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Legislative and other changes ¶1.1 (formerly ¶1 of IT-334R2) remains unchanged; however, former ¶2 of IT-334R2 has been removed as the courts have seldom considered income from sources that are not specifically described in the Act. ¶1.3 (formerly ¶4 of IT-334R2) has been revised to describe a gift. ¶1.5 (formerly ¶4 of IT-334R2) has been expanded to provide an additional example of a taxable voluntary payment. ...

. ¶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. ...

All the information above is needed for the institution’s request to be considered complete and must be in English or French. ...

It is a question of fact whether the transaction reflects FMV and this will be considered on a case-by-case basis. ...

Since what is considered reasonable in the circumstances is a question of fact, it is not possible or practical to provide a list that would deal with every possible situation. ...

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. ...

This work in progress is considered inventory for the purposes of the Income Tax Act, and must generally be valued at the lesser of its cost and fair market value at the end of the year (i.e., the amount that can reasonably be expected to become receivable for that work in progress after the end of the year). 3. ...

All tax shelters are reviewed, and if they are considered potentially abusive, audits are carried out. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. ...

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ...