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Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

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. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

This is the amount at line F of your Form T1139 for each business; B is the lesser of: the total amount included in A above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2016. ... In this case, to calculate the additional business income to enter at line G, it is the lesser of: any amount you designate as your additional business income; and the amount determined by the following formula: (V − X) × Y ÷ Z, where: V is your net business income for the fiscal period ending in 2017 (see note below); X is the lesser of: the total amount included in V above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2017; Y is the number of days you carry on the business in 2016 that are in the fiscal period ending in 2017; and Z is the number of days you carry on the business that are in the fiscal period ending in 2017. ... This is the amount at line F; R is the lesser of: the total amount included in Q above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and the total capital gains deduction deducted for 2016; S is the number of days the business is carried on after the end of the 2016 fiscal period, up to and including the date of death; and T is the number of days the business is carried on that are in the regular fiscal period(s) ending in 2016. ...

Ontario [2017-03-14 Regulation 77/17] Ontario film and television tax credit – Effective March 14, 2017, assistance that is a payment from the 2015 Ontario Production Services and Computer Animation and Special Effects Transitional Fund ("Transitional Grant") to a qualifying corporation is not considered as government assistance. ... Ontario production services tax credit – Effective March 14, 2017, assistance that is a payment from the 2015 Ontario Production Services and Computer Animation and Special Effects Transitional Fund ("Transitional Grant") to a qualifying corporation is not considered as government assistance. ... Valuation for derivatives A derivative that provides rights to a corporation and is held on income account is considered to be inventory property, and the corporation could therefore choose to value it at the lower of its cost and its fair market value at the end of the year (inventory valuation rules). ...

Pursuant to section 143, the CRA may impose any conditions or restrictions that may be considered necessary in respect of the making, importation, packaging, use or sale of an approved formulation or in respect of any other dealing with an approved formulation. ... Research and development is not considered to be analysis. Alcohol is considered to be used for analysis when it is used: for determining the volume and absolute ethyl alcohol content of the alcohol; for analytical and chemical testing; or for quality control purposes. 51. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

The meaning of a tour package under the Act could result in a single supply that is a combination of two or more services, or of property and services, being considered a tour package for GST/HST purposes even though the package may not fit the common perception of a tour package. ... The nature and purpose of a package being sold has to be considered in order to determine whether it is a tour package or something else. For example, if the overall purpose of a package is to provide a specialized service, it is not considered to be a tour package for GST/HST purposes. ...

The process through which your rights are protected varies depending on the right(s) being considered. ... If you feel your concerns have still not been fully considered after this first contact, you can file a complaint with the CRA Service Complaints Program. ...

If these conditions are not met, subsection 147.3(12) of the Act provides that the registration of the transferor plan is revocable. 4 In addition, subsection 147.3(10) of the Act deems the portion of the amount transferred in excess of what is permitted under subsection 147.3(4) to have been paid to the individual, and the individual is considered to have contributed the amount to the money purchase vehicle, 5 assuming there is no other provision to accommodate the transfer, e.g., subsection 147.3(6) of the Act. ... Where (a) an amount is transferred on behalf of an individual from a defined benefit provision of an RPP to a money purchase vehicle in accordance with subsection 147.3(4) of the Act, (b) retirement benefits had begun to be paid under the provision to the individual within one year before the transfer, and (c) the amount determined under paragraph 8517(4)(a) of the Regulations in respect of the transfer is greater than the amount that would be determined under paragraph 8517(4)(b) of the Regulations in respect of the transfer if retirement benefits had not begun to be paid to the member, the amount so transferred shall not exceed the amount that would be determined under subsection 8517(1) of the Regulations in respect of the transfer if paragraph 8517(4)(b) of the Regulations were applicable, unless none of the reasons for beginning to pay the retirement benefits can reasonably be considered to have been to maximize the amount that may be transferred in accordance with subsection 147.3(4) of the Act. ... Attained age Factor Attained age Factor Attained age Factor Under 50 9.0 65 12.4 81 7.0 50 9.4 66 12.0 82 6.7 51 9.6 67 11.7 83 6.4 52 9.8 68 11.3 84 6.1 53 10.0 69 11.0 85 5.8 54 10.2 70 10.6 86 5.5 55 10.4 71 10.3 87 5.2 56 10.6 72 10.1 88 4.9 57 10.8 73 9.8 89 4.7 58 11.0 74 9.4 90 4.4 59 11.3 75 9.1 91 4.2 60 11.5 76 8.7 92 3.9 61 11.7 77 8.4 93 3.7 62 12.0 78 8.0 94 3.5 63 12.2 79 7.7 95 3.2 64 12.4 80 7.3 96 or over 3.0 1 Where payments are made in two or more installments as a consequence of the transfer deficiency requirements under provincial pension legislation, each payment is a single amount and is subject to the prescribed amount limit at the time of each transfer. 2 Note that the prohibition on the transfer of surplus does not extend to situations where actuarial surplus is used to fund benefit upgrades for plan members, such as on the wind-up of a plan, since such amounts are no longer considered to be surplus. ...