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A municipality will be considered to own an organization if: it owns 90 per cent or more of the shares or capital of the organization; or it holds title to the assets of the organization or controls their disposition, such that in the event of wind-up or liquidation, these assets are vested in the municipality. A municipality will be considered to control an organization if: it appoints more than 50 per cent of the members of the governing body of the organization (e.g. directors, governors, commissioners); and the organization must submit to the municipality its operating and, where applicable, capital budget for review and approval. ...

(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. ...

While the proposed relief is primarily intended to address importations of commercial jets and large touring buses, no restriction is placed on the interpretation of what is considered a qualified bus or aircraft. It can apply to single engine aircraft or to smaller tour buses which could be considered as minibuses. ...

Rationale Company A is considered to be the supplier of the book to Company C because Company A buys the book from Company B and resells the book, not as agent, but as principal, to the recipient, Company C. ... Rationale Company X is considered to be the supplier of the subscription to the magazine to Company Y because Company X sells the subscription to the magazine directly to the recipient, Company Y. ...

If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "Living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ... Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2000. ...

Penalty for failure to remit and remitting late The CRA can assess a penalty on the amount you failed to remit when one of the following applies: you deduct the amounts, but do not remit them the CRA receives the amounts you deducted after the due date When the due date is a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is considered on time if the CRA receives it on the next business day. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

If your primary residence is located: outside all listed municipalities or outside the shaded area of a map, you are considered to be residing outside a CMA and you do qualify for the supplement. Check “Yes” on line 60104 of Schedule 14. within a listed municipality or within the shaded area, you are considered to live within a CMA and you do not qualify for the supplement. ...

The Department of Finance is prepared to recommend to the Minister of Finance amendments in respect of the definition of marketable natural gas to allow natural gas that is not at least 90% methane to be considered marketable natural gas. The remaining condition for natural gas to be considered marketable natural gas is that the natural gas meet the specifications for pipeline transport and sale for general distribution to the public. ...

If your primary residence is located: outside all listed municipalities or outside the shaded area of a map, you are considered to be residing outside a CMA and you do qualify for the supplement. Check “Yes” on line 60104 of Schedule 14. within a listed municipality or within the shaded area, you are considered to live within a CMA and you do not qualify for the supplement. ...

Marion’s employment income is therefore considered situated on a reserve and is exempt from income tax. ... Since Jim sees patients and makes all decisions about his dental practice off-reserve at the dental clinic, the dental clinic is considered to be the place where the income-earning activities take place. ...