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However, under certain circumstances, the supply of photocopies may be considered the supply of a service where the recipient of the supply provides the necessary inputs. ...

Unless otherwise noted all references are to the Income Tax Regulations. 3 Charities are considered persons. ...

Accordingly, the building may be considered a residential complex. The following methods are not acceptable as they do not compare equivalent supplies of room rentals and result in distortions. ...

OUTSTANDING ASSESSMENTS- Registrants who have outstanding assessments may be considered to be unacceptable risks when assessing requests for greater filing flexibility. ...

It is likely that there may be some variation in practices, however, the following is considered representative. ...

Refunds that are issued as a result of returns for years prior to the year of bankruptcy are considered to be the property of the estate in bankruptcy. ...

EI premiums Even if an individual is considered to be a volunteer for income tax purposes, the amount received (including the amount of the exemption up to the maximum of $1,000) is insurable if the individual meets all of the following conditions: receives an hourly wage, salary, or other fixed amount of remuneration; adheres to a regular work schedule; and is available and obligated to intervene when an emergency (such as a fire) occurs during the schedule his or her employer set. ...

Expenses of incorporation are considered an eligible capital expenditure and are not deductible as current expenses. ...

Exception for Customs brokerage services Customs brokerage services in relation to imported commercial goods are considered to be performed in the province where the goods are at the time of their release. ...

For examples of situations where transit passes are considered taxable benefits, go to Examples – Employees of transit companies. ...