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Where the squatter has constructed a residential complex on the land in question, the transfer of legal title to the land will be considered a supply of an interest in a residential complex. ... The supply is considered exempt under Part I of Schedule V to the Excise Tax Act. ...

An agency relationship will be considered to exist, even though the agreement between the parties specifically states that neither the contractor nor anyone employed by the contractor shall be deemed for any purpose to be an agent of the lessee in the performance of the work, where the facts support the existence of an agency relationship. The facts would be considered to support the existence of an agency relationship where, for example, the lessee is legally liable for the lease payment and has expressly or implicitly authorized the contractor to make the lease payment on the lessee's behalf. ...

This means that amounts paid into the plan by government agencies that are authorized to act on behalf of RDSP beneficiaries (such as children's aid organizations) will be considered to be contributions. ... The definition of "contribution" must indicate that payments into the plan from "designated provincial programs" (and direct or indirect payments from programs similar to "designated provincial programs") are not considered contributions for the purposes of section 146.4 of the Act. ...

If Form T1131 and the CAVCO certificate are attached to your corporation's income tax return, your claim is considered complete and the tax centre will immediately forward it to the appropriate FSU where it will be risk assessed and may be selected for audit. If Form T1131 is incomplete or the CAVCO certificate is missing, your claim will be considered incomplete and processing will be delayed. ...

General Pursuant to section 137 of the Act, where a good is sold in a container which is usual for that type of good, the container will be considered to form part of that good. ... The person "returning" the container can be considered to be "selling" that container back to the supplier who sold it. ...

It was considered that the new title, Détermination du statut de résidence d’un particulier is more precise and better reflects the Chapter contents. ¶1.6 has been revised to replace the word “individual” with the word “person” when describing subsection 250(3), in order to reflect the wording of the legislation. ¶1.24 has been revised to remove the references to Guide T4056, Emigrants and Income Tax and Pamphlet T4131, Canadian Residents Abroad. ... Legislative and other changes The Summary has been expanded to preliminarily introduce readers to the terms resident, ordinarily resident, deemed resident, non-resident, and deemed non-resident as well as to provide a brief outline of the respective individual’s liability for Canadian income tax. ¶1.5- 1.9 (formerly included in ¶2 – 3 of IT-221R3) have been expanded to include additional discussion of the meaning of the terms resident and ordinary resident based on the Supreme Court of Canada’s decision in Thomson v Minister of National Revenue, [1946] S.C.R. 209, 2 DTC 812. ¶1.24 has been added to provide reference to CRA pamphlets and guides relevant to individuals emigrating from, or temporarily living outside of, Canada. ¶1.29 has been added to provide reference to CRA pamphlets and guides relevant to individuals immigrating to Canada. ¶1.33 (formerly included in ¶21 of IT-221R3) has been expanded to provide additional guidance in distinguishing a commuter from a sojourner. ¶1.35 has been added to provide CRA’s interpretation of the phrase “immediately prior to appointment or employment” as contained in paragraph 250(1)(c). ¶1.39 has been added to provide reference to CRA guides relevant to non-residents and deemed non-residents of Canada. ¶1.41- 1.44 have been added to outline the meaning of the term liable to tax for purposes of determining whether an individual is considered resident in a country for purposes of paragraph 1 of the Residence article of a particular treaty between Canada and another country. ¶1.46- 1.50 (formerly included in ¶26 of IT-221R3) discuss the permanent home and centre of vital interests tests. ...

Individuals that employ a caregiver, babysitter, or domestic worker If you are an individual that employs a caregiver, babysitter, or domestic worker, you may be considered an employer. ... Information returns program account (RZ) Registered charity program account (RR) Excise duty program account (RD) Excise tax program account (RE) Insurance premium tax program account (RN) Air travelers security charge program account (RG) Softwood lumber program account (SL) Footnote Footnote 1 Please provide the name of a contact for registration purposes only (this contact person will not be considered an authorized representative). ...

When a due date falls on a Saturday, Sunday, or public holiday, your return or payment is considered on time if: we receive it by the next business day; or it is postmarked the next business day. ... If March 31 falls on a Saturday, Sunday, or public holiday, your return is considered on time if: we receive it by the next business day; or it is postmarked the next business day. ...

(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. ...

., 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. ...