Search - considered

The gain or loss on the "short sale" of shares is considered to be on income account. 19. ... Gains and losses on share option transactions by taxpayers described in 15 and 17 above are considered to be on income account. The comments in 14 above are considered to apply to share option transactions of financial institutions, such as banks, trust companies, credit unions, life insurance corporations and other similar corporations. 25. ...

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. ...

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. ...

The gain or loss on the "short sale" of shares is considered to be on income account. 19. ... Gains and losses on share option transactions by taxpayers described in 15 and 17 above are considered to be on income account. The comments in 14 above are considered to apply to share option transactions of financial institutions, such as banks, trust companies, credit unions, life insurance corporations and other similar corporations. 25. ...

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. ...

" Income from property that is employed or risked in a corporation's business operations is considered to be active business income. ... Accordingly, the business is normally considered to be an active business rather than a specified investment business. ¶ 14. ... In the following situations, employees of a corporation would not be considered to be full-time employees throughout a taxation year: (a) Mr. ...

" Income from property that is employed or risked in a corporation's business operations is considered to be active business income. ... Accordingly, the business is normally considered to be an active business rather than a specified investment business. ¶ 14. ... In the following situations, employees of a corporation would not be considered to be full-time employees throughout a taxation year: (a) Mr. ...

The following rules are considered applicable to all lawyers in practice who maintain trust accounts. 2. With the exception of advances which the lawyer is entitled to treat as his or her funds by specific agreement with the client and retainers which the lawyer is entitled to keep whether or not services are rendered or disbursements are made, advances received from a client for services to be rendered or disbursements to be made are considered to be trust funds and are not income at the time of receipt. ... Disbursements that a lawyer customarily makes in the ordinary course of practice which are not chargeable directly to funds advanced by clients are considered to be the lawyer's own expenses which may or may not be recoverable from the clients through regular billings. ...