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Moreover, the jurisprudence indicates that a tax reduction is also considered as an amount received when the tax is reduced (see the decision of the Tax Court of Canada in Tioxide Canada Inc. v. ... Under the Quebec Civil Code, the date that the payment of a debt is settled by a cheque is considered to be the date at which the cheque is honoured or paid by the bank. ... Therefore, the book debts that have been reduced by outstanding cheques at the date of the fiscal year end cannot be considered as paid at that date for the purposes of Part I.3 tax of the Act. ...

Moreover, the jurisprudence indicates that a tax reduction is also considered as an amount received when the tax is reduced (see the decision of the Tax Court of Canada in Tioxide Canada Inc. v. ... Under the Quebec Civil Code, the date that the payment of a debt is settled by a cheque is considered to be the date at which the cheque is honoured or paid by the bank. ... Therefore, the book debts that have been reduced by outstanding cheques at the date of the fiscal year end cannot be considered as paid at that date for the purposes of Part I.3 tax of the Act. ...

Moreover, the jurisprudence indicates that a tax reduction is also considered as an amount received when the tax is reduced (see the decision of the Tax Court of Canada in Tioxide Canada Inc. v. ... Under the Quebec Civil Code, the date that the payment of a debt is settled by a cheque is considered to be the date at which the cheque is honoured or paid by the bank. ... Therefore, the book debts that have been reduced by outstanding cheques at the date of the fiscal year end cannot be considered as paid at that date for the purposes of Part I.3 tax of the Act. ...

Subject to the comments below, the cessation of employment for any reason is considered as being retirement or loss of employment. ¶ 2. ... The term “long service” is usually considered to have reference to the total number of years in an employee's career with a particular employer or with affiliated employers. ... Only if the answer to the first question is “no” and the answer to the second question is “yes”, will the amount received be considered a retiring allowance. ¶ 6. ...

The remainder of this bulletin is in two parts; 1) Part XIII Tax Considerations and 2) Part I Tax Considerations (payments considered business profits). ... A salary paid or credited to a non-resident person is not considered a management or administration fee or charge but it may, nevertheless, be subject to Part I tax. 7. ... Any management or administration fees or charges, or portions thereof, considered unreasonable will be disallowed as an expense of the Canadian payer under section 67 or subsection 69(2). ...

If no amount is received by the landlord in such a situation, the amount of the adjusted cost base considered to be the reasonable portion attributable to the part disposition is nil. 6. ... The tenant is considered to have relinquished a right or rights in respect of a leasehold interest, and thus such an amount represents proceeds of disposition of part or all of the leasehold interest. ... An amount paid by a landlord to a tenant to induce the tenant to enter into a lease agreement is usually considered to be a capital expenditure. ...

If no amount is received by the landlord in such a situation, the amount of the adjusted cost base considered to be the reasonable portion attributable to the part disposition is nil. 6. ... The tenant is considered to have relinquished a right or rights in respect of a leasehold interest, and thus such an amount represents proceeds of disposition of part or all of the leasehold interest. ... An amount paid by a landlord to a tenant to induce the tenant to enter into a lease agreement is usually considered to be a capital expenditure. ...

The remainder of this bulletin is in two parts; 1) Part XIII Tax Considerations and 2) Part I Tax Considerations (payments considered business profits). ... A salary paid or credited to a non-resident person is not considered a management or administration fee or charge but it may, nevertheless, be subject to Part I tax. 7. ... Any management or administration fees or charges, or portions thereof, considered unreasonable will be disallowed as an expense of the Canadian payer under section 67 or subsection 69(2). ...

Gold bullion and gold certificates (or bullion and certificates of the same precious metal) are considered by the Canadian Customs and Revenue Agency (CCRA) Footnote 1 to be identical properties. ... Commodity futures contracts which grant to the holder thereof the same rights are considered to be identical. That is, futures contracts for the same standard amount of the same commodity for delivery in the same month are considered to be identical. ...

Gold bullion and gold certificates (or bullion and certificates of the same precious metal) are considered by the Canadian Customs and Revenue Agency (CCRA) Footnote 1 to be identical properties. ... Commodity futures contracts which grant to the holder thereof the same rights are considered to be identical. That is, futures contracts for the same standard amount of the same commodity for delivery in the same month are considered to be identical. ...