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Obviously any driving employees do during the course of the work day that is part of their duties of employment is considered employment-related use. ... Generally, if the vehicle has a back seat or is an extended cab; it is considered an ‘automobile’. ... As long as the back seat can be easily put back, these vans are considered automobiles. ...

A prescribed depreciable property (PDP) (see section 4.0) is excluded from being considered first term and second term SUE. ... The commercial asset will be considered to be converted to commercial use when it becomes available for use. ... To make this determination, the intended use of the property over its expected useful life must be considered. ...

If you send a payment to cover the balance due with your return, it will be considered late. ... Workers from countries that do not have a tax-treaty who were in Canada for less than 183 days are considered non-residents and should file an Income Tax and Benefit Return for the province or territory where they were employed. Workers from a country that does not have a tax-treaty and who were in Canada for 183 days or more are considered deemed residents. ...

Privilege may be lost if confidential client information or documents held by a lawyer member are shared with members of the MDP who are considered to be third parties to the solicitor-client relationship. ... Taxpayer/Representative wants to know: what CRA told or asked Justice what information CRA provided to Justice whether Justice considered certain information what information Justice considered whether Justice was aware of certain jurisprudence/rulings/other information You are asking for details about our solicitor client communications – that information is privileged. and/or You are asking for details about the legal advice we received – that information is privileged. ... These rules determine what evidence must or must not be considered by the trier of fact in reaching its decision. ...

The kindergarten program is not considered to be part of the elementary school program in Province B. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... This course is considered recreational and, as such, is excluded from the exempting provision of section 16 of Part III of Schedule V. ...

(b) It is "the privilege, granted by the seller of a business to the purchaser, of trading as his recognized successor; the possession of a ready-formed 'connection' of customers, considered as an element in the saleable value of a business, additional to the value of the plant, stock-in-trade, book debts, etc. ... In a non-arm's length transaction, section 68 could apply where the total purchase price of the assets of the business equals the total of their fair market values but the allocation of that total purchase price amongst those assets, including the goodwill, is not considered to be reasonable. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

Obviously any driving employees do during the course of the work day that is part of their duties of employment is considered employment-related use. ... Generally, if the vehicle has a back seat or is an extended cab; it is considered an ‘automobile’. ... As long as the back seat can be easily put back, these vans are considered automobiles. ...

In cases where an application is accepted for some, but not all of the restrictions indicated on an individual’s T2201, that individual is considered accepted for the purposes of this publication. ... If the result is greater than or equal to 0, then the amount of utilization is the DTC NRTC amount as calculated in step two and the individual is considered to have fully utilized the credit. ... If the difference is less than 0, then the utilization amount is 0 and the claimant is considered to have not utilized the credit. ...

The reimbursement is considered to be a taxable benefit for income tax purposes. ... An individual who gives services as a volunteer to a charity or public institution is not considered an employee of the charity or public institution. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the three days is considered to be use by the charity. ...

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...