Search - considered

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

"Related persons" are not considered to deal with each other at arm's length. ... " A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Related persons are not considered to deal with each other at arm’s length. ... A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

In addition, the meaning of mineral includes substances that are considered to be minerals within the ordinary meaning of that word. ... Jones is considered to be making a supply of a right to enter property for purpose of exploring for or exploiting a gravel deposit. ... Jones for the purchase of the gravel that is removed is considered to be a fee or royalty charged or reserved in respect of the right to explore for or exploit a natural resource. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

The taxpayer must provide a complete prefiling package before a date for a prefiling meeting will be considered. ... If a complete prefiling package is not received by that date, the first taxation year will not be considered as an APA year (and thus, the covered transactions of that year will not be covered by the APA), although the year may be considered as a rollback year. 35. ... Such determinations are not valid for later years and, consequently, such a case would not be considered for an APA. ...

Related persons – are not considered to deal with each other at arm's length. ... When the prohibited investment ceases to be a prohibited investment while it is held by the RDSP trust, the RDSP trust is considered to have disposed of the property at its FMV right before that time and to have re-acquired the property for the same amount at the same time. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

The 10% voluntary participation level was considered too low to be effective, resulting in the introduction of mandatory reporting in the February 1998 federal budget. ... Information slips were considered to be effective in supporting voluntary compliance by serving as a helpful reminder to sub-contractors of dollar amounts paid to their businesses and of the fact that the amounts were reported to the Agency. ... Extensive consultations and communications occurred during development and implementation and are considered to have been successful by both agency officials and the main associations representing the construction trade. ...

Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...