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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. ...

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...

Response 2 Yes, we have considered this issue in the context of a ruling request subsequent to the release of the GE Capital case. ... In that situation, we considered that the existing obligation continued and that a new obligation did not come into existence for purposes of subparagraph 212(1)(b)(vii). ... If so, then any loss arising from these activities would be considered to have arisen from a source of income. ...

Response 2 Yes, we have considered this issue in the context of a ruling request subsequent to the release of the GE Capital case. ... In that situation, we considered that the existing obligation continued and that a new obligation did not come into existence for purposes of subparagraph 212(1)(b)(vii). ... If so, then any loss arising from these activities would be considered to have arisen from a source of income. ...

If you were considered a resident of Quebec on December 31, 2019, you worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $860.22 or less (if you were not considered a resident of Quebec), or $663.75 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

A taxpayer is considered to qualify in "allocating in proportion to patronage" even though, for reasons of convenience, credit is not given to those customers to whom the patronage allocation would be less than $5.00, provided all other conditions are met. ... Payments may also be made in accordance with the terms and conditions of a contract, or in compliance with the terms of the taxpayer's charter, articles of association, or by-laws, which would not be considered to be patronage dividends. ... In all cases where payment has been effected by the payer in any manner whatsoever, the patronage dividend is considered to have been received by the customer. 15. ...

Proceeds from the sale of livestock, including those animals in a basic herd, are by virtue of the definition of "inventory" in subsection 248(1) considered to be income if a taxpayer is in the business of farming (referred to as "farmer" in this bulletin). ... In the case of the basic herd, the cost to the beneficiary will be considered to be an amount equal to the fair market value at December 31, 1971 of the basic herd minus the amounts previously deducted by the deceased pursuant to section 29. 10. ... Where such a child receiving the property uses the livestock in the business of farming and computes income using the cash method, the child will be considered to have made a payment for the livestock equal to that fair market value and consequently may deduct this amount under paragraph 28(1)(e). ...

In addition, payments made for the purchase of works of art from a self-employed artist under the Art Bank program of the Council are not grants but are considered to be ordinary business income to the artist; accordingly, such payments are included in the income or loss under section 9. ... When a taxpayer receives an amount by virtue of or in connection with an office or employment, it is considered employment income under subsection 5(1). ... In another case when, for instance, an artist is selected by the Council for training or development through an arrangement under which the artist is placed under an employer for a small salary or no salary while the Council subsidizes the artist's employment income, the assistance from the Council to the artist, whether paid directly or through the employer, is considered to be received by virtue of the employment, and is therefore taxable in the artist's hands as income from employment. ...