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Three items of identification-- the Business Number, tax year end, and Web Access Code or EFILE On-Line number and password-- make up your electronic signature, which is considered official. 8. ...

To speed up our review when you ask for a waiver under subsection 8503(5) of the Regulations and member contributions are made towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required; the contributions cannot reasonably be considered to be for the member’s own benefits; the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions; and the main purpose for the arrangement is to make sure that the plan is adequately funded. ...

They are considered pensionable earnings for the purposes of a benefit accrual under an employer-sponsored registered pension plan. ...

In-kind transfers of property from an RRSP to an IPP are not considered swap or RRSP strip transactions. ...

. ¶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. ...