Search - considered

These properties include the following: a property that is a taxable Canadian property solely because a provision of the Income Tax Act deems it to be a taxable Canadian property a property that is inventory of a business carried on in Canada (other than real or immovable property situated in Canada, a Canadian resource property or a timber resource property) a security that is listed on a recognized stock exchange either the share of the capital stock of a corporation, or SIFT wind-up entity equity a unit of a mutual fund trust a bond, debenture, bill, note, mortgage, hypothecary claim or similar obligation property of a non-resident insurer that is licensed to carry on an insurance business in Canada and does so property of an authorized foreign bank that carries on a Canadian banking business an option in respect of property (whether or not such property is in existence) referred to in any of the items above an interest, or for civil law a right, in property referred to in any of the items above a property that is, at the time of its disposition, a treaty-exempt property of the person (see note below) Note A property is considered treaty-exempt property of the vendor if, at the time of the disposition, the property is a treaty-protected property of the vendor and where the purchaser and the vendor are related, the purchaser provides notification to the CRA. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...