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The rest of the payment will be considered as payment for property for income tax purposes. ... Return of fuel charge proceeds to farmers tax credit This credit is considered to be government assistance that you received in the year and is taxable to you. ... Insurance proceeds that compensate you for replacement of lost or destroyed depreciable property are considered to be proceeds of disposition for that depreciable property. ...

Taking reprisal against an employee who reports misconduct, or directing someone else to do so, is itself considered a serious form of misconduct. ... Running or engaging in such activities without the required licence is considered gambling, and could breach the Criminal Code. ... They cannot be considered in isolation from each other as they will often overlap. ...

Variable benefits payable under a money purchase provision are also considered lifetime retirement benefits. ... It also includes terms that are not in the plan documents but are considered terms of the plan under the Pension Benefits Standards Act, 1985 or a similar provincial law. ... The mortgage bears an interest rate that would be considered reasonable if the mortgagor dealt with the mortgagee at arm’s length. ...

" De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c). ... For example, a holding company may be considered a financial institution if it earns financial revenues, such as dividends, from an unrelated corporation for its previous tax year to the extent that it meets the thresholds mentioned above. ... For the purposes of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... You must collect from your clients the GST on the amount considered as being paid by them for a taxable supply of a service. ... If paid by cheque, this amount is considered paid when cashed or deposited by the client. ...

Nevertheless, about 86% of income assessed in 2014 was considered tax assured. ... Deductions and credits subject to arm’s-length information reporting or are fixed amounts are considered assured and at low risk of non-compliance. ... These are considered to be third parties when they report information to the CRA independently from the taxpayer to which the information reported relates. ...

The review of a project or claim is considered to have taken place when a determination of eligibility of work or expenses has been given. 3. ... Secondly, the claimant can change their mind later and file an objection for the projects not considered SR&ED. ... These waivers are considered binding by Appeals provided that they are valid and used correctly. ...

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. ... With the exception of tax shelters, these cases are not considered to be tax avoidance. ...

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...