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These representations are always: connected to our charity’s charitable purposes (connected means related to and supporting a charitable purpose, and a reasonable way to achieve that purpose) subordinate to our charity’s charitable purposes (subordinate means subservient to a charity's charitable purpose, or a minor focus of the charity) well-reasoned (well-reasoned means based on factual information that is methodically, objectively, fully, and fairly analyzed, and that presents and addresses serious arguments and relevant facts to the contrary) free of information that our charity knows, or ought to know, is false, inaccurate, or misleading non-partisan (non-partisan means never directly or indirectly supports or opposes a political party or candidate for public office) If all of the above statements are true, our charity’s representations to elected representatives or public officials are considered to be charitable. If any of the above statements are not true, our charity’s representations are not considered to be charitable. ...

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. ...

Just as a "like event" that is combined with a chance to win a prize or a draw is not considered a "like event", similarly a "like event" that is combined with an auction is also not considered a "like event". ...

In such a situation the proceeds will be on account of capital and if there is a reasonable expectation at the time of disposition of the property that the conditions will be met, then the disposition is treated in the ordinary manner, and the original maximum amount is considered to be the sale price of the property. ... IT-426, "Shares Sold Subject to an Earnout Agreement", will be considered appropriate only in the circumstances referred to therein. ...

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. ...

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. ...

It must also specify that these payments are only considered RDSP contributions for the purposes of paragraphs 146.4(4)(f) to (h) and (n) of the Act. ... For the purpose of this bulletin and for the administration of the new qualifying family member legislation, only a legal parent who meets the conditions under the section entitled qualifying person is to be considered a qualifying family member. ...

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. ...

A notation of information from a status card or TCRD taken by a vendor over the telephone or the Internet is not considered sufficient evidence to support relief of the GST/HST. ... The retention of a copy of the status card together with the credit card documentation maintained by the vendor would be considered satisfactory documentary evidence. ...