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Nevertheless, about 86% of income assessed in 2014 was considered tax assured. ... Deductions and credits subject to arm’s-length information reporting or are fixed amounts are considered assured and at low risk of non-compliance. ... These are considered to be third parties when they report information to the CRA independently from the taxpayer to which the information reported relates. ...

The review of a project or claim is considered to have taken place when a determination of eligibility of work or expenses has been given. 3. ... Secondly, the claimant can change their mind later and file an objection for the projects not considered SR&ED. ... These waivers are considered binding by Appeals provided that they are valid and used correctly. ...

Generally, documentary audit evidence is considered stronger than oral audit evidence. ... Subsection 231.7(1) must be considered in cases where compliance is sought, but where a prosecution is not considered to be appropriate. ... With the exception of tax shelters, these cases are not considered to be tax avoidance. ...

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

If you were considered a resident of Quebec on December 31, 2011, worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $786.76 or less (if you were not considered a resident of Quebec on December 31, 2011) or $623.22 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2011 and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...