligible tour packages if they are sold for an all-inclusive price and if they include short-term and/or camping accommodation in Canada and at least one service. ...

If the CRA has not confirmed that a return was accepted (for example, in the case of an incomplete or faulty transmission) the return is considered not to have been filed. ... A notice or other communication is considered to be made available if it is posted by the CRA in the person's secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not revoked that authorization before that date. 9. ... For GST/HST purposes, subsection 335(12.1) indicates that a print-out provided by the CRA of information received by electronic media under section 278.1, is considered to be received as evidence and is, in the absence of evidence to the contrary, proof of the return filed by the person under that section. ...

For purposes of the ETA, ''gift certificate'' includes a gift card provided the gift card meets all the conditions to be considered a gift certificate. ... Upon redemption, the certificates are considered to be coupons for GST/HST purposes and are subject to the provisions of section 181 of the ETA. ... To be considered a gift certificate for GST/HST purposes, the certificate cannot have any intrinsic value. ...

As such, provided the appurtenance is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, the appurtenance is considered to be part of the residential complex. ... Not included in total tax paid 15 The following property and services are not included in the total tax paid by the particular individual for purposes of the section 256 rebate because they are not considered improvements within the meaning of the Act: purchase of power tools to be used in the construction of the home legal fees related to financing purchase of area rugs purchase of custom-made draperies and blinds moving expenses pesticides and weed spraying purchase and installation of free-standing appliances and furniture purchase of a television and a sound system purchase of art work and home decorations which are not fixtures purchase of linen. 16. Property and services such as those listed in paragraph 15 are either considered current expenses or are included in a separate class of property from that of the residential complex for income tax purposes and, therefore, are not considered qualifying improvements. ...

Slide 2 In the previous presentations we covered: How to decide if a worker is an employee or self-employed where we covered the factors that are considered in making this decision. ... When a payment is made, and it’s received after your final December remittance due date, it will be considered late. ... Here’s what we have learned so far: How to decide if a worker is an employee or self-employed – where we went over the factors that are considered in making this decision. ...

Activities limited to informing hunters or anglers of their rights and responsibilities; giving them an overview of the rules, policies and regulations such as boating and navigation rules; briefing them on the local trails and hunting/fishing areas; or providing site maps are not considered to be a guide service. ... For example, providing facilities for freezing or storing game or fish is considered an amenity that forms part of the accommodation when the freezing or storing is not provided as part of game or fish processing. ... This is considered to be a single package. Customized packages Customized tour packages are eligible tour packages if they are sold for an all-inclusive price and if they include short-term and/or camping accommodation in Canada and at least one service. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, would be required to include that amount in its net tax calculation. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule would be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on February 3, 2013. ...