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Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... If you stayed in Canada for 183 days or more in 2009, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

Where the taxpayer has authorized a third party representative, the representative will be considered to be the person submitting the request. 47. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

Subsection 80.4(1) is also considered to apply if a retired employee receives a loan from a former employer pursuant to an agreement entered into while the retired employee was still employed by that former employer. ... A demand loan in respect of which a demand for full payment has not been made within five years of its commencement is considered to have a term for repayment exceeding five years. ... The replacement loan is considered by subsection 110(1.4) to be the same loan as the original loan. ...

Chaplains in hospitals, jails, the armed forces and other such organizations are generally considered to minister to congregations. ... Teaching is not considered to be administrative service, whether or not it is at a denominational school, college or seminary. ... This contrasts with the situation considered in Kraft et al. v. The Queen (see Appendix B). ...

However, we recommend that institutions that have not received confirmation of eligibility apply by writing to us to confirm that the institution is considered a university outside Canada. ... The student is considered to be enrolled full-time only during the months in which he or she is attending university. ... Airline travel three times a semester, for example, is not considered a commute. ...

The builder would be considered to have paid and collected HST at 14% on the self-supply of the entire complex on September 1, 2013. ... Builders of single-unit housing that would be entitled to claim the rebate could not file a rebate application before the day they would be considered to have paid the HST in respect of a self-supply of the housing. Claimants using the consideration method would be entitled to file a rebate application with the CRA no earlier than the day the HST becomes payable, or the day the HST is considered to be paid in the case of a self-supply. ...

Also, your income from accommodation sharing may be considered as rental income from a property or a business. ... These workers are typically considered to be self-employed instead of employees. ... A peer-to-peer sale may be considered to be a disposition of personal-use property. ...

The builder would be considered to have paid and collected HST at 14% on the self-supply of the entire complex on September 1, 2013. ... Builders of single-unit housing that would be entitled to claim the rebate could not file a rebate application before the day they would be considered to have paid the HST in respect of a self-supply of the housing. Claimants using the consideration method would be entitled to file a rebate application with the CRA no earlier than the day the HST becomes payable, or the day the HST is considered to be paid in the case of a self-supply. ...

Where the taxpayer has authorized a third party representative, the representative will be considered to be the person submitting the request. 47. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

Chaplains in hospitals, jails, the armed forces and other such organizations are generally considered to minister to congregations. ... Teaching is not considered to be administrative service, whether or not it is at a denominational school, college or seminary. ... This contrasts with the situation considered in Kraft et al. v. The Queen (see Appendix B). ...