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However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...

However, an amendment to the legislation is being considered to disallow prescribing compensation for these individuals. ... Subsection 251(1) states when persons are considered not to deal with each other at arm's length. Persons who are related to each other by blood, marriage, or adoption are considered not to deal with each other at arm's length. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...

However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...

However, an amendment to the legislation is being considered to disallow prescribing compensation for these individuals. ... Subsection 251(1) states when persons are considered not to deal with each other at arm's length. Persons who are related to each other by blood, marriage, or adoption are considered not to deal with each other at arm's length. ...

However, where Canadian deferral rules would be available to non-residents but the Act specifically prohibits a deferral, an agreement will not be considered. ... The transaction must otherwise result in a net profit, gain or income in Canada for the vendor from the disposition of the property in order for a request for deferral to be considered. 78. ... An informal opinion from the Canadian Competent Authority may also be sought by a vendor to determine whether or not a proposed transaction would be considered acceptable for a deferral. ...

A student is considered a full-time student when they regularly attend a college, university, or other educational institution that offers courses at a post-secondary school level. ... An individual undertaking a postdoctoral fellowship is not considered to be enrolled in a qualifying educational program. ... Notes When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on the next business day. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...