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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. ...

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. ...

Corporations that are deemed under section 151 to be financial institutions are described in subparagraph 149(1)(a)(xi) and are, therefore, considered to be listed financial institutions for purposes of the GST/HST. 14. ... Every combination of two eligible corporations, among the names included, will be considered to have made the election (or to have revoked the election) with respect to supplies made between them. ... Currently, there is no person that is considered to be a prescribed person or a person of a prescribed class for purposes of subsection 225.2(4). 96. ...

If, applying accounting rules, an investment entity does not consolidate investee companies, then those investee companies should not form part of an MNE group and should not be considered CEs. However, if the accounting rules require that the investment entity consolidates with an investee company, the investee company should be part of an MNE group (where one exists) and should therefore be considered a CE. ... Note that an incomplete return received by the CRA, depending on the specific information that is missing, may be considered to not have been filed. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

What is meant by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ... An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...

Housing insecure family In Tables 1, 2, 12, 13, and 15, a ‘housing insecure family’ is a household living in dwellings considered unsuitable, inadequate or unaffordable.​ Non‑family households with at least one maintainer aged 18 to 29 (or 15 to 29 depending on the population studied) who is attending school are considered not to be ‘housing insecure’ regardless of their housing circumstances. Attending school is considered a transitional phase, and low incomes earned by student households are viewed as being a temporary condition. ...

You cannot deduct the cost of any tools that are considered to be equipment. ... Also, you cannot deduct the cost of any tools that are considered to be equipment. ... A non-taxable allowance is an allowance that was considered reasonable when it was paid. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed disposition- This expression is used when a person is considered to have disposed of a property, even though a sale did not take place. ... Payment for unused sick leave is considered a death benefit and is income of the estate or beneficiary who receives it. ...

Note A qualifying small investment plan that meets the conditions in subparagraph (b)(i) above could apply to not be considered a prescribed financial institution (Form RC4612, Application to not be Considered a Selected Listed Financial Institution). The effect of this application if approved would be that the investment plan would not be considered to be an SLFI. ... Note Include on line 103 any transitional tax adjustment amount you are considered to have collected as a builder of new housing. ...