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A supplementary unemployment benefit plan, as defined in subsection 145(1), is not considered to be a plan to which paragraph 6(1)(f) applies. 7. ... If a lump-sum payment is made in lieu of periodic payments, that amount will be considered to be income under paragraph 6(1)(f). 12. ... For this purpose, a change in employment is not considered to take place where an unincorporated business is incorporated or where there has been a merger or amalgamation. ...

A supplementary unemployment benefit plan, as defined in subsection 145(1), is not considered to be a plan to which paragraph 6(1)(f) applies. 7. ... If a lump-sum payment is made in lieu of periodic payments, that amount will be considered to be income under paragraph 6(1)(f). 12. ... For this purpose, a change in employment is not considered to take place where an unincorporated business is incorporated or where there has been a merger or amalgamation. ...

For this purpose, "payable" is considered to mean accrued and owing. ¶ 2. ... If the terms of the original issue of an obligation permitted those terms to be altered, any alteration in accordance therewith is not considered to result in a new obligation. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

A supplementary unemployment benefit plan, as defined in subsection 145(1), is not considered to be a plan to which paragraph 6(1)(f) applies. 7. ... If a lump-sum payment is made in lieu of periodic payments, that amount will be considered to be income under paragraph 6(1)(f). 12. ... For this purpose, a change in employment is not considered to take place where an unincorporated business is incorporated or where there has been a merger or amalgamation. ...

Chaplains in hospitals, jails, the armed forces and other such organizations are generally considered to minister to congregations. ... Teaching is not considered to be administrative service, whether or not it is at a denominational school, college or seminary. ... This contrasts with the situation considered in Kraft et al. v. The Queen (see Appendix B). ...

Where an announcement of an interim or final payment is made after a taxpayer's death, the payment is considered to have no value for the purposes of subsection 70(2). ... Similarly, a taxpayer is not considered to have a right or thing in respect of a registered retirement income fund. ... They are not considered to be rights or things under subsection 70(2). ...

" In establishing whether a property is used principally for a given purpose, one of the main factors to be considered is the proportion of time that the property is used for that purpose. ... Another important factor to be considered is the proportion of the amount of space rented in relation to the total area of the building. ... Notwithstanding the comments in 14 above, if a MURB is acquired after June 17, 1987 it will be considered a rental property and will be subject to the CCA restriction. ...

Any excess of the members' condominium fees and contributions over the corporation's expenditures for the year is not considered to be income of the corporation. ... If a condominium corporation carries on a business, any profits from that business must be included in its income and it will not be considered a non-profit corporation. ¶ 4. ... For income tax purposes, such a syndicate is considered to be a corporation. ...

This lack of relief was not considered appropriate given that Canada did not levy an estate tax on U.S. residents. ... For greater certainty, a dwelling will be considered to be under construction where the foundation or other support has been put in place. ... However, they are considered insurable earnings for Employment Insurance (EI) purposes. ...

If you lived outside Canada on December 31, 2003, but maintained significant residential ties (see above) with Canada, you may be considered a factual resident of Canada. ... 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 2003, you did not establish significant residential ties (see earlier on this page) 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. ...