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For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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 2013, you did not establish significant residential ties 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. ...

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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 2012, you did not establish significant residential ties 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. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... If you stayed in Canada for 183 days or more in 2009, you did not establish significant residential ties 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. ...

Subsection 80.4(1) is also considered to apply if a retired employee receives a loan from a former employer pursuant to an agreement entered into while the retired employee was still employed by that former employer. ... A demand loan in respect of which a demand for full payment has not been made within five years of its commencement is considered to have a term for repayment exceeding five years. ... The replacement loan is considered by subsection 110(1.4) to be the same loan as the original loan. ...

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). ...

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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 2012, you did not establish significant residential ties 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. ...

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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 2013, you did not establish significant residential ties 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. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... If you stayed in Canada for 183 days or more in 2009, you did not establish significant residential ties 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. ...

Subsection 80.4(1) is also considered to apply if a retired employee receives a loan from a former employer pursuant to an agreement entered into while the retired employee was still employed by that former employer. ... A demand loan in respect of which a demand for full payment has not been made within five years of its commencement is considered to have a term for repayment exceeding five years. ... The replacement loan is considered by subsection 110(1.4) to be the same loan as the original loan. ...

Receipt of interest represented by matured bond interest coupons is considered to occur only when they are in fact cashed, sold, given in payment of debt, or otherwise negotiated. ... Under the accrual method, interest is considered to be earned on a daily basis, regardless of when the interest debt becomes receivable or is received. ... However, certain amounts described in some Expropriation Acts as "interest" are not necessarily interest income but are considered to be part of the disposal proceeds. ...