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Therefore, these persons are not considered to be de minimis financial institutions. ... Where the person is an individual, only amounts included in the person's income from a business for the preceding taxation year are to be considered. ... Where the person is an individual, only amounts included in computing the person's income from a business for the preceding taxation year are to be considered. 32. ...

Entities which are organized solely for a non-commercial public purpose will be considered to be organized for non-profit purposes. ... Such an entity is normally considered to be an extension of the members' sales organizations and will be considered to be carrying on a normal commercial operation. ... It is conceivable that there would be situations where an accumulation equal to one year's reasonably anticipated expenditures on its non-profit activities may not be considered excessive while in another situation an accumulation equal to two months' reasonably anticipated expenditures would be considered more than adequate. ...

Provided the co-op is not considered a builder in this situation, the self-supply rules under section 191 are not triggered when the first unit is occupied. ... However, once the section 191 self-supply rule is triggered (generally when the first residential unit is first occupied) the co-op is no longer considered to be engaged in commercial activity and is considered to be making supplies of residential accommodation by way of lease, licence or similar arrangement that are exempt by virtue of section 6 of Part I of Schedule V (exempt residential leases). ... Moreover, in provinces other than Quebec, a building that is separated from the land is not considered to be real property but rather tangible personal property, unless it is being relocated within the same legal description. ...

A gain arising on the sale of real estate will be considered to be business income, property income or a capital gain. ... This definition can cause an isolated transaction involving real estate to be considered a business transaction. ... However, in making such determinations, the courts have considered factors such as those listed below: (The list is not intended to be exclusive of any other factor.) ...

Iced tea beverages, whether fruit flavoured or not, are considered tea and are taxable when sold in a single serving. ... Product O when sold in 250 mL bottles is considered a single serving, and therefore is taxable. ... Soy and rice-based beverages Soy and rice-based beverages are not considered milk or milk-based beverages. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed acquisition Expression used when you are considered to have acquired property, even though you did not actually buy it. Deemed cost Refers to the price of property you are considered to have acquired, even though you did not actually buy it. ...

Therefore, these persons are not considered to be de minimis financial institutions. ... Where the person is an individual, only amounts included in the person's income from a business for the preceding taxation year are to be considered. ... Where the person is an individual, only amounts included in computing the person's income from a business for the preceding taxation year are to be considered. 32. ...

Provided the co-op is not considered a builder in this situation, the self-supply rules under section 191 are not triggered when the first unit is occupied. ... However, once the section 191 self-supply rule is triggered (generally when the first residential unit is first occupied) the co-op is no longer considered to be engaged in commercial activity and is considered to be making supplies of residential accommodation by way of lease, licence or similar arrangement that are exempt by virtue of section 6 of Part I of Schedule V (exempt residential leases). ... Moreover, in provinces other than Quebec, a building that is separated from the land is not considered to be real property but rather tangible personal property, unless it is being relocated within the same legal description. ...

Entities which are organized solely for a non-commercial public purpose will be considered to be organized for non-profit purposes. ... Such an entity is normally considered to be an extension of the members' sales organizations and will be considered to be carrying on a normal commercial operation. ... It is conceivable that there would be situations where an accumulation equal to one year's reasonably anticipated expenditures on its non-profit activities may not be considered excessive while in another situation an accumulation equal to two months' reasonably anticipated expenditures would be considered more than adequate. ...

Iced tea beverages, whether fruit flavoured or not, are considered tea and are taxable when sold in a single serving. ... Product O when sold in 250 mL bottles is considered a single serving, and therefore is taxable. ... Soy and rice-based beverages Soy and rice-based beverages are not considered milk or milk-based beverages. ...