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The amount that a trust can designate in respect of a particular beneficiary is limited to the portion of the trust's income for the year from a source in a country other than Canada that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the income that was included in the beneficiary's income by virtue of subsection 104(13) or (14) (see the current versions of IT-342, Trusts-- Income Payable to Beneficiaries, and IT-394, Preferred Beneficiary Election); and is not designated by the trust in respect of any other beneficiary. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Further, courses whose successful completion is based solely on the individual’s attendance, class participation or a combination of both are not considered to attest to the individual’s competence to perform a trade or vocation and do not qualify for zero-rating under section 18 of Part V of Schedule VI. ... While stand-alone industry safety courses may be beneficial, and in some cases a job requirement, on their own they would not be considered to lead to an occupation. ...

The amount of the refund or rebate retained is considered to have been paid to the person. In addition, the amount retained is considered to have been given to the Minister by the person as security. ...

The transfer of eligible shares to an RRSP is considered to be a withdrawal of shares from the ASSP. ... The investor must not take custody of the shares being transferred; otherwise, the investor will be considered to have withdrawn the shares from the first plan and the shares will not be eligible for deposit in another Plan. ...

Current mitigating practices are considered to be adequate. Does the new or modified program or activity involves the implementation of one or more of the following technologies: Enhanced identification methods- this includes biometric technology (i.e. facial recognition, gait analysis, iris scan, fingerprint analysis, voice print, radio frequency identification (RFID), etc...) as well as easy pass technology, new identification cards including magnetic stripe cards, "smart cards" (i.e. identification cards that are embedded with either an antenna or a contact pad that is connected to a microprocessor and a memory chip or only a memory chip with non-programmable logic). ... Level of risk to privacy: 2 Details: Information on the T661 is considered to be part of the Tax Return and as such, all controls that CRA has in place for Tax Returns also apply. ...

If the promoter repays any excess fee within 120 days after providing notice to the CRA about accepting it, the repayment will be considered in determining the penalty to be imposed on the promoter. ... Contrary to other professionals who assist their clients/patients in completing various forms for making a DTC request, medical practitioners, who only assist in the completion of Part B of the Form T2201, Disability Tax Credit Certificate are not considered to be promoters for the purpose of the Act. ...

For excise duty purposes, beer or malt liquor that has a final packaged alcohol strength over 11.9% is considered spirits. Producers or importers of high alcohol beer or malt liquor are considered to be producing or importing spirits and may require a spirits licence. ...

Public holidays and weekends can affect due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it, or if it is postmarked, on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date. ...

For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...