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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. ...

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). ...

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. ...

" 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. ...

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. ...

If a certificate is revoked, it is considered to have never been issued. ... For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ... Note 2 The CPTC is not considered government assistance for the purposes of determining the CPTC itself. ...

A temporary storage tank (also known as a stock tank or battery tank) that is used in the field as a necessary and integral part of Canadian field processing activities is considered to be Canadian field processing equipment. ... Where an attachment to a pipeline is not an integral and component part of the pipeline, it is considered to be separate equipment from that of the pipeline (a “pipeline appendage”). ... An “oil or gas well” (as defined in subsection 248(1)), including well casing and cementing, is not considered to be “gas or oil well equipment” and it is also excluded from Class 8 by virtue of subparagraph (i)(iv) thereof. ...

If a certificate is revoked, it is considered to have never been issued. ... For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ... Note 2 The CPTC is not considered government assistance for the purposes of determining the CPTC itself. ...

If a certificate is revoked, it is considered to have never been issued. ... For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ... Note 2 The CPTC is not considered government assistance for the purposes of determining the CPTC itself. ...