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Generally, the proposed measures will result in the GST/HST being required to be collected on these types of purchases that are considered under the proposed measures to be for consumption in Canada. 2. ... Generally, a consumer’s usual place of residence would be considered to be in Canada when two or more of these indicators identify Canada as the consumer’s normal location or residence. ... A requirement to collect and remit the GST/HST on their affected supplies to consumers only, and not on their supplies to businesses (the GST/HST registration number would be considered to be proof of their business status). ...

For example, overnight or weeklong accommodation in any of the following would usually be considered short-term accommodation: hotels and motels resorts and lodges bed-and-breakfast establishments Short-term accommodation includes any type of overnight shelter (such as a tent) that is part of a tour package that also includes food and the services of a guide. ... Usual place of residence- Canada The usual place of residence of the customer will be considered to be situated in Canada if you, as the supplier or a distribution platform operator in respect of the supply: In the ordinary course of your operations, have obtained two or more Canadian indicators in respect of the customer and have not obtained more than one foreign indicator in respect of the customer. In the ordinary course of your operations, have obtained two or more Canadian indicators in respect of the customer and two or more foreign indicators in respect of the customer but the Canadian indicators are, in the circumstances, reasonably considered to be more reliable in determining a place of residence. ...

The amount received is considered a retiring allowance only if: the answer to the first question is “no”; and the answer to the second question is “yes”. ... For example, an individual could have been given a leave of absence for educational purposes and would otherwise still be considered an employee. ... If a retiring allowance payment is made in one payment and is not transferred to an RRSP, then it would be considered a lump-sum payment. ...

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. ...

However, if you are also considered to be a resident of another country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada. ... Departure tax When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. ... Part of the year that you were a resident of Canada You have to report your world income (in Canadian dollars) for the part of the year that you were considered a resident of Canada. ...

Deemed non-resident of Canada An individual initially considered as a resident in Canada under Canada's domestic laws may also be considered as a resident of another country under their domestic laws. ... Please review the tax treaty for the country you are requesting the certificate, and any other which you may be considered a tax resident, for any tie-breaker rules that may apply. ... Taxpayers considered resident in Canada and the other country covered by these modified rules should contact the CRA's Competent Authority Services Division for assistance. ...

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. ...

The walls in the den have been repaired, but the repairs are not sufficient to be considered as removal or replacement. ... At this point, the renovation work would not be considered to be substantial. ... To be considered a new residential complex, the addition must at least equal the size of the existing premises. ...

The walls in the den have been repaired, but the repairs are not sufficient to be considered as removal or replacement. ... At this point, the renovation work would not be considered to be substantial. ... To be considered a new residential complex, the addition must at least equal the size of the existing premises. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered. ... Interest on a banker’s acceptance will therefore be considered interest on borrowed money within the meaning of paragraph 20(1)(c). 1.23 In MNR v T. ... For other taxpayers it will generally be considered a non-taxable capital receipt. ...