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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. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...