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Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... For example, a supply of a gift is considered a sale. Exclusions from liability to account for tax on taxable benefits Exclusions 27. ... Residential accommodation The provision of board (i.e., meals) and lodging (i.e., residential accommodation) is specifically listed in the ITA as a benefit derived from an office or employment and is considered a taxable benefit. ...

(d) Canada Pension Plan (CPP) or Quebec Pension Plan (QPP): For the purpose of tax conventions, CPP or QPP payments (that is, social security payments) are considered to be pensions. However, CPP or QPP death benefits are considered to be lump-sum payments for purposes of the conventions. ... For purposes of tax conventions, OAS payments (that is, social security payments) are considered as pensions, but not as pensions that are payments for past service or past employment. ...

Effective January 1, 2015, proposed amendments to paragraph (c) of the definition of "qualifying member" will exclude property of nominal value from the property that can be considered for the purposes of determining if a registrant meets the property conditions of the paragraph. ... The GST/HST considered collected and paid is based on the fair market value of the housing on the later of those two times. The amount of tax considered to have been collected by the builder must be included in a GST/HST return for the reporting period that includes the date the GST/HST is considered to be collected and paid, and any positive amount of net tax must be remitted. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2018 must relate to 2008 or a later tax year to be considered. ...

Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. Payments you send by mail are considered paid on the day of the postmark. ... For example, a request made in 2015 must relate to the 2005 or a later tax year to be considered. ...

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you make in person at your financial institution are considered paid on the date stamped on your remittance voucher; Payments you send by mail are considered paid on the day of the postmark; or Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...

Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...