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Immigrants and emigrants are considered part-year residents. They are generally subject to tax on their world income from the date of entry into or until the date of departure from Canada. ...

. ¶1.9(b) (formerly paragraph (b) of ¶7 of IT-419R2) describes situations where a common-law partner’s child will be considered the taxpayer’s child. ...

Audits are considered a civil matter, and the taxpayer has to defend their position. ...

If this happens, you will not be considered for this program or be eligible for a reward, and the information you provided can be used by the CRA for other compliance action. ...

This is considered retroactive tax planning and is viewed as inaccurately changing the reporting of the income. ...

It states that the time of export is considered to be the time at which an exported softwood lumber product was last loaded aboard a conveyance for export. ...

Licensees’ monthly excise duty returns must be filed up-to-date to be considered for semi-annual filing. ...

An automobile is considered to be put into service at the earliest of: the date the automobile is registered with a motor vehicle authority; the date it is plated; the date on which the automobile's warranty has been put in place; or the date the automobile is appropriated by a dealer for their own use. ...

Sample rulings are not considered appropriate. When a form other than the prescribed form is used, the information provided by the joint venture participants should be compared to the items enumerated in the policy. ...

Decision A SLFI's request to late file a subsection 225.2(4) election will be considered on a case-by-case basis within the context of the following guidelines: 1. ...