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If early adoption of IFRS for tax purposes is being considered purely for the taxpayer's administrative ease because, for example, the corporation reports IFRS-based results to its parent or uses IFRS for financial reporting purposes, the CRA will accept early adoption for years commencing on or after January 1, 2009. ...

All the information above is needed for the institution’s request to be considered complete and must be in English or French. ...

Additional charges, such as flight cancellation insurance, meals, and baggage surcharges are not considered part of the lowest return airfare. ...

A claim is considered to be complete when we have received: a properly completed Form T1177, Film or Video Production Services Tax Credit; the accreditation certificate (or a copy); and the T2 Corporation Income Tax Return for the year. ...

. ¶1.29 (formerly included in the discussion at ¶16 of IT–495R3) was expanded to provide an example of what may be considered assistance for purposes of paragraph 63(1)(d). ¶1.33 to ¶1.36 reflect the discussion formerly found in ¶18 of IT–495R3. ...

Refundable medical expense supplement (line 452)- Line 215 will now be considered in the calculation of this supplement. ...

Refundable medical expense supplement (line 452)- Line 215 will now be considered in the calculation of this supplement. ...

If you lived outside Canada on December 31, 1999, but maintained residential ties (as defined on page 7) with Canada, you may be considered a factual resident of a province or territory. ...

Previous page: Schedule F – Key Web Links for Additional Information Next page: Schedule H – Acronyms and Abbreviations Schedule G – Glossary Accrual Accounting The method of recording transactions by which revenues and expenses are reflected for the period in which they are considered to have been earned and incurred. ...

Also, a gifting arrangement where the donor incurs a limited recourse debt related to the gift is considered to be a tax shelter. ...