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Where renewal or extension periods are considered part of the life of the property under the criteria set out in ¶ 15 above, and where the number of such renewals or extensions is indefinite, the property is not for a limited period and does not qualify as a class 14 property. ... Provisions, including force majeure and contingency termination clauses, which may result in an early termination of the life of a property are not considered relevant in determining the life of the property and whether or not the property is for a limited period. ... A registered industrial design is considered to be a franchise for a limited period and the life of the property on initial registration is 10 years. ...

At this point, both the basic services and the number and kinds of additional services provided for, or made available to, tenants must be considered. ... For purposes of this paragraph and 12 above, to be considered "actively engaged in the business" of a partnership, a partner would normally be expected to contribute time, labour and attention to that business to a sufficient extent that such contributions would be a determinant in the successful operation of the business. ... Whether the renting of real property by an individual is a business or not, the depreciable property (ie. a building other than a building of Class 31 or 32) is considered a "rental property" for purposes of capital cost allowance. ...

An officer or employee of a Crown corporation or agency who is determined to be an "officer or servant" of Canada or a province for purposes of paragraph 250(1)(c), and who is on an approved leave of absence from his or her office or employment, may be considered to be an "officer or servant" of Canada or a province during the period of absence if the relevant employment statute provides that an officer or employee is considered to remain a member of the public service during an approved leave of absence. ... This comment was considered to be potentially misleading, as there are in fact many situations in which it is either necessary (e.g., when earning Canadian employment income) or beneficial (e.g., to obtain a refund of certain withholding taxes) for a non-resident to file a Canadian income tax return. ¶ 6 is revised to reflect the importance of distinguishing between factual and deemed residence and to otherwise be more consistent with IT-221R3, Determination of an Individual's Residence Status. ¶ 7 is revised to provide updated contact information for obtaining assistance from the CCRA in determining whether an officer or employee of a Crown corporation or agency is an officer or servant of Canada for purposes of paragraph 250(1)(c) of the Act. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...

Land A person may be considered to have paid the GST/HST (i.e., the GST/HST becomes payable) under either the change-in-use rules or the self-supply rules when they begin to use land for residential purposes. ... The builder is considered to have both collected and paid the HST on the self-supply, calculated on the fair market value of the house and land. ... The housing co-op is considered to have self-supplied the housing complex at that time and is required to account for the HST on the self-supply. ...

Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ... As such, neither would be considered an Indian for purposes of the exemption. ... Providing delivery services may be considered to be a taxable supply in the course of commercial activities in Canada. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2011, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2011, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...