Search - considered

If you lived outside Canada on December 31, 2002, but maintained residential ties with Canada, you may be considered a factual resident of a province or territory. ... 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. ... Deemed resident- You are a deemed resident for tax purposes if you did not establish residential ties in Canada, but you stayed here for 183 days or more in 2002 and, under a tax treaty, you were not considered a resident of another country. ...

The CRA had previously held that lump sum amounts received by retirees or employees upon cancellation of their private health services plans could be considered advance reimbursements of medical expenses and therefore not taxable when received. ...

The rules in subsection 70(5) apply to property that is subject to a buy-sell agreement, unless the property can be considered to vest indefeasibly in another person pursuant to subsection 70(6), 70(9), 70(9.2) or 70(9.6) or paragraph 70(5.2)(d) or (f). ...

In this case the dockets are considered to be tangible property and the portion of the purchase price allocated to them is included in Class 8 of Schedule B of the Regulations. ...

Pursuant to subsection 103(1.1) where two or more partners not dealing with each other at arm's length (see IT-419) have agreed to share any income or loss from any activity of the partnership in unreasonable proportions, the Department will adjust each partner's share to an amount which is considered reasonable in the circumstances. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Unless otherwise noted all references are to the Income Tax Regulations. 3 Charities are considered persons. ...

Investment counsel fees paid to unrelated persons will be considered to be reasonable for purposes of section 67 and will be wholly deductible from income. ...

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, 1995. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2001. ...