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The reimbursement is considered to be a taxable benefit for income tax purposes. ... An individual who gives services as a volunteer to a charity or public institution is not considered an employee of the charity or public institution. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the three days is considered to be use by the charity. ...

In cases where a supply is made for more than one purpose, all of these purposes would be considered when determining if the supply is a qualifying health care supply. ... For the purpose of the discussion of the term “qualifying health care supply,” the transactions outlined in the examples are considered to be a single supply rather than multiple supplies. ... In cases where the court or other body is making a decision both on the ability to consent to treatment and on the appointment of a power of attorney or legal guardian, both purposes of the assessment would be considered. ...

A prescribed depreciable property (PDP) (see section 4.0) is excluded from being considered first term and second term SUE. ... The commercial asset will be considered to be converted to commercial use when it becomes available for use. ... To make this determination, the intended use of the property over its expected useful life must be considered. ...

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Risk response strategies are considered controls once implemented and considered effective. ... The CRA program activity architecture (PAA) is considered to be the evaluation universe for planning purposes. ... Increased to 47%, the proportion of our vehicle fleet that is considered green (hybrid/alternative fuel capable) — this compares to 38% in 2007. ...

(b) It is "the privilege, granted by the seller of a business to the purchaser, of trading as his recognized successor; the possession of a ready-formed 'connection' of customers, considered as an element in the saleable value of a business, additional to the value of the plant, stock-in-trade, book debts, etc. ... In a non-arm's length transaction, section 68 could apply where the total purchase price of the assets of the business equals the total of their fair market values but the allocation of that total purchase price amongst those assets, including the goodwill, is not considered to be reasonable. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

The reimbursement is considered to be a taxable benefit for income tax purposes. ... An individual who gives services as a volunteer to a charity or public institution is not considered an employee of the charity or public institution. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the three days is considered to be use by the charity. ...

In cases where a supply is made for more than one purpose, all of these purposes would be considered when determining if the supply is a qualifying health care supply. ... For the purpose of the discussion of the term “qualifying health care supply,” the transactions outlined in the examples are considered to be a single supply rather than multiple supplies. ... In cases where the court or other body is making a decision both on the ability to consent to treatment and on the appointment of a power of attorney or legal guardian, both purposes of the assessment would be considered. ...

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Obviously any driving employees do during the course of the work day that is part of their duties of employment is considered employment-related use. ... Generally, if the vehicle has a back seat or is an extended cab; it is considered an ‘automobile’. ... As long as the back seat can be easily put back, these vans are considered automobiles. ...