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Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

(b) It is "the privilege, granted by the seller of a business to the purchaser, of trading as his recognized successor; the possession of a ready-formed 'connection' of customers, considered as an element in the saleable value of a business, additional to the value of the plant, stock-in-trade, book debts, etc. ... In a non-arm's length transaction, section 68 could apply where the total purchase price of the assets of the business equals the total of their fair market values but the allocation of that total purchase price amongst those assets, including the goodwill, is not considered to be reasonable. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Having obtained such a right, the employee will be considered to receive income from employment only when one of the events described in paragraphs 7(1)(a), (b), (c), (d), or (e) occurs. ... The value of the shares is considered to be the fair market value of identical shares at the time of acquisition that have no trading restriction less an appropriate discount in respect of the restriction. 10. ... Pursuant to the definitions of "employee" and "office" in subsection 248(1), corporate directors are considered to be employees. ...

With respect to awards given to employees in recognition of certain achievements, the fair market value of the award is generally considered to be a taxable employment benefit. ... Question 5 Would gift certificates be considered non-cash gifts and awards for purposes of this new position? ... Accordingly, gift certificates, gold nuggets, or any other item that can easily be converted to cash would not fall within the new position, and the value of such awards and gifts will be considered a taxable employment benefit. ...

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 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

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 2011 must relate to the 2001 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

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 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be 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 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...