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As well, this circular explains how taxpayers can have considered late, amended or revoked elections for years dating back to 1985, and describes the information required in support of such requests. 3. ... When accepted by the Department, a late or amended election will be considered to have been made at the time it was required to be made. ... Each request will be considered on its own particular merits. 10. A request may be accepted in the following situations: a) There have been tax consequences not intended by the taxpayer, and there is evidence that the taxpayer took reasonable steps to comply with the law. ...

Vessels located in land-locked waters, in circumstances where they cannot be removed or sold, are also considered to be assets of this kind. 4. ... Leasing equipment acquired by a taxpayer and subsequently leased to a person carrying on a logging operation is normally not considered to have been acquired by the lessor for logging operations. Instead, it is considered to have been acquired for the purpose of leasing. ...

Previously, requests for adjustments could be considered for returns for 1985 or subsequent tax years. ... For example, a request made in 2005 must relate to the 1995 or a subsequent tax year to be considered. ...

Previously, requests for adjustments could be considered for returns for 1985 or subsequent tax years. ... For example, a request made in 2005 must relate to the 1995 or a subsequent tax year to be considered. ...

Vessels located in land-locked waters, in circumstances where they cannot be removed or sold, are also considered to be assets of this kind. 4. ... Leasing equipment acquired by a taxpayer and subsequently leased to a person carrying on a logging operation is normally not considered to have been acquired by the lessor for logging operations. Instead, it is considered to have been acquired for the purpose of leasing. ...

Previously, requests for adjustments could be considered for returns for 1985 or subsequent tax years. ... For example, a request made in 2005 must relate to the 1995 or a subsequent tax year to be considered. ...

As well, this circular explains how taxpayers can have considered late, amended or revoked elections for years dating back to 1985, and describes the information required in support of such requests. 3. ... When accepted by the Department, a late or amended election will be considered to have been made at the time it was required to be made. ... Each request will be considered on its own particular merits. 10. A request may be accepted in the following situations: a) There have been tax consequences not intended by the taxpayer, and there is evidence that the taxpayer took reasonable steps to comply with the law. ...

Since this plan is in substance a group term life insurance plan, contributions thereto are not deductible in computing income nor are the benefits payable considered income as death benefits or otherwise. ... This specific provision is considered to override the death benefit definition; thus payments from such funds or plans cannot qualify as death benefits in any circumstances. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

It also lists certain items which are considered to be entertainment expenses. ... In addition, the cost of a restaurant gift certificate is considered to be an expense for food or beverages and is subject to this limitation. ... New paragraph 11 provides some examples of temporary work locations that will generally be considered "a particular place of business. ...

For this purpose, the "all or substantially all" test will be considered to be met if at least 90 per cent of the use is for business purposes. ... The payment or reimbursement of club dues or membership fees by an employer would generally be considered to be a taxable benefit to the employee. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...