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The courts have directed that connecting factors must be considered when making this determination. ... Note The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ...

Where adjustments are being considered but the file will become statute-barred before the expiry of the 30-day representation period, the FR in consultation with the RTA should decide either to drop the proposed adjustment or to provide a representation period of less than 30 days. ... The adjustment should be considered material and approval should be obtained from the assistant director (AD) of SR&ED. ...

The CRM does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ... If gross negligence penalties are considered, the FR and the RTA work together and inform their managers, prior to communicating with the claimant. ...

CRA administrative position The amount in the reinsurance premium described above as the margin for risk transfer is not considered to be included in loading as defined in section 217. ... However, the component of the premium referred to above as the margin for risk transfer is not considered to be included in loading and is not subject to tax under the import rules. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2017. ...

While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the NATMP is considered high (Protected B). ...

Under the new rule, when a registered charity makes a gift to a qualified donee and it can reasonably be considered that a purpose of the gift was to support the political activities of the recipient, the gift is considered an expenditure on political activities. ... Note Pledges are considered revenue only in the fiscal period in which they are honoured. ... Also, some expenditures may be considered partly charitable, partly fundraising, or partly political. ...

You may have an overpayment of your premiums even if the total is $930.60 or less (if you were not considered a resident of Quebec), or $762.30 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. ... You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 (if you were not considered a resident of Quebec on December 31, 2015), or if your insurable earnings are more than $2,000 and less than $2,031 if you were considered a resident of Quebec on December 31, 2015. ...

You may have an overpayment of your premiums even if the total is $955.04 or less (if you were not considered a resident of Quebec), or $772.16 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. ... Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...