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Policies to be reported A contract is considered to be entered into or renewed on the effective date of the contract unless the contract provides that the premiums are payable on a date other than the effective date. In this case, for purposes of filing your return, the contract is considered to be entered into or renewed on the premium payable date. ... Where contracts of insurance are validly placed with unlicensed insurers under the above conditions, the insurer can be considered authorized to transact the business of insurance in the context of Part I of the Excise Tax Act. ...

., the "owner") is considered to have sold the goods to the purchaser. ... Services provided by auctioneers An auctioneer who has made a sale of goods by auction is considered (except in limited circumstances) not to have provided the owner with services related to the sale of the goods. ... Generally, a service is considered to be related to the sale of goods if both of the following requirements are met: The service provided to an owner relates directly to the sale of the goods by auction and not simply to the goods themselves. ...

General Rules – the owner must charge and account for the GST/HST According to the general principles of agency relationships, the sale of goods through a consignee as agent is considered to be a sale by the owner. ... In this case, the sale of the goods (other than zero-rated or exempt goods) is considered to be a sale of taxable goods by the consignee. ... Also, the consignee is considered (except in limited circumstances) not to have provided the owner with services related to the sale of the goods. ...

As a general rule, a taxpayer who takes commodity futures positions in, or who has transactions in, a commodity connected with a business, is considered to be trading as part of the business operations and the comments in 3 above apply. ... As an example, a jeweller who buys 100 ounces of gold for a business (a normal amount for that business) and also makes additional purchases of 1600 ounces of gold, or of futures contracts representing 1600 ounces of gold, as a speculation for his or her own account, may be viewed as a speculator with respect to the additional purchases when all the facts of the situation are considered. ... However, the comments in 4 above must be applied in respect of each member of the partnership and if one member can be considered an insider then the income treatment is required for the partnership. 18. ...

Therefore, lifting seats are not considered to be chairs. Specially designed for use by an individual with a disability A lift chair is specially designed if it has design features that assist an individual with a disability to get in and out of the chair independently without which an individual would not be able to do so. ... Head pillows, arm/head rests and features such as heat massage are not considered to be specially designed parts, accessories or attachments when supplied separately and therefore are not zero-rated. Where an individual upgrades the fabric of the chair or acquires additional features at the time of the original purchase, these items are considered part of the original supply of the lift chair regardless of whether the upgrades are listed separately on the invoice. ...

Generally, in these situations, the principal is considered to have charged and collected the tax and is required to account for that tax in its net tax calculation; where a registrant acts as agent of a supplier in charging and collecting the consideration and GST/HST payable in respect of a supply made by the supplier (i.e., a billing agent) and has made an election under subsection 177(1.1) of the ETA. ... Generally, a person will be considered to have collected an amount as or on account of tax where the person issues an invoice for the supply to the customer indicating the amount of GST/HST payable and subsequently collects the amount. Where the person who has not issued an invoice for the supply but does issue a receipt or similar document to the customer indicating the amount of GST/HST received upon collecting an amount, that person will be also considered to have collected an amount as or on account of tax. ...

Where all of the above conditions are met, subsection 183(3) applies and the supply of the property would be considered to be a supply made otherwise than in the course of a commercial activity. ... A judicial sale will also be considered to fall within subsection 183(10) on the basis that these are "rights" available to creditors under statute law. ... All the conditions of subsection 183(3) have been met and, therefore, the supply is considered to have been made otherwise than in the course of a commercial activity. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ... For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ...

If you’re not sure about whether an employee is considered arm’s length or non-arm’s length, or have a business involving more complex control (like a corporation, trust, or partnership), you can read more about specific relationships that are considered non-arm’s length. ... To be considered on leave with pay for a week within a claim period, an employee must: not have worked at all during the full week not have been on paid absence (such as vacation leave, sick leave, or a sabbatical) have received full or partial pay from you for the week have been in an employer-employee relationship with you at the time (they were not terminated) For claim periods 5 to 19, employees on leave with pay are treated differently than active employees when calculating your subsidy amount. ...

If you’re not sure about whether an employee is considered arm’s length or non-arm’s length, or have a business involving more complex control (like a corporation, trust, or partnership), you can read more about specific relationships that are considered non-arm’s length. ... To be considered on leave with pay for a week within a claim period, an employee must: not have worked at all during the full week not have been on paid absence (such as vacation leave, sick leave, or a sabbatical) have received full or partial pay from you for the week have been in an employer-employee relationship with you at the time (they were not terminated) How active employees and employees on leave with pay are treated in the basic wage subsidy calculation Employees on leave with pay per claim period Claim period Inclusion of employees on leave with pay Periods 20 and later Not included in the calculation of the basic subsidy amount. ...