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In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ... You are considered to have sold the property because you changed its use. ... Note Because your home is considered personal-use property, if you have a loss at the time you sell or are considered to have sold your home, you are not allowed to claim the loss. ...

Generally, a person is considered to be a connected person if the person owns (or is deemed to own) at least 10 per cent of the issued shares of any class of the capital stock of the employer (or of a corporation related to the employer); does not deal at arm's length with the employer; or is considered, by paragraph (d) of the definition of "specified shareholder" in Subsection 248(1) of the Income Tax Act, to be a specified shareholder of the employer. ... Furthermore, a person who does not deal at arm's length with the employer is considered to be a connected person but is not considered, on that basis alone, to be a significant shareholder. ... Requests to waive the rule were considered where it could be determined that those plan members who were significant shareholders and related persons did not control the employer. ...

Sample pro forma- Declaration of Trust Disclaimer This pro forma declaration of trust is to be considered as a template that can be used by prospective RDSP issuers to develop their own declaration of trust. ... The Plan will not be considered registered unless the issuer notifies the specified Minister of the Plan's existence without delay. ... These payments are not considered advantages in relation to the Plan (they are not considered a benefit or loan that is conditional in any way on the existence of the Plan). ...

An allowance must be payable on a periodic basis to be considered support payments. ... A recipient includes: the payer's current or former spouse or common-law partner the parent of a child of whom the payer is a legal parent A child cannot be considered the recipient of support payments for income tax purposes. ...

However, not every plan in which more than one employer participates is considered a MEP. ... If so, that individual is generally considered to have received an amount equal to the fair market value of that interest. ... If all the questions are not answered, it will be considered an incomplete application and returned to the submitter. ...

If an EAP does not satisfy all these requirements, the payment will not be considered an EAP but rather an accumulated income payment (AIP), and it would be taxed accordingly. ... These issues are being considered, and the policies and processes to develop such a program may be reviewed as part of the re-engineering program or as a program implemented by the CRA. ... The CRA will reject submissions that contain file format errors, and all of the returns within the submission will be considered not filed. ...

An electronic submission will be considered a request for registration. ... If they are charged within the plan, they can be considered part of the contributions. ... If not, the transferring plan will be considered as having been paid to the subscriber as an AIP. ...

For the purposes of this test, substantially all is considered to be 90% or more. ... Note As a rule, raising awareness is not considered a charitable activity. ... Are the proceeds that my charity receives from the campaign considered fundraising revenue? ...

What type of remitter you are New employers are considered regular remitters. ... The employer remits their quarterly remittance of $1,500 after April 15, which is considered late. ...

Is a lump-sum payment considered a single amount for transfer purposes? ... No, a lump sum payment in respect of missed periodic payments is not considered a single amount for transfer purposes under section 147.3 of the Act and therefore would be taxable to the recipient in the year it is received. ...