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The deduction of a fine or penalty cannot be disallowed solely on the basis that to allow it would be considered contrary to public policy. ... The interest element, if any, in an award for damages is considered to be a component of the damages. ... Where a court determines the amount of damages the payment of the amount is considered reasonable in the circumstances for the purposes of section 67. ...

Any request you make after that date will only be considered if it relates to any of the 10 years before the year in which you make it. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2004, you did not establish significant residential ties (see previous section) with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

However, since the business of a corporation depends upon its corporate existence, where any positive step is taken toward the formal dissolution of the corporation, it is considered to be winding-up or discontinuing its business as well. ... Where the formal dissolution of a corporation is not complete but there is substantial evidence that the corporation will be dissolved within a short period of time, for the purpose of subsections 88(1) and (2) the corporation is considered to have been wound up. ... To minimize the problems that could ensue from the difference in timing, "immediately before the winding-up" for a particular disposition will be considered to mean immediately before that particular disposition. 8. ...

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. ¶ 1. ... A claim for a reserve under paragraph 20(1)(n) for an amount equal to the lesser of the gross profit on the sale or the amount due after the end of the taxation year will not be allowed as it is not considered reasonable to assume that the vendor receives no profit until after he has recovered his full investment in the property sold. ¶ 5. ... Where property is sold in a non-arm's length transaction and the terms of payment for the property extend until after the end of the second following taxation year of the purchaser, the application of section 78, concerning unpaid amounts, should be considered by the purchaser. ...

All or substantially all is considered to be at least 90% of the property used in carrying on the business. ... If, at the end of a taxation year ending subsequent to the purchase, any one of the purchased accounts receivable is considered uncollectible, the purchaser is deemed, by subsection 50(1) of the Act, to have disposed of it at that time, giving rise to a capital loss. ... Where in the ordinary course of business a taxpayer discounts customer's trade paper such as notes and bills receivable, the amount of the discount is considered to be a deductible business expense, not a capital loss. 9. ...

In order for a farming activity to be considered a source of income it must be a business carried on with a reasonable expectation of profit. 3. ... In determining whether or not a farming operation is a business, the following are some of the criteria which must be considered: (a) the extent of activity in relation to that of businesses of a comparable nature and size in the same locality. ... In certain factual circumstances it is considered that "farming" includes raising fish, market gardening, the operation of nurseries and greenhouses, and the operation of a chick hatchery. ...

However, since the business of a corporation depends upon its corporate existence, where any positive step is taken toward the formal dissolution of the corporation, it is considered to be winding-up or discontinuing its business as well. ... Where the formal dissolution of a corporation is not complete but there is substantial evidence that the corporation will be dissolved within a short period of time, for the purpose of subsections 88(1) and (2) the corporation is considered to have been wound up. ... To minimize the problems that could ensue from the difference in timing, "immediately before the winding-up" for a particular disposition will be considered to mean immediately before that particular disposition. 8. ...

In order for a farming activity to be considered a source of income it must be a business carried on with a reasonable expectation of profit. 3. ... In determining whether or not a farming operation is a business, the following are some of the criteria which must be considered: (a) the extent of activity in relation to that of businesses of a comparable nature and size in the same locality. ... In certain factual circumstances it is considered that "farming" includes raising fish, market gardening, the operation of nurseries and greenhouses, and the operation of a chick hatchery. ...

All or substantially all is considered to be at least 90% of the property used in carrying on the business. ... If, at the end of a taxation year ending subsequent to the purchase, any one of the purchased accounts receivable is considered uncollectible, the purchaser is deemed, by subsection 50(1) of the Act, to have disposed of it at that time, giving rise to a capital loss. ... Where in the ordinary course of business a taxpayer discounts customer's trade paper such as notes and bills receivable, the amount of the discount is considered to be a deductible business expense, not a capital loss. 9. ...

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. ¶ 1. ... A claim for a reserve under paragraph 20(1)(n) for an amount equal to the lesser of the gross profit on the sale or the amount due after the end of the taxation year will not be allowed as it is not considered reasonable to assume that the vendor receives no profit until after he has recovered his full investment in the property sold. ¶ 5. ... Where property is sold in a non-arm's length transaction and the terms of payment for the property extend until after the end of the second following taxation year of the purchaser, the application of section 78, concerning unpaid amounts, should be considered by the purchaser. ...