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Current CRA website
Employment Expenses 2016
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. ...
Current CRA website
GST/HST Information for Selected Listed Financial Institutions
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. ...
Current CRA website
Income Tax Audit Manual
Before remission is considered, examine the case to determine if other solutions are available, such as applying taxpayer relief. ... If yes, the proceeds of disposition may be considered to be equal to the FMV of the property under subsection 116(5.1). 14. ... The business equity valuator may have already received and considered more information from the taxpayer. ...
Current CRA website
Income Tax Audit Manual
Before remission is considered, examine the case to determine if other solutions are available, such as applying taxpayer relief. ... If yes, the proceeds of disposition may be considered to be equal to the FMV of the property under subsection 116(5.1). 14. ... The valuator may have already received and considered more information from the taxpayer. ...
Old website (cra-arc.gc.ca)
Farming Income and the AgriStability and AgriInvest Programs Guide - 2016 - Joint Forms and Guide
Payments you receive from AgriStability (shown in box 14) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Old website (cra-arc.gc.ca)
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide - 2016 - Joint Forms and Guide
Payments you receive from AgriStability (shown in box 14) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...
Old website (cra-arc.gc.ca)
Guidance CG-002, Canadian Registered Charities Carrying Out Activities Outside Canada
The charity will therefore likely be considered to meet the public benefit test. 4.3 What do charities need to know about Canada's anti-terrorism legislation? ... Under common law of agency, the foreign charity's actions taken within the framework of the agency relationship are considered to be those of our charity. ... As a general rule, an agent's actions taken in the context of the agency relationship can be considered those of the principal. ...
Old website (cra-arc.gc.ca)
Tax-Free Savings Account (TFSA) Guide for Issuers
"Related persons" are not considered to deal with each other at arm's length. ... The following are not considered to be "swap transactions": Contributions, distributions, and transfers between TFSAs of the holder; or Transactions related to insured mortgage loans. ... " 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. ...