Search - considered

Only the most current information is considered valid for data purposes. ...

As well, when the proceeds of disposition are less than $1,000, they are considered to be $1,000. ... Property other than a building is considered available for use at the earliest of several dates. ... Depreciable property is considered acquired when it becomes available-for-use. ...

Variable benefits payable under a money purchase provision are also considered lifetime retirement benefits. ... It also includes terms that are not in the plan documents but are considered terms of the plan under the Pension Benefits Standards Act, 1985 or a similar provincial law. ... The mortgage bears an interest rate that would be considered reasonable if the mortgagor dealt with the mortgagee at arm’s length. ...

On the other hand, satisfying either the 10% or 20% value-added test means that the person will not be considered to be engaged in the substantial alteration of property. ... The percentage total value added in respect of finished inventory of a person is relevant to determining whether the person is considered to be engaged in the substantial alteration of property. ... The percentage determined under subsection 273.1(2) is relevant in determining whether a person is considered to be engaged in the substantial alteration of property. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

You are considered to have collected the GST/HST when you remove the money from the vending or coin-operated machine. ... Therefore, the amount of property taxes payable by a tenant is considered to be part of the rent and is subject to GST/HST in the same way as the amount of rent payable by the tenant. ... You are considered to have bought the clothing from the consignor for $60 immediately before the sale. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

The review of a project or claim is considered to have taken place when a determination of eligibility of work or expenses has been given. 3. ... Secondly, the claimant can change their mind later and file an objection for the projects not considered SR&ED. ... These waivers are considered binding by Appeals provided that they are valid and used correctly. ...

Nevertheless, about 86% of income assessed in 2014 was considered tax assured. ... Deductions and credits subject to arm’s-length information reporting or are fixed amounts are considered assured and at low risk of non-compliance. ... These are considered to be third parties when they report information to the CRA independently from the taxpayer to which the information reported relates. ...

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...