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If you send a payment to cover the balance due and it is received after your final December remittance due date, it will be considered late. ... Workers from a country that does not have a tax-treaty and who were in Canada for 183 days or more are considered deemed residents. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

A taxpayer with large unexplained tax reserves may be considered to be at a higher risk of non-compliance. ... To the extent this is evident in the books and records of the taxpayer, if the arrangement is considered acceptable tax planning and the risk of non-compliance is considered to be low, CRA officials will be able to finalize their compliance activity in a timely manner thus providing the taxpayer with earlier tax certainty. ... This evidence of motive was not excluded or considered irrelevant or inadmissible.” ...

As a result, property that was considered taxable Canadian property when you became a non-resident may no longer be considered taxable Canadian property when you return to Canada. ... Your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Income For the part of the year you were considered a resident of Canada, you have to report your world income. ...

A foundation's interest in a class of shares is considered insignificant if the foundation holds 2% or less of the issued and outstanding shares in that class. ... The directors of a foundation are considered not at arm's length with the other directors if they are related by blood, adoption, marriage, or common-law relationship. ... None of the shares held by the foundation are considered exempt shares. ...

If you send a payment to cover the balance due with your return, it will be considered late. ... Workers from countries that do not have a tax-treaty who were in Canada for less than 183 days are considered non-residents and should file an Income Tax and Benefit Return for the province or territory where they were employed. Workers from a country that does not have a tax-treaty and who were in Canada for 183 days or more are considered deemed residents. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... For example, most provincial sales tax credits are considered forgone revenues and are netted against the related provincial portion of HST administered by CRA. ...

A taxpayer with large unexplained tax reserves may be considered to be at a higher risk of non-compliance. ... To the extent this is evident in the books and records of the taxpayer, if the arrangement is considered acceptable tax planning and the risk of non-compliance is considered to be low, CRA officials will be able to finalize their compliance activity in a timely manner thus providing the taxpayer with earlier tax certainty. ... This evidence of motive was not excluded or considered irrelevant or inadmissible.” ...

In an employer-employee relationship, the payer is considered an employer and the worker an employee. ... Employment status Certain factors have to be considered when deciding if a worker is an employee or a self-employed individual. ... This factor has to be considered from the worker's perspective, not the payer's. ...

Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...

Flipped property rules If you have owned a housing unit (including a rental property) located in Canada or held a right to acquire a housing unit (such as the rights acquired in assignment sales) located in Canada for less than 365 consecutive days before its disposition, the property is generally considered to be a flipped property, unless it was already considered to be part of your inventory. ... If the disposition is considered: a capital gain, fill out Schedule 3 business income, fill out Form T2125, Statement of Business or Professional Activities For more information, see Capital gains. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ...