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These assets will be considered “qualified property” for the purpose of the Atlantic Investment Tax Credit. ...

The goodwill is considered to be an eligible capital expenditure, which is treated in a manner similar to assets eligible for CCA. ...

When employment outside Canada is not considered pensionable under subsection 16(1) of the Canada Pension Plan Regulations and there is no social security agreement, the employer or worker still has the option of including the employment in pensionable employment. ...

Step 2: Calculate the total earnings from which the CPP deductions are not required Add the following amounts: the amount the employee received before and including the month the employee turned 18; the amount the employee received after the month the employee turned 70; the amount the employee received after the effective date of the employee's completed and signed election Form (CPT30) to stop contributing to the CPP; the amount the employee received before and including the month in which the employee provided you with a completed and signed revocation Form (CPT30) to start contributing to the CPP; the amount the employee received during the months the employee was considered to be disabled under the CPP or QPP; any income from employment, benefits, and payments excluded from CPP contributions under the Special payments chart. ...

For requests made before June 2, 2011, that were considered late-filed beyond 10 years after the end of the tax year under the previous interpretation of the limitation period, the CRA may grant relief from the interest that accrued within the last 10 calendar years effective from the 2011 year or the year in which the new request is made, whichever is later. ...

If, however, you send an amended NR5 application in any other year covered by the five-year approval period and it is approved, this will be considered a new application. ...

Qualified small business corporation shares A share of a corporation will be considered to be a qualified small business corporation share if all the following conditions are met: at the time of sale, it was a share of the capital stock of a small business corporation, and it was owned by you, your spouse or common-law partner, or a partnership of which you were a member; throughout that part of the 24 months immediately before the share was disposed of, while the share was owned by you, a partnership of which you were a member, or a person related to you, it was a share of a Canadian-controlled private corporation and more than 50% of the fair market value of the assets of the corporation were: used mainly in an active business carried on primarily in Canada by the Canadian-controlled private corporation, or by a related corporation; certain shares or debts of connected corporations; or a combination of these two types of assets; and throughout the 24 months immediately before the share was disposed of, no one owned the share other than you, a partnership of which you were a member, or a person related to you. ...

. ¶1.1 and ¶1.2 (formerly included in ¶1 of IT-447) have been updated to reflect the decision of the Supreme Court of Canada in Fundy Settlement v Canada (2012 DTC 5063, 2012 SCC 14) which clarified that a trust will be considered to be resident where the central management and control of the trust actually takes place. ¶2 of IT-447 has been deleted from the content of this Chapter. ...

You are considered to be a full-time student if you regularly attend a college, university, or other educational institution in a program at a post-secondary school level (whether in Canada or not); and during a particular semester, you are taking at least 60% of the usual course load for the program in which you are enrolled. ...

Investment counsel fees paid to unrelated persons will be considered to be reasonable for purposes of section 67 and will be wholly deductible from income. ...