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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. ...

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. ...

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. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... As a consequence of (h) a corporation can be considered to be controlled at the same time by several persons or groups of persons. ... If the total consideration paid is not equal to the fair market value of the shares disposed of, paragraphs 69(1)(a) and (b) must be considered. ...

In resolving this question the use of the property as a whole must be considered. ¶ 22. ... Some of the criteria which should be considered in making this determination are set out in the current version of IT-322, Farm Losses. ... A lessor of farm property is not considered to be using the property in the business of farming. ...

" Substantially all " has been considered by the CRA to generally mean 90% or more. ... Policy Commentary CPC-010, Name on Official Donation Receipt, explains the circumstances when someone may be considered the donor. ... However, they must be considered when calculating the average value of property for a charity’s 3.5% disbursement quota requirement. ...

These particular trips are not considered to be of a personal nature. ... The benefit determined under paragraph 6(1)(k) is considered to include the GST component of that benefit. ... The operating cost benefit under paragraph 6(1)(k) is considered to include the GST component of that benefit. ...

For example, a request made in 2011 must relate to the 2001 or a later tax year to 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 2010, 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 2014, 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. ...

Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2015 must relate to the 2005 or a later tax year to be considered. ...