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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. ...

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. ...