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

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. ...

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 or before the next business day. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts that you receive may not be considered pension income and may have to be reported elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

A platform operator that is resident in Canada is considered a reporting platform operator. ... In general, when a correction is made to the Part XX information return, the submission is considered corrected. When a deletion is made to the return, the submission is considered deleted. ...

It explains what is and is not considered to be a tour package for GST/HST purposes. ... Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ...