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Who can claim a CDTC in respect of an estate donation that is not considered a GRE donation? ...

If you lived outside Canada on December 31, 1999, but maintained residential ties (as defined on page 7) with Canada, you may be considered a factual resident of a province or territory. ...

However, where music or religious history are taught as separate subjects and such subjects are in addition to history and music subjects that are ordinarily included in the curricula of the public school systems, the teaching of such religious history and religious music will be considered to be religious training for the purposes of the Circular, as will the teaching of Hebrew by a Jewish school. ...

GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...

We recognize the importance of client input and are taking steps to ensure taxpayer and benefit recipient perspectives are considered as service standards evolve. ...

Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

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

Property other than a building is considered available for use at the earliest of several dates. ... When such an election is filed, the vehicle will no longer be considered a ZEV. ... Depreciable property is considered acquired when it becomes available-for-use. ...

The information about a representative on Form AUT-01 is considered taxpayer information of the authorizing or consenting party. ... Generally, documentary audit evidence is considered stronger than oral audit evidence. ... Subsection 231.7(1) must be considered in cases where compliance is sought, but where a prosecution is not considered to be appropriate. ...