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No one guideline or any one of the criteria listed may be conclusive in itself but all may be considered in determining the primary place of residence of an individual. ... This requirement may be considered to be an "intention" test. ... Consequently, the house would be considered to be her primary place of residence. ...

A notice offering the opportunity to purchase an item at a specified price is not considered to be an invoice, but an offer which the recipient may accept or reject. ... For example, a magazine subscription renewal notice sent to a subscriber will not generally be considered to be an invoice. ... In general, neither mere packing slips nor bills of lading will be considered invoices for GST purposes. ...

Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered an indication that one of the main purposes of the organization is to provide vocational training. ... For example, the business plan may be considered to determine the intended purpose of the organization. ... Develop or Enhance Students' Occupational Skills To be considered a vocational school, the correspondence courses, or instruction in courses offered by an organization must develop or enhance students' occupational skills. ...

For GST purposes, these costs would not be considered to have been incurred in the course of a commercial activity. ... You have advised that, to the best of your knowledge, none of the issues herein is being considered by a Revenue Canada Excise/GST office in connection with a GST return already filed and none of the issues is under objection or appeal. ...

Wine in a marked special container is considered to be packaged wine. ... Wine placed in a special container that is not marked with the prescribed information is considered to be bulk wine. ...

Spirits in a marked special container are considered to be packaged spirits. ... Spirits placed in a special container that is not marked with the prescribed information are considered to be bulk spirits. ...

However, the builder may be considered to have collected an amount referred to as the transitional tax adjustment and if so, would be required to include that amount in its net tax calculation. ... The transitional tax adjustment would be considered collected by the builder and would not be payable by the purchaser. ... The transitional tax adjustment is an amount that you would be considered to have collected. ...

Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Interpretation Bulletin IT-419, Meaning of Arm's Length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the assignment of grandparented purchase and sale agreements for housing in P.E.I., aunts and uncles would be considered to be related to their nieces and nephews in applying the arm's length test in this info sheet. ... If novation has occurred, the existing agreement is considered to be terminated and a new agreement is considered to exist. ...

Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Income Tax Folio S1-F5-C1: Related persons and dealing at arm's length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the assignment of grandparented purchase and sale agreements for housing in Ontario and B.C., aunts and uncles are considered to be related to their nieces and nephews in applying the arm's length test in this info sheet. ... If novation has occurred, the existing agreement is considered to be terminated and a new agreement is considered to exist. ...

This document describes potential issues considered by the Canada Revenue Agency (the CRA) and outlines the CRA’s approach to address each one. ... Generally, if the home office is located off reserve, the employment duties are considered to be performed off reserve. ... One of the key factors typically considered in applying this concept is the location in which the meetings of the board of directors take place. ...