Search - considered

The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...

.), 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. ...

Constructive receipt is considered to apply in situations where an amount is credited to an EBP beneficiary's debt or account, set apart for the EBP beneficiary or otherwise made available to the EBP beneficiary without being subject to any restriction concerning its use. ... Consequently, payments from the plan are considered to be first a return of EBP beneficiary contributions, secondly a distribution of the plan's income for the year, thirdly a distribution of employer contributions and finally a distribution of the plan's prior years' income, if any. 20. ...

"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. ...

Performance Measure RPP DPR Target Status Existence of implementation plan for disposing of all CRA-generated EEE (optional in RPP 2011-2012) Yes: Completed Mar. 2012 Total number of CRA locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year FY 2011-12 10% FY 2012-13 50% FY 2013-14 100% Strategies/Comments Definition of a location: A location is considered a facility that is occupied by CRA employees. ... Performance Measure RPP DPR Target Status Presence of a green meeting guide (optional in RPP 2011-2012) Yes: Adopted March 2012 Strategies/Comments Definition of adoption within the green meeting guide: In order to be considered adopted, the CRA Guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. ...

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. ...

(v) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

Note If you have a BN for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... First, determine the fiscal year for which you want to be considered a qualifying NPO. ...

The list of eligible providers outlined in Section 118.3 of the Income Tax Act (ITC) should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... The list of eligible providers outlined in Section 118.3 of the Income Tax Act should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... Attendant care and care in a facility You can claim amounts paid to an attendant only if the attendant met both of the following criteria: They were not your spouse or common-law partner They were 18 years of age or older when the amounts were paid An attendant who is hired privately will probably be considered an employee. ...