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In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... 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. ...

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...

With respect to awards given to employees in recognition of certain achievements, the fair market value of the award is generally considered to be a taxable employment benefit. ... Question 5 Would gift certificates be considered non-cash gifts and awards for purposes of this new position? ... Accordingly, gift certificates, gold nuggets, or any other item that can easily be converted to cash would not fall within the new position, and the value of such awards and gifts will be considered a taxable employment benefit. ...

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

Having obtained such a right, the employee will be considered to receive income from employment only when one of the events described in paragraphs 7(1)(a), (b), (c), (d), or (e) occurs. ... The value of the shares is considered to be the fair market value of identical shares at the time of acquisition that have no trading restriction less an appropriate discount in respect of the restriction. 10. ... Pursuant to the definitions of "employee" and "office" in subsection 248(1), corporate directors are considered to be employees. ...

Assuming that the severed land was supplied by way of lease immediately prior to the sale, the land would generally be considered to be capital property, the rental of which would constitute a business for GST/HST purposes. ... The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest but only to the extent such consideration is not paid for the actual use of the underlying property. 67. ... Such consideration would generally be considered payable for the supply of the property by way of lease, licence or similar arrangement. 68. ...