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In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Such income would be considered “earned income” for registered retirement savings plan (RRSP) purposes. ... This income is also considered working income for the purposes of the Canada workers benefit (CWB). ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...

As set out in section 60.01, the amount cannot include any superannuation or pension benefits received by an individual from a foreign retirement arrangement that can reasonably be considered to be derived from contributions made by a person other than the taxpayer, or the taxpayer's spouse or former spouse. ... A series of payments is considered to be a series of at least three equal or similar amounts paid at certain specified intervals. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

For the purpose of (b) above, an employee is not considered to have ceased to use an aircraft or vehicle to perform the duties of employment if such cessation is only temporary, provided the nature of the employment has not changed in such a manner that the use of the aircraft or vehicle is no longer required in the performance of those duties. ... An allowance for travel expenses is not considered unreasonable merely because the employee's total expenses for business travel exceed the total travel allowances received in the year. 42. ... Although the reasonableness of an allowance is normally decided based on the facts of the particular case, the Department will, as a general rule, accept as reasonable an allowance based on 31 cents (or 35 cents in the Yukon or Northwest Territories) for the first 5,000 kilometres and 25 cents (or 29 cents in the Yukon or Northwest Territories) for the remaining kilometres, or such other amounts as may be prescribed, where such allowance is not materially different from that which would otherwise be considered reasonable. ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...

As set out in section 60.01, the amount cannot include any superannuation or pension benefits received by an individual from a foreign retirement arrangement that can reasonably be considered to be derived from contributions made by a person other than the taxpayer, or the taxpayer's spouse or former spouse. ... A series of payments is considered to be a series of at least three equal or similar amounts paid at certain specified intervals. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Fair market value (FMV) – generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market, between informed and prudent parties, who are dealing at arm's length and under no compulsion to buy or sell. ... If the prohibited investment ceases to be a prohibited investment while it is held by the RESP trust, the RESP trust is considered to have disposed of and immediately re-acquired the property at its FMV. ... Due dates When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on the next business day. ...

Categories of impairments that can be certified for the DTC Category Examples Notes Vision – must be certified by a medical doctor, nurse practitioner, or an optometrist You are considered blind if, even with the use of corrective lenses or medication, your vision meets any of the following criteria: The visual acuity in both eyes is 20/200 (6/60) or less with the Snellen Chart (or an equivalent). ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... For this deduction, many professionals are considered medical practitioners. ...

Input tax credits are considered government assistance. Include the amount you claimed on line 108 of your GST/HST return only if you cannot apply the rebate, grant, or assistance you received to reduce a particular expense or an asset's capital cost. ... Insurance proceeds that compensate you for replacement of lost or destroyed depreciable property are considered to be proceeds of disposition for that depreciable property. ... The rest of the payment will be considered as payment for property for income tax purposes. ...

For the purpose of (b) above, an employee is not considered to have ceased to use an aircraft or vehicle to perform the duties of employment if such cessation is only temporary, provided the nature of the employment has not changed in such a manner that the use of the aircraft or vehicle is no longer required in the performance of those duties. ... An allowance for travel expenses is not considered unreasonable merely because the employee's total expenses for business travel exceed the total travel allowances received in the year. 42. ... Although the reasonableness of an allowance is normally decided based on the facts of the particular case, the Department will, as a general rule, accept as reasonable an allowance based on 31 cents (or 35 cents in the Yukon or Northwest Territories) for the first 5,000 kilometres and 25 cents (or 29 cents in the Yukon or Northwest Territories) for the remaining kilometres, or such other amounts as may be prescribed, where such allowance is not materially different from that which would otherwise be considered reasonable. ...