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Requests for on-site visits are considered on a case-by-case basis and the decision to grant an on-site visit will be made by the review management team. ... These should be considered as whole concepts; excerpts cannot be applied out of context 3.3 Formal CRA objection process After the CRA's decision on your SR&ED claim has been made, you still have options if you disagree. ... The proposal will include a brief explanation on each adjustment considered for the proposal of the penalty, the amount of the adjustment, and the amount of the penalty. ...

Amounts not eligible for transfer from an RPP and DPSP Report in box 18 amounts you transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the Income Tax Act that are considered income in the year they are transferred. These amounts are considered income in the year they are transferred. ... This is considered a qualifying medical expense which the recipient may claim medical expense tax credit on their income tax and benefit return. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... In some cases, amounts you receive may not be considered pension income by the CRA and you may have to report them elsewhere on your return. ... You were both considered residents of Canada on December 31, 2019 (or were considered residents of Canada on the date of death). ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... Related persons are not considered to deal with each other at arm’s length. ... Any university named in Regulation Schedule VIII at the end of February 26, 2018, is also considered to have applied for registration. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... If paid by cheque, this amount is considered paid when cashed or deposited by the client. ...

Related persons are not considered to deal with each other at arm’s length. ... Where, for example, the only collateral for the debt is the tax shelter property itself, or potential income from that property, the $90,000 would be considered to be a limited-recourse amount. ... It also includes any other indebtedness of the person that can reasonably be considered to relate to the gift or monetary contribution if there is a guarantee, security or similar indemnity or covenant in respect of that or any other indebtedness. ...

In addition, the meaning of mineral includes substances that are considered to be minerals within the ordinary meaning of that word. ... Jones is considered to be making a supply of a right to enter property for purpose of exploring for or exploiting a gravel deposit. ... Jones for the purchase of the gravel that is removed is considered to be a fee or royalty charged or reserved in respect of the right to explore for or exploit a natural resource. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...