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You were a deemed non-resident of Canada in 2016 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

You were a deemed non-resident of Canada in 2016 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

You were a deemed non-resident of Canada in 2019 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

When a person has a right to an amount because of a contract, statute law, order-in-council, etc., the amount received for the loss or destruction of capital property is considered to be proceeds of disposition received on the disposition of that property, whereas any compensation received for the loss or destruction of inventory or for loss of profits is considered to be income from carrying on a business or income from property, as appropriate. ... The lack of such a deeming provision in respect of other tax credits or deductions from tax does not mean that such amounts are not considered to be government assistance. ... The grant programs described in the other bulletins cancelled by ITD-2 which were considered non-taxable prior to the introduction of paragraph 12(1)(x) are no longer in existence in the form described in those bulletins. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...

You were a deemed non-resident of Canada in 2019 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

If a certificate is revoked, it is considered to have never been issued. ... For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ... Note 2 The CPTC is not considered government assistance for the purposes of determining the CPTC itself. ...

You were a deemed non-resident of Canada in 2016 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

The unit owner is considered to be making a single supply to an occupant. ... The Corporation is considered to be making a single supply to a Resident. ... The Operator is considered to be making a single supply to a Resident. ...

The unit owner is considered to be making a single supply to an occupant. ... The Corporation is considered to be making a single supply to a Resident. ... The Operator is considered to be making a single supply to a Resident. ...