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Based on this, we can conclude that under scenario one, the individual could still be considered to be a member as there remains an entitlement to a benefit from the plan after the original transfer is made. ... When doing this calculation, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit or an amount paid from the other provision. ... This change will state that an amount paid outside of the plan will not be considered to violate the condition if the payment is done in accordance with an agreement that obligates the employer to compensate a member when their OACs exceed their OABs. ...

In order for the terms of a pension plan to be considered an MP provision, the provision must provide for a separate account to be maintained in respect of each plan member, and the benefits in respect of a member must be benefits that can be provided by the amount in the member’s account. Where the terms do not satisfy these conditions, they will be considered to be a DB provision and are therefore subject to all the conditions in sections 8503 and 8504 of the Regulations. 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits The LRBs have to be paid in equal periodic amounts. ... A plan that has members accruing benefits under a DB provision, but also allows DB members to make AVCs (considered to be an MP provision) is also a combination plan. ...

This change did not affect what is considered to be an eligible tour package for GST/HST purposes. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ... Even where this is the case, in some circumstances, the package may still be considered to be sold for an all-inclusive price. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on June 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... The tables do not address purchases of new housing made by persons who are not individuals, the Ontario RST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on November 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... PST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

In this case, the room in the contractor's residence is considered to be the contractor's principal place of business. This room could also be used for personal purposes since there is no requirement for the room to be used exclusively for business in order for it to be considered a principal place of business. ... This doctor's home office is not considered to be used on a regular and continuous basis for meeting patients. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on December 1, 2012. ... The transitional tax adjustment would be considered collected by the builder and would not be payable by the purchaser. ... PST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

Where a contribution of capital by a taxpayer increases the fair market value of another person's share, that increase will be considered a benefit conferred on (or, where applicable, a gift made to or for the benefit of) another person. 4. ... The difference between the price paid for the shares and their fair market value is considered to be a contribution of capital for the purpose of paragraph 53(1)(c) provided the contribution results in some increase in the value of all the shares of the corporation owned by the shareholder. 7. ... For example, if a taxpayer having initially 50 identical properties on hand sells 20 items at a loss and reacquires 15 in the relevant period, thus reducing the properties on hand to 45, the superficial loss will be limited to the 15 properties considered to be reacquired. ...

Such capital gains and capital losses were not considered in computing the income of the beneficiaries of the plan when allocated. Nor are they considered in computing the income of the beneficiaries when received by them. ... Part XIII tax does not apply to such allocations, including the deemed receipt of dividends discussed in ¶ 7 because such deemed receipts are not considered to be a payment or crediting of dividends for the purposes of Part XIII. ...

This change did not affect what is considered to be an eligible tour package for GST/HST purposes. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ... Even where this is the case, in some circumstances, the package may still be considered to be sold for an all-inclusive price. ...