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The risks to the successful management of our human resources are considered to be medium-to longer-term in nature. ... Both of these labour categories are considered areas of compliance risk. ...

Where 90% of the assets of the business carried on in Canada are sold, all or substantially all of the assets of such business will be considered sold. ... If the purchase is on capital account and any of the purchased accounts receivable is considered uncollectible at the end of a taxation year ending subsequent to the purchase, the purchaser is deemed, by paragraph 50(1)(a), to have disposed of it at that time, giving rise to a capital loss. ...

For purposes of paragraph 20(1)(dd), it is immaterial whether the site is land owned by the taxpayer or land being considered for possible purchase by him. ... The following types of expenditures are not considered to be incurred for the purpose of investigating the suitability of a site for a proposed building or other structure and thus do not qualify for a deduction under paragraph 20(1)(dd): (a) Expenses incurred to persuade potential tenants to lease space in a proposed building or to induce investors to invest in it. ...

Basically, when the worker is a resident of the country where the activity is considered to be self-employment, the self-employment rule of the Agreement applies, as described in 6 above. ... Normally, this is expected to occur only when a person moves from the country in which the activity is considered to be self-employment and becomes a resident of the other country where it is regarded as employment. ...

When recommendations for corrective action in a prior internal audit relate to areas considered being at risk, more in depth follow-up audits are included in subsequent CAEB annual business plans. ... These were considered to be completed by CAEB. The remaining 62 (43%) had satisfactory progress and 7 (5%) were no longer relevant. ...

This means that diesel fuel used to propel a vehicle will not be considered as eligible fuel for purposes of the exemption. ... The resulting amount will be considered the eligible diesel fuel for exemption purposes. 2. ...

This means that diesel fuel used to propel a vehicle will not be considered as eligible fuel for purposes of the exemption. ... The resulting amount will be considered the eligible diesel fuel for exemption purposes. 2. ...

The supplier is considered to have collected the tax (and is therefore responsible for remitting the tax) at the time of forfeiture. ... At the time of forfeiture, the person who made the deposit is considered to have paid tax on the forfeiture. ...

A political activity is considered partisan if it involves direct or indirect support of, or opposition to, a political party or candidate for public office. ... Newsletter No. 7, Summer 1998, and Interpretation Bulletin IT-110R3, Gifts and Official Donation Receipts, explain that fund-raising golf tournaments are considered to be 'like events'. ...

With regard to the other two campaign concepts: CRA Guy: While some participants favoured this concept, over one third considered it not to be an acceptable approach. ... Countdown: Over half the participants considered Countdown not to be an acceptable approach to use for the advertising campaign. ...