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The word "principal" is not defined in the Act but it is considered that the words "chief" and "main" are synonymous to it. ... A home office used by a doctor to meet one or two patients a week is an example of a work space which would not be considered used on a regular and continuous basis for meeting patients. ... The portion of the otherwise deductible expenses related to a work space that cannot be deducted in a taxation year by reason only of 4 above will be considered an expense related to the work space in the immediately subsequent taxation year. ...

The following changes in respect of the debt obligation itself (unless carried out pursuant to an authorizing provision in its original terms) are considered to be so fundamental to the holder's economic interest in the property that they almost invariably precipitate a disposition: (a) a change from interest-bearing to interest-free or vice versa, (b) a change in repayment schedule or maturity date, (c) an increase or decrease in the principal amount, (d) the addition, alteration or elimination of a premium payable upon retirement, (e) a change in the debtor, and (f) the conversion of a fixed interest bond to a bond in respect of which interest is payable only to the extent that the debtor has made profit, or vice versa. 8. ... Thus, no disposition is considered to arise except in circumstances described in 2 above. 11. ... Where this occurs, this change in the holder's economic interest in the corporation is usually considered to give rise to a disposition of one property and the acquisition of another. ...

The following changes in respect of the debt obligation itself (unless carried out pursuant to an authorizing provision in its original terms) are considered to be so fundamental to the holder's economic interest in the property that they almost invariably precipitate a disposition: (a) a change from interest-bearing to interest-free or vice versa, (b) a change in repayment schedule or maturity date, (c) an increase or decrease in the principal amount, (d) the addition, alteration or elimination of a premium payable upon retirement, (e) a change in the debtor, and (f) the conversion of a fixed interest bond to a bond in respect of which interest is payable only to the extent that the debtor has made profit, or vice versa. 8. ... Thus, no disposition is considered to arise except in circumstances described in 2 above. 11. ... Where this occurs, this change in the holder's economic interest in the corporation is usually considered to give rise to a disposition of one property and the acquisition of another. ...

You lived outside of Canada on December 31, 2023, but kept residential ties with Canada Factual resident You may be considered a factual resident of Canada and if so use: Income tax package for the province or territory where you kept residential ties Form T1248 Schedule D, Information About Your Residency Status You stayed in Canada for 183 days or more in 2023 and do not have significant residential ties with Canada You may be considered a deemed resident of Canada if you: do not have significant residential ties with Canada are not considered a resident of another country under a tax treaty between Canada and that country Use the Income tax package for non-residents and deemed residents of Canada. You do not have significant residential ties and lived in Canada throughout 2023 If you are not a factual resident of Canada, or a deemed resident of Canada, you may be considered a non-resident of Canada for tax purposes. ... If you earned employment income or business income with a permanent establishment in a certain province or territory, complete the following instead: Income tax package for the province or territory Form T1248 Schedule D, Information About Your Residency Status You do not have significant residential ties and lived outside Canada throughout 2023 as a government employee, member of the Canadian Forces or Global Affairs Canada worker Deemed resident You may be considered a deemed resident of Canada and if so use: Income tax package for non-residents and deemed residents of Canada This may also apply to your spouse or common-law partner, dependant children, and other family members. ...

A trust that is resident in Canada throughout a taxation year in which it receives a taxable dividend on a share of the capital stock of a taxable Canadian corporation may, pursuant to subsection 104(19), designate in its return of income for a particular taxation year, in respect of a beneficiary resident in Canada, such portion of the taxable dividend as may reasonably be considered to be part of the amount that is required to be included in computing the beneficiary's income for that particular year as: (a) an amount "payable" under subsection 104(13), (b) an amount upon which the trust and a preferred beneficiary have elected under subsection 104(14), or (c) a benefit under section 105 conferred upon a beneficiary by the trust. 2. In determining whether the portion of a taxable dividend to be designated in respect of a particular beneficiary may reasonably be considered to form part of that beneficiary's income, all the circumstances, including the terms and conditions of the trust arrangement, are considered. ...

Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...

Generally, the non resident withholding tax is considered your final tax liability to Canada on this income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability in Canada on this income. ...

Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...

Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...

Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...