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For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

However, an amendment to the legislation is being considered to disallow prescribing compensation for these individuals. ... Subsection 251(1) states when persons are considered not to deal with each other at arm's length. Persons who are related to each other by blood, marriage, or adoption are considered not to deal with each other at arm's length. ...

Contractual protection obtained in respect of indemnifications provided by the Purchaser would generally not be considered to trigger the contractual protection hallmark. ... Tax insurance or other contractual protection obtained in such circumstances would generally not be considered to trigger the contractual protection hallmark. ... Rather, they must be considered against an objective “reasonably prudent person” standard. ...

It explains what is and is not considered to be a tour package for GST/HST purposes. ... Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ...

Unbottled water Supplies of unbottled water are considered to be standard municipal services. ... The GST you are considered to have collected is included in determining your net tax. ... The debtor is considered not to have ever sold the property or to have re-acquired it. ...

Unbottled water Supplies of unbottled water are considered to be standard municipal services. ... The GST you are considered to have collected is included in determining your net tax. ... The debtor is considered not to have ever sold the property or to have re-acquired it. ...

It is important to note that, for the purposes of this policy, where the preponderance of the work done by an entity is intended to benefit or complement a single organization's work, the entity is not considered an umbrella organization, 3 although these may still qualify for registration. ... Even though the activities of such an organization may, arguably, contribute to a realization of economies of scale and realize efficiencies in member groups, such a purpose is not considered charitable under the common law. ... Footnote 3 Based on this criterion, ‘parallel' or ‘related' foundations (for example, a foundation connected to a hospital) are not considered umbrella organizations. ...

(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. ...

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. ...