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Where an announcement of an interim or final payment is made after a taxpayer's death, the payment is considered to have no value for the purposes of subsection 70(2). ... Similarly, a taxpayer is not considered to have a right or thing in respect of a registered retirement income fund. ... They are not considered to be rights or things under subsection 70(2). ...

In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2016, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...

" * Sharlow J.A. also considered the decision of the Federal Court of Appeal in Alberta Institute on Mental Retardation v. ... " While acting to change legislation is considered political, ensuring conformity with existing Canadian laws is not. ... A focus on international relations is a foreign policy matter and would be considered a political purpose. ...

This info sheet outlines the methods that are considered to be fair and reasonable by the Canada Revenue Agency (CRA) for purposes of determining the percentage of completion of the construction or substantial renovation of a residential complex situated in Ontario or British Columbia (B.C.) as of July 1, 2010. ... Provincial transitional new housing rebate Generally, a provincial transitional new housing rebate is available in respect of a newly constructed or substantially renovated residential complex, or an addition to a multiple unit residential complex where the construction or substantial renovation of the complex, or addition, is at least 10% complete as of July 1, 2010, and the sale of the complex is subject to the HST at 13% in Ontario or 12% in B.C.; the builder of the complex, or addition, is considered to have made a self-supply of the complex, or addition, on or after July 1, 2010; or the builder is considered to have collected the transitional tax adjustment in respect of the complex. ... The following six methods are generally considered to be fair and reasonable methods that can be used to determine the percentage of completion. ...

In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...

An amount credited from one supplier to another, or from one recipient to another, is not considered to be a trade-in. ... Where a person receives a cash advance from the supplier against the value of the trade-in, the advance is considered a financial arrangement. ... As a result, the interest amount included in a lease payment is not considered to be consideration for an exempt supply, but is part of the taxable lease payments and the GST will apply. ...

Even though these unique bonds are not normally considered to be contracts of insurance, they do strongly resemble insurance policies. ... A refiner of precious metals is considered to be any person who in the regular course of business converts or refines gold, platinum or silver regardless of the degree of purity. ... For example, a guarantee bond is considered to be a financial instrument. ...

In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...

Land was added to the list of exclusions as land is not considered depreciable property by virtue of subsection 1102(2) of the Regulations. ¶1.18 (formerly included in ¶3 of IT-128R and ¶21 of IT-285R2) has been updated to reflect the potential deduction of site investigation costs under paragraph 20(1)(dd). ¶1.19 has been added to provide a list of certain costs that may be deductible as current expenses in computing a taxpayer’s income from business despite the fact that such costs would otherwise be considered as capital expenditures. ¶1.20 (formerly ¶5 of IT-128R) has been expanded to add an example outlining the tax treatment of property that is normally inventory to the taxpayer, but was previously rented or leased and then sold. ¶1.21 (formerly included in ¶15 of IT-285R2 and ¶2 of IT-128R) has been expanded to include a reference to property deemed to be owned by the taxpayer. ... The amendment was added by S.C. 2013, c. 34, s. 349(1), applicable to tax years that end after December 20, 2002. ¶1.113 (formerly included in ¶14 of IT-478) has been modified to provide an additional example of when it may be necessary to revise the capital cost of a depreciable property (error made by claiming CCA on a property that is not considered depreciable property). ... A reference to Interpretation Bulletin IT-472, Capital Cost Allowance – Class 8 Property, was also added. ¶1.118 (formerly ¶4 of IT-285R2) has been expanded to include more examples of items that are considered automotive equipment. ¶1.119 (formerly ¶27 of IT-285R2) has been modified to delete those references that either no longer exist or are no longer relevant. ...

Subsection 18(9) requires a taxpayer to match certain outlays or expenses to the taxation year to which they can reasonably be considered to relate. ... Where, in a particular taxation year, it becomes apparent that the benefit will not last as long as previously anticipated, the amortization period should be terminated or reduced so that the unamortized amount is written off in the year or over the remaining period to which it can reasonably be considered to relate, as the case may be. ¶ 10. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...