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As a result, property that was considered taxable Canadian property when you became a non-resident may no longer be considered taxable Canadian property when you return to Canada. ... Previously deferred tax When you immigrate to Canada, you are generally considered to have disposed of, and to have immediately reacquired, most properties you own on the date you immigrate. ... Income For the part of the year you were considered as a resident of Canada, you have to report your world income. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...

In such a scenario, the identified issue cannot be considered as the technological uncertainty. ... Therefore it is not considered a Systematic Investigation or Search for the purpose of resolving a technological uncertainty. ... If the work generates or confirms what is within the technological knowledge base, even though the work was undertaken systematically, it will not be considered as SIS for reducing or eliminating technological uncertainty. ...

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. ...

In such a scenario, the identified issue cannot be considered as the technological uncertainty. ... Therefore it is not considered a Systematic Investigation or Search for the purpose of resolving a technological uncertainty. ... If the work generates or confirms what is within the technological knowledge base, even though the work was undertaken systematically, it will not be considered as SIS for reducing or eliminating technological uncertainty. ...

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. ...

It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...