Search - considered

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 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. ...

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. ...

However, we recommend that institutions that have not received confirmation of eligibility apply by writing to us to confirm that the institution is considered a university outside Canada. ... A student is not considered to be in full-time attendance when he or she carries a minor course load or devotes the greater amount of time to other non-curriculum activities, such as earning income from employment. ... Airline travel three times a semester, for example, is not considered a commute. ...

Advances against wages are not eligible for the rebate as these are considered wages and not allowances. ... Under US labour laws, the actress is considered an employee. 4. Under union contract guidelines, AdCo must pay its employees a per diem of $50 per day. ... AdCo agreed to pay the meal charges, but advised "C" that the amount will be considered an advance against his wages, and reduced his paycheque accordingly. 11. ...

The relationship between the service and the real or tangible personal property must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ... The results of the inventory count conducted in Canada were considered by the non-resident public accounting firm in reaching its opinion relating to the audited financial statements of the non-resident company. 3. ... The results of the inventory count conducted in Canada were considered by the non-resident public accounting firm in reaching its opinion relating to the audited financial statements of the non-resident company. ...

Products do not require application of the cannabis excise stamp to be considered packaged. ... Cannabis products are considered packaged when they are placed in the smallest consumer package (including any outer wrapper, package, box or other container) containing all required labels, and that are ready for sale to a consumer. Products do not require application of the cannabis excise stamp to be considered packaged. ...

These payments keep their identity as salary and are always considered to be taxable, insurable, and pensionable. ... The top-up portion will always be considered as salary and will require deductions at source. ... However, if a claim is considered frivolous, our administrative position may not apply. ...

Books and records kept outside Canada and accessed electronically from Canada are not considered to be books and records maintained in Canada. ... Records are considered to be kept in an electronic format when information is entered directly into any device for electronic processing, manipulation, and/or storage on electronic or optical media. ss 206(5) 24. ... To obtain such a permission, a person or their authorized representative must make a written request to the Manager of their designated Regional Excise Duty Office, providing the following information: a clear identification of the books, records, or other documents to be destroyed; the format of the records to be destroyed; the years to which the records relate; details of any special circumstances which would justify destroying the records earlier than the normal retention period; and any other information considered pertinent to the request. ...