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A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ... This credit is considered to be government assistance that you received in the year and is taxable to you. ...

When conducting its review, the CRA considered the comments made by OCAC about striking the right balance between helping those who were fully compliant and having appropriate consequences for those who were seriously breaking the rules. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

Wine is not considered to be produced by an individual if it has been produced or packaged by a person acting on their behalf. ...

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not throughout the year own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

It's limited when using its resources for social activities and for fundraising activities, as they are generally not considered charitable. ...

Every element on this slide is considered a mandatory element. What we mean by that is, if the situation applies then you need to include that element. ...

If you're a registered Canadian charity, then you are a qualified donee and that's going to make up the vast majority of what is a considered a qualified donee. ...

Only the most current information is considered valid for data purposes. ...

Only the most current information is considered valid for data purposes. ...