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Charities, as defined in subsection 123(1), are not included within the definition of a specified person, however municipalities, hospital authorities, school authorities, public colleges and universities may be considered to be specified persons. ...

Refer to Foreign Income Verification Statement for further information on the T1135 and what is considered specified foreign property. ...

What is considered major international tax non-compliance for the purposes of the initiative? ...

Who can claim a Charitable Donation Tax Credit (CDTC) in respect of an estate donation that is not considered a GRE donation or former GRE donation? ...

We also increased to 47% [Footnote 2], the percentage of our fleet vehicles that are considered green. ...

This confirmed that the third strategy should be considered an update, and we should continue to focus on employee awareness and integrating sustainable development into our operations and programs. ...

A) A business is considered linked to a charity's purpose if it fits within one of the following categories: A usual and necessary concomitant (meaning naturally accompanying or associated) of charitable programs So these activities supplement charitable programs and are necessary for the effective operation of the programs, or they improve the quality of the service delivered in these programs. ...

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. ...

The children must be under 18 on that date to be considered eligible. ...

The following variables are used in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification A return is considered taxable when the sum of net federal tax, net provincial tax, CPP payable on self-employment earnings and social benefit repayment amounts was at least $2 and non-taxable when this sum was less than $2. ...