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Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ... This credit is considered to be government assistance that you received in the year and is taxable to you. ...

Property other than a building is considered available for use at the earliest of several dates. ... When such an election is filed, the vehicle will no longer be considered a ZEV. ... Depreciable property is considered acquired when it becomes available-for-use. ...

This should only be considered if a TFSA notice of assessment is subsequently issued which they disagree with. ...

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...

However, where music or religious history are taught as separate subjects and such subjects are in addition to history and music subjects that are ordinarily included in the curricula of the public school systems, the teaching of such religious history and religious music will be considered to be religious training for the purposes of the Circular, as will the teaching of Hebrew by a Jewish school. ...

Currently, the Canada Revenue Agency (CRA) can revoke the registration of a registered charity if the charity has made a gift to another registered charity, and it can be reasonably considered that one of the main purposes of making the gift was to unduly delay the expenditure of amounts on charitable activities. 9. ...

Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

System security was considered satisfactory based on the threat and risk assessment that was previously conducted. ...

The length of the educational program and the amount of the bursary should be considered when determining the scholarship exemption. ...