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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. ...

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. ...

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. ...

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

Changing all your principal residence to a rental or business property When you change your principal residence to an income producing property, such as a rental or business property, you can make an election not to be considered as having started to use your principal residence as a rental or business property. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2001. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2002. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

The stamp must: be in a conspicuous place on the package seal the package remain affixed after the package is opened not interfere with the stamp's security features not obstruct information required by an Act of Parliament – such as labelling requirements from Health Canada A cannabis product would be considered packaged when it is packaged in the smallest package (including any outer wrapper, package, box or other container) in which it is sold to the consumer. ...