Search - considered

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2001. ...

Province or territory of residence- Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1996. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Pursuant to subsection 103(1.1) where two or more partners not dealing with each other at arm's length (see IT-419) have agreed to share any income or loss from any activity of the partnership in unreasonable proportions, the Department will adjust each partner's share to an amount which is considered reasonable in the circumstances. ...

In this case the dockets are considered to be tangible property and the portion of the purchase price allocated to them is included in Class 8 of Schedule B of the Regulations. ...

The rules in subsection 70(5) apply to property that is subject to a buy-sell agreement, unless the property can be considered to vest indefeasibly in another person pursuant to subsection 70(6), 70(9), 70(9.2) or 70(9.6) or paragraph 70(5.2)(d) or (f). ...

Unless otherwise noted all references are to the Income Tax Regulations. 3 Charities are considered persons. ...

Currently, when a donor acquires property as part of a tax shelter gifting arrangement, the fair market value of the property is considered to be either the actual fair market value or the cost to the donor, whichever is less. ...

If the employee received the payment on the same basis as other employees, the payment is likely to be considered to have been received in his or her capacity as an individual, assuming all the other conditions listed above are met. ...

There is no intention for the program to collect any information in addition to what was already being collected; no new uses or disclosures of the information are currently being considered. ...