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To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date, and, the date of the closing letter sent to the taxpayer was considered the end date. ... Return to footnote1 referrer Footnote 2 Attribution / Allocation MAP cases are considered negotiable cases. ...

We would view the additional $4,000 as a separate request and only require a withholding of 10% on the excess portion of that specific withdrawal, which is considered a single payment and treated as a lump sum amount. ... The additional $4,000 is considered a separate lump sum payment and tax deducted at the 10% withholding rate. ...

Article XXIX A contains provisions designed to prevent residents of third countries from securing benefits of the Convention through structures and arrangements that are considered to give rise to "treaty shopping". ... A Request will not be considered complete if supporting rationale is not offered or other required information is not provided. ...

For the purpose of calculating the maximum number of meals allowed, a “day” is considered to be a twenty-four (24) hour period that begins at the departure time. ... The departure time for transport employees is considered to be the time the employee leaves the municipality and the metropolitan area, if there is one, where the employer's establishment is located. ...

Some change requests are considered complex and will take longer to process. ...

on Canada.ca Canada caregiver amount Lines 30425, 30450 and 30500 Individuals who provide support to at least one dependant because of physical or mental impairment, may be eligible to claim this non-refundable tax credit: the dependant’s net income must be in the acceptable range for the credit An individual is considered to have an eligible dependant if they relied on the individual to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing. ... Related topics UFile instructions Disability tax credit Line 30500 – Canada caregiver amount for infirm children under 18 years of age on Canada.ca Home accessibility expenses Line 31285 An individual may be able to claim home accessibility expenses if: they own a home in Canada that is considered their primary residence they paid for eligible renovations that are a permanent part of the home to improve its safety or accessibility The individual must meet one of the following criteria to claim the amounts for eligible renovations: they are 65 years of age or older on December 31 of the tax year they have an approved Form T2201, Disability Tax Credit Certificate on file with the CRA (for more information, please refer to Disability tax credit) They may claim up to $20,000 per year in eligible expenses. ...

While it is clear that tax evasion, or deliberate contravention or ignoring of a specific part of the law, should be considered to contribute to the tax gap, the appropriate treatment of tax avoidance is less clear. ... The inclusion or exclusion of tax avoidance is one of the many decisions that must be considered by tax administrations when determining the parameters that apply to their tax gap estimates. c. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...