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Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

The extent that they are restricted is discussed further in section 5.1. exempt income No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure made in the course of earning income if any of the claimant's income is exempt from tax. ITC not meeting the filing requirement No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure if the claimant does not file the prescribed form containing the prescribed information in respect of the amount on or before the day that is one year after the claimant's filing-due date for the tax year. ... Corporations deemed not to be associated As a result of the group of persons definition, CCPCs may be considered to be associated when the same group of otherwise unconnected investors, such as venture capital investors, have invested in each of them. ...

The following are factors for consideration when determining materiality: Claim size – An amount that is considered material for one claimant may not be considered material for another. For example, a $20,000 expenditure, representing 20% of a $100,000 claim, may be material whereas the same amount is not considered material when the claim is $10,000,000 (.2% of the claim). ...

A briefcase is not considered an approved container when left on claimant premises. ... Note: Tax intermediaries are not considered independent external sources. 2.20 Penalties The Act provides for a number of penalties that may be applied to claimants or, in some cases, to tax preparers. ... It also identifies the circumstances under which such a penalty should be considered. ...

To view the list of professionals who are considered to be medical practitioners, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... – A nursing home is generally considered to be a facility that gives full-time care. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ...

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. ...

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 retirement savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... Unless an election is filed with the issuer, the RDSP must be terminated and all amounts paid out of the plan by December 31 st of the year following the first calendar year throughout which the beneficiary is no longer considered to have a severe or prolonged impairment in physical or mental functions that made him or her eligible for the DTC. ...

If the funds are subsequently transferred to another account under which the successor is the holder, it would be considered a qualifying transfer between two accounts, each of which is under the successor's name and SIN. ... While these transactions can be carried out in a short period of time they are still considered as three clearly separate transactions: (1) the succession, (2) the transfer of funds, and (3) the closing of the account. 12. ...

A child or grandchild of a deceased annuitant is generally considered financially dependent on that annuitant at the time of death if, before that person's death, the child or grandchild ordinarily resided with and was dependent on the annuitant and they meet one of the following conditions: the child or grandchild's net income for the previous year (shown on line 236 of their income tax and benefit return) was less than the basic personal amount (line 300 from Schedule 1) for that previous year; or the child or grandchild is impaired in physical or mental functions and their net income for the previous year was equal to or less than the basic personal amount plus the disability amount (line 316 from Schedule 1) for that previous year. ... A child or grandchild of a deceased member is generally considered financially dependent on that member at the time of death if, before that person’s death, the child or grandchild ordinarily resided with and was dependent on the member and they meet one of the following conditions: The child or grandchild’s net income for the previous year (shown on line 236 of their income tax and benefit return) was less than the basic personal amount (line 300 from Schedule 1) for that previous year; or The child or grandchild is impaired in physical or mental functions and their net income for the previous year was equal to or less than the basic personal amount plus the disability amount (line 316 from Schedule 1) for that previous year If, before the member’s death, the child or grandchild was ordinarily residing with and was dependent on the member but was away from home to attend school, we still consider them to have resided with the member. ...