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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). ...

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2012, 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. ...

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2013, 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. ...

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. ...

Individuals who own a corporation such that they have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by ownership are also considered to be related. ... The period of service before the effective date is an example of what would be considered past service. ...

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. ...

Receipt of interest represented by matured bond interest coupons is considered to occur only when they are in fact cashed, sold, given in payment of debt, or otherwise negotiated. ... Under the accrual method, interest is considered to be earned on a daily basis, regardless of when the interest debt becomes receivable or is received. ... However, certain amounts described in some Expropriation Acts as "interest" are not necessarily interest income but are considered to be part of the disposal proceeds. ...

Under subsection 274(3), an avoidance transaction is a transaction that alone, or as part of a series of transactions, would result directly or indirectly in a tax benefit were it not for section 274, unless the transaction can reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. 7. Subsection 274(4) provides that subsection 274(2) does not apply in respect of a transaction where it may reasonably be considered that the transaction would not result, directly or indirectly, in a misuse of the provisions of Part IX or in an abuse of Part IX (other than section 274) read as a whole. In this respect, tax planning or transactions that are carried out for purposes other than obtaining tax benefits but which minimize the payment of tax, when compared to other transactions which would achieve the same purpose but which would result in higher tax liability, may not be considered to be avoidance transactions. 8. ...