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You may have an overpayment of your premiums even if the total is $891.12 or less (if you were not considered a resident of Quebec on December 31, 2013) or $720.48 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2013, and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ... You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 (if you were not considered to be a resident of Quebec on December 31, 2013), or if your insurable earnings are more than $2,000 and less than $2,030 if you were considered to be a resident of Quebec on December 31, 2013. ...

You may have an overpayment of your premiums even if the total is $930.60 or less (if you were not considered a resident of Quebec), or $762.30 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ... You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 (if you were not considered a resident of Quebec on December 31, 2015), or if your insurable earnings are more than $2,000 and less than $2,031 if you were considered a resident of Quebec on December 31, 2015. ...

You may have an overpayment of your premiums even if the total is $839.97 or less (if you were not considered a resident of Quebec on December 31, 2012) or $claim is $368.94 674.73 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2012 and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ... You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2, 037 (if you were not considered to be a resident of Quebec on December 31, 2012), or if your insurable earnings are more than $2,000 and less than $2,029 if you were considered to be a resident of Quebec on December 31, 2012. ...

You may have an overpayment of your premiums even if the total is $913.68 or less (if you were not considered a resident of Quebec on December 31, 2014), or $743.58 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2014, and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ... You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 (if you were not considered to be a resident of Quebec on December 31, 2014), or if your insurable earnings are more than $2,000 and less than $2,031 if you were considered to be a resident of Quebec on December 31, 2014. ...

You may have an overpayment of your premiums even if the total is $955.04 or less (if you were not considered a resident of Quebec), or $772.16 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ... Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

A corporation is not considered to have paid a dividend when it merely credits a shareholder's account, unless the shareholder is able to withdraw the amount credited at any time. ... When a CCPC realizes a taxable capital gain or incurs an allowable capital loss on the disposition of a particular capital property, the gain or loss is included in the calculation of its Canadian or foreign investment income to the extent that it can reasonably be considered to have accrued during a period when the property was held by a CCPC. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...

As a selected qualifying employer, the employer is also considered for that fiscal year and for purposes of subsection 172.1(10) to be a qualifying employer. ... To be considered as a qualifying employer of a pension plan, the following conditions must be met: The employer must not have become a participating employer of the pension plan in the fiscal year. ... An "excluded activity" is generally an activity that is normally carried on by an employer for purposes other than for administering a pension plan; accordingly, excluded activities are not considered pension activities. ...

This information should be considered during the "regular" review; and Any deficiencies with respect to defensibility or due process noted during past Appeals reviews should be corrected by the RTA. ... Therefore the claim for the work of a partner, and/or the partner’s own SR&ED claim, can be considered unsubstantiated if the supporting evidence is insufficient to establish what was done and/or by who. ... During the SR&ED review, RTAs will work with the claimants to: explain the SR&ED program, its requirements, its services and policies to claimants who would like more information about the program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need to see and discuss during the visit and indicate whether it is information from personnel who worked on the projects, or supporting evidence, or both, so that the claimant can be prepared for the review; determine the best people to speak to during the review; identify, as early as possible, any new issues that arise during the review; identify ways to resolve review issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the work is not considered to be SR&ED, or if any other decisions are unfavourable to the claimant. ...

For example, in an industrial context, “possible solution to the problem” may be referred to as a “hypothesis”, and “building and testing of a prototype” may be considered as part of the “experiment or analysis.” ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Once an SR&ED project has started, work in any year that is commensurate with the needs of and directly in support of the attempt to achieve a scientific or technological advancement is considered part of the SR&ED project. ...