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If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...

If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...

A consultant providing advice to taxpayers with regard to the SR&ED Program or preparing SR&ED claims would normally be considered to be in a conflict of interest situation. ...

A consultant providing advice to taxpayers with regard to the SR&ED Program or preparing SR&ED claims would normally be considered to be in a conflict of interest situation. ...

Original signed by Bob Hamilton, Commissioner of Revenue Date December 12, 2018 Schedule Income Tax Application Rules Section 23(5)- Paragraph (b) of the definition of “1971 receivables” May apportion between partners Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Team Leader, Audit Paragraph 26(18)(c) May extend the 36 month period to transfer farmland owned on December 31, 1971, to a child at death to a longer period that is considered to be reasonable in the circumstances Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Team Leader, Audit Footnotes Footnote 1 S.C. 1999, c. 17 Return to footnote1 referrer Footnote 2 S.C. 2005, c. 38, s. 35 Return to footnote2 referrer Footnote 3 R.S.C. 1985, c. 2 (5th Supp.) ...

This means that amounts paid into the plan by government agencies that are authorized to act on behalf of RDSP beneficiaries (such as children's aid organizations) will be considered to be contributions. ... The definition of "contribution" must indicate that payments into the plan from "designated provincial programs" (and direct or indirect payments from programs similar to "designated provincial programs") are not considered contributions for the purposes of section 146.4 of the Act. ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

If I am considered an Indian under the Indian Act, can I contribute to a PRPP based on my tax-exempt income? ...

If I have an employee who is considered an Indian (as defined by the Indian Act), can he or she (or I as his or her employer) contribute to a PRPP based on his or her tax-exempt income? ...