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A child is considered markedly restricted if, all or almost all of the time the child is unable (or it takes an extremely long time) to perform a basic activity of daily living, even with therapy (other than life sustaining therapy) and the use of appropriate devices and medication. ...

Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

Footnotes Footnote 1 A “tax avoidance transaction” means any transaction that would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit (section 245 of the Income Tax Act). ...

All tax shelters are reviewed, and if they are considered potentially abusive, audits are carried out. ...

A non-qualifying security is considered to be an excepted gift if it meets all of the following criteria: it is in the form of a share; the qualified donee that receives the non-qualifying security is not a private foundation; the donor is at arm's length to the qualified donee; and the donor is at arm's length to each of the charitable organization's or public foundation's directors/trustees. 3. ...

In the following paragraphs, the application of the principles in 2 above is considered for situations where the taxpayer disposes of part of a depreciable property (other than a timber resource property) and the capital cost of the part disposed of cannot be ascertained with accuracy. ...

Re-appropriation of T2 statute-barred credits T2 Re-appropriation additional information When you file your T2 income tax return more than three years past the tax year-end, any overpayment is considered to be statute-barred for refund purposes under section 164(1) of the Income Tax Act (ITA). ...

If the fees are considered an eligible expense for the purposes of the Children's Fitness Tax Credit, you will not be able to claim the CATC for these fees. 11. ...

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. ...

Annual allowance You cannot fully deduct an eligible capital expenditure because the expenditure is considered to be capital in nature and provides a lasting economic benefit. ...