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. ¶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. ...

Deemed residents- If you were a deemed resident of Canada in 1999 (as defined on page 8) but, under a tax treaty, you were considered a resident of another country, we may deem you to be a non-resident of Canada for tax purposes. ...

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. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been appropriately considered during proposal development and decision making. ...

This election allows the shareholder to exclude from income the amount that otherwise, would be considered a taxable foreign dividend. ...