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In such a scenario, the identified issue cannot be considered as the technological uncertainty. ... Therefore it is not considered a Systematic Investigation or Search for the purpose of resolving a technological uncertainty. ... If the work generates or confirms what is within the technological knowledge base, even though the work was undertaken systematically, it will not be considered as SIS for reducing or eliminating technological uncertainty. ...

For example, in an industrial context, “possible solution to the problem” may be referred to as a “hypothesis”, and “building and testing of a prototype” may be considered as part of the “experiment or analysis.” ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Once an SR&ED project has started, work in any year that is commensurate with the needs of and directly in support of the attempt to achieve a scientific or technological advancement is considered part of the SR&ED project. ...

It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...

As a selected qualifying employer, the employer is also considered for that fiscal year and for purposes of subsection 172.1(10) to be a qualifying employer. ... To be considered as a qualifying employer of a pension plan, the following conditions must be met: The employer must not have become a participating employer of the pension plan in the fiscal year. ... An "excluded activity" is generally an activity that is normally carried on by an employer for purposes other than for administering a pension plan; accordingly, excluded activities are not considered pension activities. ...

They are not related to any previous employment and are not considered to have any connection to a reserve. The payments are therefore considered to be off‑reserve. The fact that you live on a reserve is not significant enough to connect the income to a reserve. ... If help is needed to find out if a tract of land is considered to be a reserve, for purposes of this exemption, advise individuals to contact their Band or CIRNAC. ...

For the CRA portion of the audit, the OAG examined whether: CRA adapted its compliance strategies to enable consistent assessment of GST/HST in accordance with the current legislative framework; CRA considered best practices to preserve the GST/HST tax base for e-commerce. ... The CRA has considered e-commerce transactions as a compliance risk since 2015 and they have been integrated within our risk assessment methodologies. ... The trend of the tax gap can be considered as one of many indicators of performance at a strategic level because the trend can be influenced by the tax administrator, in addition to other players. ...

This information should be considered during the "regular" review; and Any deficiencies with respect to defensibility or due process noted during past Appeals reviews should be corrected by the RTA. ... Therefore the claim for the work of a partner, and/or the partner’s own SR&ED claim, can be considered unsubstantiated if the supporting evidence is insufficient to establish what was done and/or by who. ... During the SR&ED review, RTAs will work with the claimants to: explain the SR&ED program, its requirements, its services and policies to claimants who would like more information about the program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need to see and discuss during the visit and indicate whether it is information from personnel who worked on the projects, or supporting evidence, or both, so that the claimant can be prepared for the review; determine the best people to speak to during the review; identify, as early as possible, any new issues that arise during the review; identify ways to resolve review issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the work is not considered to be SR&ED, or if any other decisions are unfavourable to the claimant. ...

Since the supplier simply contacts the common carrier to inform them that the good is ready for pick up, the supplier is not considered to have retained the carrier on behalf of the recipient. ... The fact that a supplier may be reimbursed for shipping costs does not affect whether a supplier is considered to have retained a common carrier or consignee on behalf of the recipient. 16. ... Since the Nova Scotia company is acting as agent for the supplier, the good is considered to be sold by the supplier at the time the Nova Scotia company sells the good to the purchaser. ...

Although Gail worked multiple jobs, her tax situation is still considered simple because she only earned employment income. ... Because Gail has a child, they are considered a family of 2, which means Gail could have earned up to $45,000 to qualify. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on the first business day after the due date. ...

In addition, an activity that might not ordinarily be classified as a business (such as buying, selling and holding investments) may be considered as such if it is carried on as a business endeavour. ... Otherwise, every limited partner may be considered to be a general partner. 61. ... Individual A and Individual B may be considered to be members of a partnership with respect to the operation of the retail store because they are carrying on a business in common with a view to profit. 86. ...