Search - considered

The conditions are similar to those described in section 4.1 except that, in this case, all or part of the qualified expenditures can reasonably be considered to have been the subject of an agreement to transfer qualified expenditures. ... The asset will be considered to be converted to commercial use when it becomes available for use. ... Since the FMV of the property would reflect the costs of materials transformed into the property, the labour costs and a portion of the overhead expenditures, the FMV will usually be greater than the other limit to calculate (that is, the amount that can reasonably be considered to be included in computing the claimant's investment tax credit (ITC) in respect of the particular property that was acquired by the claimant). ...

Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, that a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ... “Related persons” are not considered to deal with each other at arm’s length. ... Where, for example, the only collateral for the debt is the tax shelter property itself, or potential income from that property, the $90,000 would be considered to be a limited-recourse amount. ...

The present value test in clauses 8503(2)(a)(ii)(E) and (F) of the Regulations would not apply since the indexation provided under the plan would not be considered a combination of indexation adjustments. ... Under subsection 147.2(8) of the ITA, the former employees of Employer A are considered to be former employees of Employer B since they are employees of a predecessor employer (as defined in section 8500(1)) provided that Employer B is considered to be a participating employer in relation to the pension plan. ... Otherwise, the plan would not be considered to be administered in accordance with the terms of the plan as registered. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

The taxpayer is considered to have disposed of the property at the time the contribution or transfer of the property is made. The proceeds of disposition and the amount of premium considered to be paid are equal to the fair market value of the property transferred or contributed by the taxpayer at the time of its disposition. ... In addition, for 1993 and subsequent years, if two individuals are considered to be spouses because they are parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ...

Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, that a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ... “Related persons” are not considered to deal with each other at arm’s length. ... Where, for example, the only collateral for the debt is the tax shelter property itself, or potential income from that property, the $90,000 would be considered to be a limited-recourse amount. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... In some cases, amounts you receive may not be considered pension income by the CRA and you may have to report them elsewhere on your return. ... You were both considered residents of Canada on December 31, 2019 (or were considered residents of Canada on the date of death). ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... Related persons are not considered to deal with each other at arm’s length. ... Any university named in Regulation Schedule VIII at the end of February 26, 2018, is also considered to have applied for registration. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... If paid by cheque, this amount is considered paid when cashed or deposited by the client. ...

Related persons are not considered to deal with each other at arm’s length. ... Where, for example, the only collateral for the debt is the tax shelter property itself, or potential income from that property, the $90,000 would be considered to be a limited-recourse amount. ... It also includes any other indebtedness of the person that can reasonably be considered to relate to the gift or monetary contribution if there is a guarantee, security or similar indemnity or covenant in respect of that or any other indebtedness. ...