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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 2017, 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 example, a request made in 2018 must relate to 2008 or a later tax year to be considered. ...

We confirm that it remains the CRA’s view that the transactions described in the question would be considered an advantage. ... In this respect, a debenture issued prior to January 1, 2010, but modified on or after that date will be considered issued on or after January 1, 2010. ... Under the cash method, income is considered to be earned when cash has been received, and expenses are considered to be incurred when they have been paid. ...

We confirm that it remains the CRA’s view that the transactions described in the question would be considered an advantage. ... In this respect, a debenture issued prior to January 1, 2010, but modified on or after that date will be considered issued on or after January 1, 2010. ... Under the cash method, income is considered to be earned when cash has been received, and expenses are considered to be incurred when they have been paid. ...

Release Date September 4, 2009 (Revised March 21, 2011) Reference Number CPC-030 Subject Charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift- How to be considered for inclusion in the Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada. ...

Although subsection 18(9), applicable to outlays made or incurred after December 11, 1979, would require that such pre-payments will not give rise to a deduction in computing income prior to the year in respect of which the expense can reasonably be considered to relate, the amounts involved would normally not be material, in which case they may be deducted in the year they are paid. ...

Where no use was made of the property (including no leasing of the property) during the year of disposition, the use made of the property in the previous taxation year will be considered. 2. ...

These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1999. ...

If you have to report your earnings from India as a self-employed income on your Canadian tax return, you likely qualify for a certificate of coverage from Canada, even if you are considered an employee under the laws of India. ...

If you have to report your earnings from China as a self-employed income on your Canadian tax return, you likely qualify for a certificate of coverage from Canada, even if you are considered an employee under the laws of China. ...