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Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher; Payments you send by mail are considered paid on the day of the postmark; or Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered. ...

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. ...

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. ...

Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher; Payments you send by mail are considered paid on the day of the postmark; or Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered. ...

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. ...

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. ...

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. ...