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In addition to obviously strenuous games like hockey and soccer, activities such as golf lessons, horse-back riding, sailing and bowling (as well as others that require a similar level of physical activity) are considered to be eligible for the credit. ...

All of the following items are considered part of the owner's equity, EXCEPT: capital drawings net income dividends 2. ...

Example/Context An employee of the Human Resources Branch considered the various perspectives that had been provided by CRA employees in response to Blueprint 2020 initiatives. ...

For example, shifts in the make-up of the labour market, such as the increase in the number of self-employed Canadians and those in the construction labour category, are both considered areas of higher compliance risk. ...

For taxation years that end after June 1993, section 219.3 only applies where it cannot reasonably be considered that one of the main reasons for the corporation becoming resident in the other country was to reduce the amount of tax payable under Part XIII or XIV. 4. ...

The phrase "mechanical equipment acquired for logging operations" in paragraph (o) of class 10 is considered to include power-operated, movable, road-building equipment acquired to construct roads to or within a timber limit. ...

Subsection 4(3) ensures that deductions made by a trust under subsection 104(6), for amounts paid or payable to beneficiaries, and subsection 104(12), for amounts allocated to preferred beneficiaries, are not considered to be applicable to sources in a foreign country. ...

The transactions between Profitco and Lossco, which are related corporations, would not therefore be considered an abuse of the Act read as a whole. ...

Of the 14 indicators considered, none required attention, two presented an opportunity for improvement, and twelve were found to be “strong” or “acceptable”. ...

Since conducting internal audits is a requirement of the MOU, keeping a complete centralized list of information received, its use and its distribution provides an audit trail and would be considered a best practice. ...