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This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee, and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

A business address is generally considered to be an address at which a business is located. ... A PO Box (a locked compartment within a Post Office) is not considered to be a business address however, a PO Box address could be considered to be another address of the recipient if the supplier does not obtain a home or business address of the recipient in Canada, as explained at paragraphs 53 to 55 of this memorandum. 39. ... An email address is not considered a relevant address, as discussed in paragraph 36 to 46 of this memorandum. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...

These employer contributions to the PRPP are not considered as taxable income to the employee. ... Regardless of the designated beneficiary, the spouse or common law partner of a member who dies is considered, if applicable, as the beneficiary within the meaning of the PRPP. ...

Some of the major factors that can help determine which among a series of estimates will be considered the fair market value were described in Charities Newsletter No. 18. These include the effective date of valuation, and the relevant market that needs to be considered. ...

"Cost" as used in the phrase "cost at which the taxpayer acquired the property" in section 10 means the original cost of the particular item of inventory plus all costs which may reasonably be considered as having been incurred to bring that particular item of inventory to its condition and location at the end of the taxation year. ¶ 11. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

To qualify for this purpose, a debt would have to reasonably be considered to have been included in the taxpayer's proceeds of disposition of EC property that had been surrendered by the taxpayer. ... This means that, if the non-arm's length person carried on the business (in respect of which the government right was held) continuously from January 1, 1972 to the date the successor acquired the right or the substantially similar right, then the successor will be considered to have carried on the business (in respect of which the successor's right was held) continuously from January 1, 1972 until the successor disposes of or allows the expiry of the successor's right. ...

.), legal and accounting fees incurred to defend against a section 239 prosecution may be considered to have been laid out to earn income. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...