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Any assets transferred from a former employer’s defined benefit plan to an IPP that relate to benefits provided in respect of prohibited service will be considered to be a non-qualifying transfer that is required to be included in the income of the member for income tax purposes. ... This lump sum payment is a permissible distribution when required by the Pension Benefits Standards Act, 1985 or similar law of a province. 2010-10-07 Registered Plans Directorate publishes Actuarial Bulletin No.2. 2010-09-15 Sections 4.10 147.3(8) (Money purchase plan replaces DB plan) and 6.2 8303(7) (Deemed payment) of the technical manual are modified. 2010-07-21 Process to change name/date of birth 2010-07-02 The PDF version of the RPP technical manual is available and section 19.1 8515(1) (Designated plan) has been amended. 2010-05-26 Changes to the ESP application form. 2010-05-19 The fillable version of form T2214 is available. 2010-04-08 Question 28 of the "Frequently Asked Questions on RPPs"- Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent. 2010-02-16 Question 17 of the of the "Frequently Asked Questions" on RDSPs (Why are RDSP contracts communicated to a financial institution as "pending" when an RDSP contract is considered registered at the time of signature?). ...

Since the unleaded gasoline is used as raw material in the manufacturing of the substance and that gasoline is not put into a fuel system that produces heat or energy and is not burned or flared, it is considered to be a non-covered activity. ... Special rules Fuel brought into a listed province on behalf of a registered user of fuel Under section 10, when another person transports fuel into a listed province on behalf of a registered user of fuel, the registered user of fuel, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

"Related persons" are not considered to deal with each other at arm's length. ... The rest of the payment will be considered as payment for property for income tax purposes. ... When you start using your property for business use, you are considered to have disposed of it. ...

In addition, the payment for your sale of the property to the creditor is considered to have become due on the day the time limit for redeeming the property expired. ... If you have already filed your return, attach a copy of it with the rebate application an indication as to whether or not you are a non-resident If you made a deemed taxable sale of the property, include all the following information with your rebate application: the date you are considered to have collected the GST/HST on that deemed sale the fair market value (FMV) of the property and an explanation of how you determined the FMV In the case of a property seizure, provide us with the expiry date of the redemption period. ... Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Find out if you are eligible for the rebate You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...

For example, for a child with Type 1 diabetes, supervision includes: having to wake the child at night to test his or her blood glucose level; checking the child to decide if more blood glucose testing is needed (during or after physical activity); or other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin. ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... For this deduction, many professionals are considered medical practitioners. ...

Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if we receive it or it is postmarked on or before the next business day. ...

In addition, the payment for your sale of the property to the creditor is considered to have become due on the day the time limit for redeeming the property expired. ... If you have already filed your return, attach a copy of it with the rebate application an indication as to whether or not you are a non-resident If you made a deemed taxable sale of the property, include all the following information with your rebate application: the date you are considered to have collected the GST/HST on that deemed sale the fair market value (FMV) of the property and an explanation of how you determined the FMV In the case of a property seizure, provide us with the expiry date of the redemption period. ... Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Find out if you are eligible for the rebate You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...

Since claim codes use a mid-point in a range, indexing is considered more accurate. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

While achieving a complete insider perspective is considered impossible, ethnographers nonetheless try to get as close as possible to a firsthand understanding of participants' lives. ... All recently arrived refugees are considered to be vulnerable persons for the purposes of this study, because Canada prioritizes the most vulnerable for refugee settlement Footnote 10, and because refugees face particular challenges to integration Footnote 11. ... Although data on language level among incoming refugees is not collected for statistical purposes, a 2016 IRCC report focused on the Syrian refugee program found an average language benchmark level of 2.6 among its participants, which is considered low. ...

Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...