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Generally, a business address is considered to be an address at which a business is located. ... A PO Box, that is a locked compartment within a Post Office, is not considered to be a business address. ... Generally, tangible personal property is considered to be delivered where its possession is transferred. ...

The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 12% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...

Essentially, the working papers are the only evidence of the FR’s review related to any adjustments considered or made. ... Secondly, the claimant can change their mind later and file an objection for the expenditures not considered SR&ED. ... This waiver is considered binding by the Appeals Division provided that it is valid and used correctly. ...

The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 12% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...

Essentially, the working papers are the only evidence of the FR’s review related to any adjustments considered or made. ... Secondly, the claimant can change their mind later and file an objection for the expenditures not considered SR&ED. ... This waiver is considered binding by the Appeals Division provided that it is valid and used correctly. ...

In all instances where books and records are considered inadequate, an informal request or a requirement letter to keep adequate records should be sent to the taxpayer. ... In these cases, or if a penalty was considered but not levied, advise the taxpayer in writing that consideration will be given to levying the penalty in subsequent years in the event of reoccurrence. ... In no case is a penalty to be applied without the taxpayer first being advised in writing that a penalty is being considered. ...

In this case, the gross RCA contribution would be considered to be $10,000, which may be in excess of the RCA's terms and provisions. ... This transfer of funds does not apply if the receiving plan has a non-resident custodian or is a foreign plan that, under subsection 207.6(5) is considered to be an RCA for Canadian residents participating in the plan. ... The special rules apply when the plan or arrangement is not normally considered to be an RCA and not excluded by any of paragraphs (a) to (l) and (n) under the definition of retirement compensation arrangement in subsection 248(1). ...

. ¶1.22 is added to provide the CRA’s view on when an individual is considered to be authorized by the laws of a jurisdiction to act as a medical practitioner. ¶1.23 (formerly included in the discussion at ¶3 of IT-519R2) is revised to refer readers to an updated listing of medical practitioners by province/territory, which is maintained on the CRA website. ¶1.25 (formerly ¶21 and ¶22 of IT-519R2) is revised to improve readability to clarify the individual’s responsibilities for maintaining evidence to support their position that a particular facility is a licensed private hospital should they be asked by the CRA to provide such evidence. ¶1.26 (formerly discussed at ¶19 of IT-519R2) is revised to clarify the meaning of the term medical services and to provide the CRA’s view on the treatment of payments made to a medical practitioner for the completion of health and disability forms. ¶1.27 is added to provide the CRA’s view that payments to medical practitioners are only considered eligible medical expenses when they are paid for medical services relating to existing illnesses and conditions. ¶1.28 (formerly ¶20 of IT-519R2) is revised to clarify the CRA’s view regarding payments made to corporations, partnerships, societies and associations that may be eligible medical expenses. ¶1.29 is added to provide the CRA’s view regarding membership fees, access fees and block fees paid to private medical clinics as eligible medical expenses. ¶1.30 is added to reflect a legislative amendment made by S.C. 2010, c. 12, s. 13(1), which added subsection 118.2(2.1) to the Act, effective for expenses incurred after March 4, 2010, and to reflect the impact of subsection 118.2(2.1) on amounts that might otherwise be eligible medical expenses under paragraph 118.2(2)(a). ¶1.32 (formerly included in the discussion at ¶23 and ¶24 of IT-519R2) is revised to clarify of the CRA’s view regarding the meaning of the terms attendant care and one full-time attendant. ¶1.33 (formerly included in the discussion at ¶23 of IT-519R2) is expanded to clarify the CRA’s view regarding the meaning of the terms nursing home and full-time care in a nursing home. ¶1.34 is added to clarify that paragraphs 118.2(2)(b), (b.1) and (b.2) only apply in respect of costs related to caring for an eligible person with a disability, whereas paragraphs 118.2(2)(c), (d) and (e) apply in respect of costs related to caring for a patient regardless of whether the patient is an eligible person with a disability. ¶1.35 (formerly included in the discussions at ¶6 and ¶26 of IT-519R2) is revised to improve readability and to refer readers to related information on the CRA website. ¶1.39, ¶1.43 and ¶1.49 (formerly ¶25 of IT-519R2) are revised to include a reference to workers’ compensation insurance premiums. ¶1.40 and ¶1.41 (formerly included in the discussion at ¶24 of IT-519R2) are revised to improve readability and to more closely reflect the legislation in paragraph 118.2(2)(b.1). ... The example has also been updated to reflect a more common circumstance in which paragraph 118.2(2)(e) would apply. ¶1.59 (formerly included in the discussion at ¶29 of IT-519R2) is expanded to provide CRA’s view on claims under paragraph 118.2(2)(e) where enrolment at a school is considered beneficial to the patient but is not required. ¶1.60 is added to provide the CRA’s view on claims under paragraph 118.2(2)(e) for payments to a facility that functions mainly as a provider of rental accommodations. ¶1.61 is added to provide the CRA’s view on the impact of a claim under paragraph 118.2(2)(e) on a claim for the disability tax credit where the patient is an eligible person with a disability. ¶1.67 (formerly included in the discussion at ¶32 of IT-519R2) is revised to reflect the fact that the urgency of the situation is not generally considered as a factor in determining whether a person engaged in the business of providing transportation services is readily available. ¶1.69 (formerly included in the discussion at ¶34 of IT-519R2) is expanded to reflect the circumstances in which the CRA will consider other reasonable travel expenses incurred during the time that the patient is receiving medical services to be eligible medical expenses. ¶1.71 is added to provide the CRA’s views on claims for transportation and other reasonable travel expenses incurred to transport a patient to and from a school when the fees paid to the particular school can be claimed as eligible medical expenses under paragraph 118.2(2)(e). ¶1.72 (formerly included in the discussions at ¶34 of IT-519R2) is revised by referring readers to the CRA website for information on receipt requirements and the calculation of meal and vehicle expenses under the simplified and detailed methods. ¶1.73 (formerly ¶35 of IT-519R2) is revised to reflect a legislative amendment to paragraph 118.2(2)(i), made by 2006, c. 4, s. 62(2), effective for the 2005 and subsequent tax years. ...

Financially dependent If you are child or grandchild of a deceased annuitant, you are generally considered financially dependent on that annuitant at the time of death if, before that person's death, you ordinarily resided with and depended on the annuitant, and you meet one of the following conditions: your net income for the previous year (shown on line 236 of your income tax and benefit return) was less than the basic personal amount (line 300 from Schedule 1) for that previous year; or you are infirm and your net income for the previous year was equal to or less than the basic personal amount plus the disability amount (line 316 from schedule 1) for that previous year. ... Refund of premiums An amount that is paid or considered to have been paid from a deceased annuitant's RRSP to a qualified beneficiary. ... The following are not considered to be "swap transactions": Contributions, distributions, and transfers between the RRSP or RRIF and another RRSP or RRIF of the same annuitant; or Transaction related to insured mortgage loans. ...

A temporary deferral of arbitration proceedings may also be considered in case of an administrative appeal if the appeals proceedings have not been suspended. ... In an appropriate case, for example where the issues are interrelated or have been considered as a package by the competent authorities during negotiations, the competent authorities may agree to a different presentation of the issues to the board. ... If the Concerned Persons fail to accept the determination within 30 calendar days, the determination is considered rejected. ...