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All tax shelters are reviewed, and if they are considered potentially abusive, audits are carried out. ...

The CRA reviews all tax shelters and, if they are considered potentially abusive, audits the taxpayer. ...

Who are considered a charity staff? Generally, when we talk about staff for the purposes of the guidance and this webinar, we really mean just about anyone who is under a charity's direct control and supervision. ...

Subject matter expert: If the due date falls on a Saturday, Sunday or public holiday, the return and any payment are considered on time if they are received or postmarked on the next business day. ...

Since we established at your last visit that corrective lenses won't be of use to you because of the nature of the disease affecting your vision, I must unfortunately tell you that you are now considered legally blind. ...

On this page Annual allowance Cumulative eligible capital account Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm length dispositions of former ECP Eligible capital property of a deceased person Partnerships Annual allowance You cannot fully deduct an eligible capital expenditure because the expenditure is considered to be capital and provides a lasting economic benefit. ...

Shares in the same company are considered to be identical properties, and special rules apply when you calculate the adjusted cost base. ...

You are considered markedly restricted if all, or substantially all of the time (at least 90% of the time), you are unable or it takes you an inordinate amount of time to perform one or more of the basic activities of daily living, even with therapy and the use of appropriate devices and medication. ...

The CRA may impose conditions or restrictions that may be considered necessary with respect to the making, importation, packaging, use or sale of, or other dealing with, an approved formulation. ...

The suggestions, which we have considered in designing our process, related to the priority we should give certain types of submissions and the key elements of pension plans that we should review as part of our comprehensive review. ...