Search - considered

When conducting an Administrative Review, the Assistant Director will determine whether: The claimant was given due process, and The SR&ED technical and financial reviews were consistent with the current SR&ED legislation, policies and procedures To determine if due process was given, the Assistant Director will decide whether: the claimant was given reasonable opportunity and time to explain the work and/or expenditures claimed; the RTA and/or FR asked for clarification of the issues, and whether the request was clear; the claimant was given reasonable opportunity and time to provide additional information; the RTA and/or FR considered all the information that was submitted by the claimant; the RTA and/or FR clearly explained, in a meeting or telephone call to the claimant why the work and/or expenditures claimed were not eligible; the claimant was given a report which included the eligibility decision of the claimed work and an explanation as to why the work was not eligible; the claimant was given explanations as to why the expenditures were not eligible in the proposal package; and the claimant was given reasonable opportunity and time to respond to the report. ...

Recommended, Should, Need Possible Approach: The procedure is considered to be one possible practice or approach to meet the minimum requirements, and there are likely other practices that are equally valid or effective. ...

The Claim Review Manual (CRM) does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ...

Penalties are being considered. Fraud is suspected. A requirement for better books and records is needed. ...

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. ...

. ¶1.19 is added to clarify some of the factors considered when determining trustee independence. ...

Generally, if the surviving spouse or common-law partner was not participating in the HBP but elects to continue making the repayments of the deceased individual, the surviving spouse or common-law partner would be considered a participant and cannot make any withdrawals under the HBP until the HBP balance is completely repaid and all the other applicable HBP conditions are met. ...

RULING GIVEN After November 4, 1991, quitclaims and all other voluntary transfers are considered to be seizures and repossessions if they meet the requirements set out in Section 183. ...

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. ...

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. ...