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The combined amount is considered one allowance and therefore taxable, since it is not based only on the number of kilometres the vehicle is used for employment purposes. Example 2 You pay an allowance to your employee as follows: a flat-rate per month for travel inside the employment district a reasonable per-kilometre rate for employment-related travel outside the employment district Since the flat-rate allowance does not cover any of the same use of the vehicle on which the reasonable per-kilometre allowance is based, the allowances are considered separately. ...

Loans received or debts incurred because of shareholdings may give rise to a taxable benefit when all of the following conditions are met: the loan is received, or the debt is incurred, by a person or partnership (except when the person is a corporation resident in Canada or the partnership is one in which each partner is a corporation resident in Canada) the person or partnership is one of the following: a shareholder of a corporation connected with a shareholder of a corporation a member of a partnership or beneficiary of a trust that was a shareholder of a corporation because of these shareholdings, the person or partnership receives a loan from, or incurs a debt to: the corporation, a corporation related to that corporation, or a partnership of which the corporation or the related corporation was a member If these conditions are met, the person or partnership (for example, a shareholder) is considered to receive a benefit in the tax year that is equal to: the interest on the outstanding portion of each loan and debt calculated at the prescribed rate for the period in the year during which it was outstanding minus the interest for the year that any party (such as the person or partnership) paid on each loan or debt in the year or no later than 30 days after the end of the year Note A person may be an individual, a corporation, or a trust. The calculation of the benefit is modified where one or more such loans are considered to have been made under a back-to-back shareholder loan arrangement. ...

Use Form T2091(IND) to calculate the capital gain if you sell, or are considered to have sold, a property for which you or your spouse or common-law partner filed Form T664 or T664(Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, and one of the following situations apply: The property was your principal residence for 1994. ... Note If, at the time of the election, the property was designated as a principal residence for any tax year other than 1994, you can choose whether or not to designate it again as your principal residence when you sell it or are considered to have sold it. ...

A political activity is considered to be any activity that tries to change, retain, or oppose a law, policy or decision of any government. ... But if its statement also congratulated a certain political party in a particular province for also supporting such a policy, this would be considered partisan. ...

A gift from a charity to another qualified donee is a political activity if it can reasonably be considered that a purpose of the gift is to support the political activities of the qualified donee. If the donor charity intends the gift to support the recipient’s political activities, then the gift is to be considered a political activity by the donor charity, regardless of the ultimate use of the gift. ...

The amount paid to Fred, as the surviving common-law partner, is considered a survivor payment. ... For the contribution of a survivor payment to be considered an exempt contribution during the rollover period, Fred must designate it on Form RC240, Designation of an Exempt Contribution Tax-Free Savings Account (TFSA), within 30 days after the contribution is made or at a later time as permitted by the Minister of National Revenue. ...

Contributory plans may be considered retroactively non- contributory before 1990. A joint and survivor pension not exceeding 66 2/3% with a guarantee period not exceeding five years may be considered the normal form. ...

When the due date falls on a Saturday a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Your return is considered on time if the CRA receives it or it is postmarked on or before the next business day. ...

Regardless of how much time you spend driving your vehicle for fares, you are now considered to be a taxi in Canada. ... Any amounts held back or deducted by the sharing economy platform may be considered as expenses that can be deducted from your income or eligible for an input tax credit for GST/HST purposes. ...

In this case, multiple supplies would be considered to have been made (i.e., a supply of ingredients and a supply of services). ... Effective April 1, 1999, unless there is a contract of bailment as described above, the operator will be considered to have made a single supply of a service. ...