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However, in order to prevent the same amount from being taxed twice, such an amount is considered to be the cost of the income interest to the recipient and may be deducted from the amount allocated to the recipient as provided in subsection 96(1.3). ... No amount is included in the estate's income since the $4,000 that is required to be included under section 96(1.1) is considered to be reduced by a cost of $4,000 under subsection 96(1.3). ... In addition, new number 18 includes a reference to the applicable form for the subsection 159(5) election and clarifies that "1971 receivables" are not considered to be rights or things. ...

Where renewal or extension periods are considered part of the life of the property under the criteria set out in ¶ 15 above, and where the number of such renewals or extensions is indefinite, the property is not for a limited period and does not qualify as a class 14 property. ... Provisions, including force majeure and contingency termination clauses, which may result in an early termination of the life of a property are not considered relevant in determining the life of the property and whether or not the property is for a limited period. ... A registered industrial design is considered to be a franchise for a limited period and the life of the property on initial registration is 10 years. ...

A performing artist who is self-employed is considered to be operating a business, provided there is a reasonable expectation of profit. ... In applying the four-in-one test, it is the complete interaction between the worker and the payor that must be considered. No one criterion determines whether a person is an employee or independent contractor, all the criteria are considered relevant. ...

An individual or trust that operates a business with a fiscal period that is not the taxation year of the individual or trust may elect to have that fiscal period considered as the fiscal year for purposes of the GST. 14. ... Where a registrant chooses to make a payment at a participating financial institution, care must be taken to ensure that both parts of the GST return or the remittance form are date stamped; this is proof of whether or not that payment was considered to be in the hands of the Receiver General by the due date. 27. Where a registrant chooses to mail both the return and remittance, it is important to note that a postmark is not considered proof that the remittance was received by the Receiver General on time. ...

As such, provided the appurtenance is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, the appurtenance is considered to be part of the residential complex. ... Not included in total tax paid 15 The following property and services are not included in the total tax paid by the particular individual for purposes of the section 256 rebate because they are not considered improvements within the meaning of the Act: purchase of power tools to be used in the construction of the home legal fees related to financing purchase of area rugs purchase of custom-made draperies and blinds moving expenses pesticides and weed spraying purchase and installation of free-standing appliances and furniture purchase of a television and a sound system purchase of art work and home decorations which are not fixtures purchase of linen. 16. Property and services such as those listed in paragraph 15 are either considered current expenses or are included in a separate class of property from that of the residential complex for income tax purposes and, therefore, are not considered qualifying improvements. ...

A builder who is considered to have collected the HST on a self-supply is required to report that amount on its GST/HST return for the reporting period during which the self-supply occurred. ... Rebate when taxable sale of new housing is made A GST/HST rebate is generally available to a non-registrant builder at the time the builder makes a taxable sale of new housing to another person or is considered under the self-supply rules to have made a taxable sale of the new housing. ... New residential rental property rebates The new residential rental property rebate in respect of the federal part of the HST that a non-registrant builder is considered to have collected on a self-supply of new housing continues to be available to eligible builder-landlords and is not affected by the HST rate increase in Prince Edward Island. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, would be required to include that amount in its net tax calculation. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule would be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on February 3, 2013. ...

The province in which a vehicle is considered to be delivered or made available under this general place of supply rule is referred to in this publication as the province in which delivery of the vehicle occurs. ... In this case, the vehicle is not always registered in the same province in which delivery of the vehicle to the recipient occurs and in which the vehicle is consequently considered to be supplied under the general place of supply rule. ... If a supplier in this case collects the provincial part of the HST of the province of registration, the supplier will be considered to have collected tax in error and, as is normally the case, will be required to include that amount in its net tax. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, will be required to include that amount in its net tax calculation. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule will be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on November 25, 2009. ...

Resales of new housing Where the purchaser of grandparented housing is considered to be a "builder" of that housing such that their resale of the housing is taxable for GST/HST purposes, depending on the circumstances, the housing may or may not be subject to the provincial part of the HST when it is sold. ... Appendix – Definitions Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Income Tax Folio S1-F5-C1, Related persons and dealing at arm's length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the reseller rules set out in this info sheet, aunts and uncles are considered to be related to their nieces and nephews in applying the arm's length test. ...