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A computer-stored copy does not require a signature to be considered a duplicate. ... Therefore, the computer-stored receipt can be considered a duplicate for purposes of the Act. ...

Charitable purposes The courts have identified four categories of charity: relief of poverty advancement of education advancement of religion certain other purposes that benefit the community in a way the courts have said is charitable An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. The following examples list what would generally be considered charitable under each category of charity. ...

To be considered a gift, there must be a voluntary transfer of property. ... This is because an organization that is re-registered as a charity is considered registered as of the date it was revoked. ...

If the value of an advantage is not more than $75 or 10% of the value of the donation, whichever is less, it is considered nominal (de minimis), and it need not be deducted from the amount of the gift for receipting purposes. ... Therefore the advantage must be $50 or less to be considered de minimis. ...

(Charitable, in this sense, means charitable at law, which is more restrictive than what is generally considered benevolent or good works. ... A review of the results from audits conducted on these types of charities has revealed many common issues of non-compliance, some of which include: the finances of the registered charity (i.e., the separate entity) are devoted to the non-charitable activities of the related service club/fraternal society; the financial transactions of the charity and the service club/fraternal society are combined in the T3010, Registered Charity Information Return, and the financial statements, filed by the registered charity; official donation receipts are issued for transactions that are not considered gifts (for more information about gifts, see What is a gift?) ...

., determining whether the supply is one of property or services) is fundamental to the application of the GST/HST, as it affects the place where a supply is considered to be made, the tax rate that applies to a supply, the manner in which tax is collected, and the timing of liability for tax in respect of a supply. Supplies made by electronic means (including digitized products) are considered to be either intangible personal property or services. ...

A worker is not considered detached if he or she has been permanently transferred or appointed to a position in another country. ... Unless it is excluded under subsection 6(2) of the Canada Pension Plan, an employment is considered pensionable if one of the following conditions is met: The employer operates in Canada. ...

Please remember that all facts pertaining to the working relationship need to be considered. ... If a worker is an employee, the earnings from the employment contract are considered employment income and are subject to Canada Pension Plan, Employment Insurance, and income tax deductions. ...

An automobile is considered to be available to the employee until such time that the employee is required by the employer to return the automobile and the control over its use to the employer. It is considered to be available to the employee if it is used by the employee all day or for any part of the day or even if the automobile sits unused in the employee's garage or on the employee's driveway or parking spot. ...

The payment of an amount for the right to assume, from the payee, an existing lease whose rental is below current market values is considered a premium. 4. In determining whether a payment is a premium or is prepaid rent or contains an element of both, each case must be considered in the context of the factual circumstances of the transaction. ...