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If it is paid or considered to have been paid to a qualified beneficiary, it will always be a designated benefit. ... It may be considered a RRIF benefit or an after-tax amount if the payout is delayed. ...

When to file Payers (issuers or carriers) who have to file an information return You have to file an information return to report the following amounts you paid or are considered to have paid to residents of Canada: taxable benefits paid in the year to the annuitant; taxable benefits paid in the year to the beneficiaries when the annuitant dies; taxable benefits that the annuitant is considered to have received in the year; other taxable income amounts or allowable deductions in the year; the fair market value (FMV) of all property of an RRSP just before it became an amended plan under subsection 146(12); the FMV of all property of a RRIF just before it became an amended fund under subsection 146.3(11); withdrawals under the Lifelong Learning Plan (LLP); withdrawals under the Home Buyers' Plan (HBP); and amounts directly transferred on breakdown of a marriage or common-law partnership. ...

The amount you pay is considered a taxable benefit to the employee. Report this benefit in box 14, “Employment income,” and in the “Other information,” area under code 40 at the bottom of the employee’s T4 slip. If you have to make payments to such a plan for amounts other than premiums or contributions for the employee, they are not considered a taxable benefit for the employee. ...

Union dues- Payment to a registered charity Policy commentary Release date June 23, 1993 Reference number CPC-008 Subject Gift- Whether the payment to a registered charity instead of paying union dues is voluntary and therefore considered a gift Purpose To clarify the Directorate's policy regarding payments to a registered charity. ... A payment to a registered charity in lieu of paying union dues is not considered a gift. ...

Employment in a country where a social security agreement has been signed with Canada If there is a social security agreement between Canada and the country where the worker is performing services, that agreement must be considered to determine whether the employment is pensionable. Unless it is excluded under subsection 6(2) of the Canada Pension Plan, an employment is considered pensionable if one of the following conditions are met: the employer operates in Canada; the employer undertakes to pay both the employee's and the employer's contributions, and to file the required information slip (T4); Where neither of the conditions above are met, the employment could still be pensionable if the worker complies with the following conditions: the employee is a resident of Canada; the employee is not in an employment that would be pensionable under another provision of the Canada Pension Plan or the Canada Pension Plan Regulations; the employee elects to pay contributions within one year from June 15 of the year following the year in which the employment took place. ...

The combined amount is considered one allowance and therefore taxable, since it is not based only on the number of kilometres the vehicle is used for employment purposes. ... Since the flat-rate allowance does not cover any of the same use of the vehicle on which the reasonable per-kilometre allowance is based, the allowances are considered separately. ...

Gifting arrangements Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, that a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ...

The lease of the real property is considered made in Canada since the real property is situated in Canada. Each lease interval is considered made in New Brunswick since the building is situated in that province. ... The supply will be considered as having been made outside the participating provinces. ...

Although referred to as "catalogues", such art exhibit books are not considered to be "sales catalogues" for purposes of the Act, but are considered to be printed books. ... These books are therefore considered to be printed books for rebate purposes. ... Yearbooks such as school yearbooks are, however, considered to be printed books. ...

Dressing A person is considered markedly restricted in dressing if, even with appropriate therapy, medication, and devices: he or she is unable or takes an inordinate amount of time to dress himself or herself and this is the case all or substantially all the time (at least 90% of the time) Devices for dressing include specialized buttonhooks, long-handled shoehorns, grab rails, safety pulls, and other such devices. ... For example, for a child with Type 1 diabetes, supervision includes having to wake the child at night to test his or her blood glucose level, checking the child to determine the need for additional blood glucose testing (during or after physical activity), or other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin. ... Vision A person is considered blind if, even with the use of corrective lenses or medication: visual acuity in both eyes is 20/200 or (6/60) or less, with the Snellen Chart (or an equivalent) or the greatest diameter of the field of vision in both eyes is 20 degrees or less Walking A person is considered markedly restricted in walking if, even with appropriate therapy, medication, and devices: he or she is unable or requires an inordinate amount of time to walk and this is the case all or substantially all the time (at least 90% of the time) Devices for walking include canes, walkers, and other such devices. ...