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So if you don't file your financial statements, then your annual return filing is considered incomplete, at which point you could risk losing your registered status. ... So we do recommend that you remove all of that information from the financial statements before you send them in to us, just to prevent us from releasing any information that could be considered confidential. ...

Examples of transactions not considered donations include: paying an admission fee to some events or programs; buying a lottery ticket or any other chance to win a prize, even though the lottery proceeds may benefit one or more charities; contributing services, like providing free legal or accounting services; and finally promising or pledging to make a donation. ... The $50 meal must be deducted from the receipt because it is considered the purpose of the event and we have learned that the purpose of the event is always a donor advantage. ...

Where these phrases are used in the Act, a determination is made based on the degree of activity and each situation must be considered in the light of its own particular facts. 4. In determining whether a particular transaction is an adventure or concern in the nature of trade the Courts have emphasized that all the circumstances of the transaction must be considered and that no single criterion can be formulated. ...

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. ...

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. ...

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. ...

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 person who provides financial services by means of discounting income tax refunds and who is considered to be a discounter for purposes of the Tax Rebate Discounting Act is considered to be a listed financial institution for GST/HST purposes. ...

Level of risk to privacy: 1 Note Although the main purposes of the engagement consultation activity is non-administrative in nature, employees must be aware that the personal information may be used for secondary purposes that would be considered as consistent uses (i.e. disciplining an employee for inappropriate or offensive comments, or in cases of issues with the code of values and ethics). ... Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

If a person has two or more trailer parks that are located right beside each other, the sites in all of the trailer parks are considered in applying the conditions above, and where the conditions are met, the trailer parks are considered to be one residential trailer park. ... This means that Carol has to account for the GST she is considered to have collected at that time. ... Helen is considered to have made a taxable self-supply of the entire complex (land and building) when she first occupies a unit. ...