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Given the broad implications of our current renewal of our IT infrastructure and the potential resource constraint, additional programs will only be considered where feasible, until our renewal project is fully implemented in 2016-2017. ...

Generally, current expenses are deductible as they are incurred and capital expenditures are deducted over a number of years, since these are considered to be for long-term assets. ...

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

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

The CRA reviews all tax shelters and, if they are considered potentially abusive, audits the taxpayer. ...

Who are considered a charity staff? Generally, when we talk about staff for the purposes of the guidance and this webinar, we really mean just about anyone who is under a charity's direct control and supervision. ...

Subject matter expert: If the due date falls on a Saturday, Sunday or public holiday, the return and any payment are considered on time if they are received or postmarked on the next business day. ...

Since we established at your last visit that corrective lenses won't be of use to you because of the nature of the disease affecting your vision, I must unfortunately tell you that you are now considered legally blind. ...

Where it is a partnership that disposes of the property, the late filing penalty, if any, provided for in subsections 96(5), (5.1) and (6) is considered to be payable by that partnership on behalf of its members and the notice of assessment referred to in subsection 96(7) will be sent to the address of the partnership. 8. ...

On this page Annual allowance Cumulative eligible capital account Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm length dispositions of former ECP Eligible capital property of a deceased person Partnerships Annual allowance You cannot fully deduct an eligible capital expenditure because the expenditure is considered to be capital and provides a lasting economic benefit. ...