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Generally, the deceased annuitant is considered to have received, just before death, an amount equal to the fair market value (FMV) of all property of the RRIF at the time of death. ...

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

A qualifying shareholder who makes this election can exclude from income the amount that would otherwise be considered a taxable foreign dividend. ...

The special election explained on this website addresses the disparity for qualifying Canadian shareholders to exclude from income the amount that would be considered a taxable foreign dividend for spin-off shares received in a corporate divisive reorganization. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...

If the sale is subject to the HST at 15%, but the builder does not disclose the information as required, the builder is considered to have collected the HST at 15%. ... A builder who is considered to have collected HST on a self-supply is required to report that amount on their GST/HST return for the reporting period during which the self-supply occurred. ... Where the housing is not considered to be a "residential complex" for GST/HST purposes, the rental may be subject to the HST even if the period of continuous possession or use is one month or more. ...

Where two corporations are closely related to a third corporation, they are considered closely related to each other. ... Therefore, the distribution of voting rights in respect of the shareholders vote on an amalgamation agreement is not considered when determining whether a person holds qualifying voting control of a corporation. Matters for which such statutes entitle holders of a class or series of shares to vote separately as a class or series are also not considered when determining whether a person holds qualifying voting control of a corporation. ...

However, in certain cases, while the work itself is not considered to be SR&ED, the expenditures for the construction of several duplicate copies of a prototype to be used for testing may qualify for SR&ED purposes. When the testing is commensurate with the needs and directly in support of basic research, applied research, or experimental development prior to commercial production or use, the copies of the prototypes may be considered materials for SR&ED purposes. ... If there is no joint agreement regarding the use of this approach, only the cost attributable to substantiated SR&ED work can be considered for the SR&ED tax incentives. ...

An MP provision that is replaced by a DB provision is also considered a conversion. ... The excess contributions are considered a permissible benefit under subparagraph 8502(c)(iii) of the Regulations. ... Additionally, by virtue of subsection 147.3(10), the amount is considered to be a contribution made by the individual to the recipient RRSP or RPP. ...

However, it is possible that your (or your spouse’s or common-law partner’s) personal occupancy of a dwelling unit may still be considered for the exemption for qualifying occupancy (that is, for Type 2 qualifying occupants). ... Similarly, any personal occupancy of the Victoria property by Individual A or Individual B cannot be considered for the exemption for qualifying occupancy (that is, for Type 2 qualifying occupants) for the 2022 calendar year. ... Similarly, any personal occupancy of the Toronto property by Individual C and Individual D cannot be considered for the exemption for qualifying occupancy (that is, for Type 2 qualifying occupants) for the 2022 calendar year. ...