Search - considered

The deck design is considered to be a service. Page details Date modified: 2019-07-10 ...

. ¶1.36 has been added to list factors summarized by the Federal Court of Appeal in Rich v the Queen 2003 FCA 38, 2003 DTC 5115 that are normally to be considered in establishing whether a debt has become a bad debt. ¶1.37 and 1.38 have been added to reflect the Federal Court of Appeal’s comments in Rich about the consideration to be given to other factors, namely, future prospects of the debtor and, any non-arm’s-length relationship between the creditor and the debtor. ¶1.44 has been added to describe subparagraph 40(2)(g)(ii). ¶1.45 has been added to clarify that for purposes of the exception in 40(2)(g)(ii), the income-earning-purpose requirement refers to that of the creditor who lends the funds to, or guarantees the debts of the corporation. ¶1.46 has been added to reflect the Federal Court of Appeal decision in Byram v The Queen, 1999 DTC 5117 (FCA); [1999] 2 CTC 149. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

Member contributions towards an unfunded liability To speed up our review when plan members contribute towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required the contributions cannot reasonably be considered to be for the member’s own benefits the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions the main purpose for the arrangement is to make sure that the plan is adequately funded Conditional waiver In limited circumstances, we may grant your waiver request on a conditional basis if you have not sent us the relevant amendment. ...

Tips and gratuities: Tips and gratuities that are controlled by you and received from the performance of services are considered income from employment. ...

For further clarity, signature images and clipart are not considered secure electronic signatures. ...

At any time, the CRA could specify conditions that might be considered appropriate in respect of an authorized service agreement. ...

For legislated plans, the amendment would be considered to be "made" on the date that the actual textual amendments receive order-in-council or equivalent approval. ...

We would like to remind you that only contracts sent in with all the prescribed information can be considered registered by the CRA. ...

If there is no share capital, a person who has the ability to appoint the Board of Directors of the corporation will be considered to control the corporation. ...

If you received the Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB), or Canada Recovery Caregiving Benefit (CRCB) payments, these are considered taxable income, and you will have to enter on your return the total of the amounts you received. ...