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In these cases, the new information will be considered. If, after we have considered all representations made by an applicant, we still find that the applicant has not met the requirements for registration, we will formally deny the application by sending an FTD. ... Volunteers This section includes tax information, for example concerning when a person is considered to have been remunerated by a charity, and when such remuneration constitutes a taxable benefit. ... When is a person considered to have been remunerated? A 4. A person is considered to have been remunerated for employment when he or she receives a salary, wage, allowance, or benefit because of an office or employment. ...

Who is considered a person with a disability for purposes of the HBTC? ...

An annual golf tournament held by a charity is considered a fundraising event. ... When a company sponsors a hole by transferring property to a charity can this be considered a gift? ... This can be considered full-time administrative service under the function test. ...

An annual golf tournament held by a charity is considered a fundraising event. ... When a company sponsors a hole by transferring property to a charity can this be considered a gift? ... This can be considered full-time administrative service under the function test. ...

As the employer files the T4 with the Canada Revenue Agency and provides a copy to the employee, the requirements of the election will be considered to have been met. ... In addition, for employee stock option benefits arising on the acquisition of shares after 2010, the budget proposes that the fact that the benefit arose from these acquisitions not be considered a basis on which the Minister of National Revenue may reduce withholding requirements. 7. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

Is the amount transferred into the RDSP considered a contribution? 14. ... Is the amount transferred into the RDSP considered a contribution? A13. ... The rollover amount will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not attract CDSGs. ...

Is the amount transferred into the RDSP considered a contribution? 14. ... Is the amount transferred into the RDSP considered a contribution? A13. ... The rollover amount will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not attract CDSGs. ...