Search - considered

The Queen [Footnote 2] that a limited partner is considered to be carrying on the business of the partnership. ... As of August 31, 2005, thirteen cases have been considered for the application of the third-party penalties. ... All MAP cases will be considered in an effort to reach agreement and resolve the case(s) in a timely manner. ...

The Queen [Footnote 2] that a limited partner is considered to be carrying on the business of the partnership. ... As of August 31, 2005, thirteen cases have been considered for the application of the third-party penalties. ... All MAP cases will be considered in an effort to reach agreement and resolve the case(s) in a timely manner. ...

Different charitable purposes have different requirements about what is considered to be the public, or a sufficient section of the public. ... Promoting a technique to the general public that focuses on achieving well-being is generally not considered as directly furthering a promotion of health purpose. ... What is considered to be incidental is fact based and may vary depending on the circumstances. ...

The Queen [Footnote 2] that a limited partner is considered to be carrying on the business of the partnership. ... As of August 31, 2005, thirteen cases have been considered for the application of the third-party penalties. ... All MAP cases will be considered in an effort to reach agreement and resolve the case(s) in a timely manner. ...

The application of GAAR should always be considered, even if a GAAR Ruling is not being requested. ... The application of GAAR must be considered even if a GAAR Ruling has not been requested. ... Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

If you need to use any of the following special characters, please use a semi-colon after the characters as shown in the chart below: Special characters Use < &lt; " &quot; > &gt; ' &apos; & &amp; Note: Although the above special characters are entered as 4 characters or more, they are considered to be only 1 character when entered in the content area of an XML tag. ... The CRA will reject submissions with file format errors and all of the listings within those submissions will be considered not filed. ...

However, organizations that focus on advancing the interests of their members and not on the community at large, are considered non-charitable "members' groups. ... A group to assist shy people, or a dating service, on the other hand, would not be considered charitable. ...

As a result, the new estimates should be considered the baseline for future trends analysis. ... The main reason for the slower growth of the UE compared to the total economy is that industries traditionally considered to be involved in the UE activity did not grow as fast as the overall economy, or as fast as other industries less impacted by the UE. ...

You are considered to have sold and at once bought back (self-supplied) housing (such as a house or a multiple-unit residential complex) if: you are a builder, and you claimed ITCs during the construction or substantial renovation of the housing; and you rent the property to an individual as their place of residence or you occupy the property as your own place of residence. ... Renovations (other than substantial renovations) If you are a contractor or a real estate developer and you renovate a residential complex that you bought in the course of your business, special rules apply where the renovation is not considered to be a substantial renovation. ...

(The phrase "Notification that no tax is payable" in subsection 152(4) is considered to include any written notification to the taxpayer stating either that no tax was chargeable on taxable income for the year or that there was no taxable income for the year, whether or not a refund is due.) ... Ordinarily a taxpayer must set out specifically what is considered to be wrong in the assessment for the year. ...