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Any goods and services tax/harmonized sales tax (GST/HST) input tax credit or rebate received for property acquired is considered government assistance. ... Available-for-use rule A corporation is not considered to have acquired a property or made capital expenditures for earning an investment tax credit until the property becomes available for use. ... For a corporation with a principal business of manufacturing property that it sells or leases, a property is considered qualified property only if the corporation manufactures it and leases it in the ordinary course of its business in Canada. ...

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. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Usually, the student is considered to be enrolled when part or all of his or her fees are paid. ... The qualifying student definition will be considered to determine the repayment period. ... He is not considered a qualifying student for 2017 or 2018. Joseph’s repayment period begins in 2018. ...

When the information is not given by the taxpayer a compliance order could also be considered. ... Audit policy and procedures E3- S3 Penalties were considered and were properly addressed, when applicable. ... Submissions considered E5- S5 The Taxpayer Relief provision was appropriately applied, when applicable. ...

Nieces, nephews, aunts, and uncles are generally considered to be not related for purposes of the Income Tax Act. ... So it is possible that individuals not related by a family connection may still be considered not at arm’s length. ... These expenses are considered to be associated with occupying the position of director/trustee, and are not considered to be charitable, management, or administrative expenses. ...