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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. ...

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. ...

You were a deemed non-resident of Canada in 2018 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2019 must relate to the 2009 or a later tax year to be considered. ...

You were a deemed non-resident of Canada in 2017 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2018 must relate to the 2008 or a later tax year to be considered. ...

However, a depreciable property is not considered to have been acquired until a capital cost has been incurred in respect of that property. ... A tenant who has acquired (a) an assignment of a leased property or a part of a leased property, or (b) a sublease on a leased property, is considered to have acquired a leasehold interest. ... Certain amounts paid by a tenant in respect of a lease are not considered to form part of the capital cost of a leasehold interest. ...

The recipient of the property will be considered to have acquired the property for an amount equal to the transferor's proceeds of disposition. 6. ... (The references to provincial laws in subsection 6500(2) of the Regulations are considered to include similar provisions under the current family laws of those provinces.) ... Such a transfer would be considered to be in settlement of rights arising out of the marriage for the purposes of paragraph 73(1)(b), and is eligible for the rollover provided it otherwise qualifies. ...

The deduction of a fine or penalty cannot be disallowed solely on the basis that to allow it would be considered contrary to public policy. ... The interest element, if any, in an award for damages is considered to be a component of the damages. ... Where a court determines the amount of damages the payment of the amount is considered reasonable in the circumstances for the purposes of section 67. ...

However, a depreciable property is not considered to have been acquired until a capital cost has been incurred in respect of that property. ... A tenant who has acquired (a) an assignment of a leased property or a part of a leased property, or (b) a sublease on a leased property, is considered to have acquired a leasehold interest. ... Certain amounts paid by a tenant in respect of a lease are not considered to form part of the capital cost of a leasehold interest. ...

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 2006 must relate to the 1996 or a subsequent tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...