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It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

If the corporation carries on business through an employee or an agent established in a particular place, it is considered to have a permanent establishment in that place if either one of the following applies: the employee or agent has general authority to contract for the corporation the employee or agent has a stock of merchandise owned by the corporation from which they regularly fill orders received A corporation that would not otherwise have any permanent establishment in a province or territory and/or a jurisdiction outside of Canada, is deemed to have a permanent establishment at the place designated in its incorporation documents or bylaws as its head office or registered office. ... Note The Newfoundland and Labrador offshore area and the Nova Scotia offshore area are considered provinces. ...

All payments that we receive at least one full day before the due date will be considered as having been made at a financial institution, so no penalty will be charged. ... Threshold 1 and Threshold 2 accelerated remitters are considered to be monthly accelerated remitters if they have a payroll frequency of only once a month. ...

All payments that we receive at least one full day before the due date will be considered as having been made at a financial institution, so no penalty will be charged. ... Remittances are considered to have been made on the day they are received by the CRA. ...

What the "Archived Content" notice means for interpretation bulletins IT INCOME TAX ACT Stock Splits and Consolidations IT-65 September 8, 1972 Where all the shares of a class of stock of a corporation are replaced by a greater or lesser number of shares of the same class of stock of the same corporation in the same proportion for all shareholders, in circumstances where there is no change in the total capital represented by the issue, there is no change in the interest, rights or privileges of the shareholders and there are no concurrent changes in the capital structure of the corporation or the rights and privileges of other shareholders, no disposition or acquisition is considered to have occurred. ... For example, if the taxpayer owned shares of X Corporation which he acquired before 1972 at a cost of $25 each and the value on valuation day was $40 each, then subsequently these were split 5 for 1, each new share will be considered to have a cost of $5 and a V-Day value of $8. ...

Changing part of your principal residence to a rental or business property You are usually considered to have changed the use of part of your principal residence when you start to use that part for rental or business purposes. However, you are not considered to have changed its use if: your rental or business use of the property is relatively small in relation to its use as your principal residence; you do not make any structural changes to the property to make it more suitable for rental or business purposes; and you do not deduct any CCA on the part you are using for rental or business purposes. ...

In circumstances where gas storage facilities are being provided by a registered resident in Canada as part of a storage agreement, the storage is considered a supply of a storage service, not a supply of real property. It is not considered to be a supply of real property because access to certain storage facilities is not specifically provided to the user and/or a "lease" agreement or "licence" to use is not evident. ...

Example A service of cutting an individual's hair at a salon in Sudbury, Ontario will be considered to be supplied in Ontario and the HST will apply to the service. ... The supply will be considered as having been made outside the participating provinces. ...

Designation by the Minister of Canadian Heritage that the applicant is considered a national arts service organization (NASO). ... A registered national arts service organization is considered a registered charity for operating purposes. ...

Limited partnership holdings The 2015 Federal Budget proposed that a registered charity may invest in limited partnerships without being considered to be carrying on a business solely because of that holding, as long as it meets all of the following conditions: The charity must be a limited partner of the partnership The charity – together with all non-arm’s length entities – holds 20% or less of the fair market value of all interests in the partnership The charity deals at arm’s length with each general partner of the partnership A registered charity with partnership holdings other than what is described above would be considered to be carrying on the business of the partnership. ...