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Relief from a gross negligence penalty assessed under the Act can be considered under subsection 220(3.1). ... When accepted by the CRA, a late or amended election will be considered to have been made at the time it was required to be made. ... When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred. ...

Not all products that can be ingested are considered to be a food or beverage. ... Acupuncture Inc. is considered to have collected GST/HST equal to the basic tax content of the real property. ... Return to footnote 5 referrer Footnote 6 An acupuncture service rendered by a person who is a practitioner for GST/HST purposes is considered a professional service. ...

Instead, the CRA could list examples of what will be considered to be partisan political activities, and what will not. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by CRA as "partisan. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by the CRA as partisan. ...

Therefore, their common dictionary meanings should be considered. The word "consumption" is generally defined as the act or instance of consuming or the process of being consumed. ... Property and services acquired or imported to be given away as a free supply are considered to have been acquired or imported for use by the supplier in the making of other supplies, and not for the free supply. ... Under the general principles of the GST/HST, the buyer is considered to have acquired the property or services for the purpose of supply to the members of the group. ...

Relief from a gross negligence penalty assessed under the Act can be considered under subsection 220(3.1). ... When accepted by the CRA, a late or amended election will be considered to have been made at the time it was required to be made. ... When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred. ...

Instead, the CRA could list examples of what will be considered to be partisan political activities, and what will not. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by CRA as "partisan. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by the CRA as partisan. ...

A newborn child having life (however briefly) is considered to be dependent for support on an individual. ... For example, a man or woman is considered to remain a child of his or her deceased spouse's mother or father. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ... For example, a bush area surrounded by land used in a farming business is considered to be a part of the entire parcel of farmland. ... If the supplier and the recipient make this joint election, the recipient is considered to have acquired the farmland for use exclusively (90% or more) in commercial activities. ...

Not all products that can be ingested are considered to be a food or beverage. ... Acupuncture Inc. is considered to have collected GST/HST equal to the basic tax content of the real property. ... Return to footnote5 Referrer Footnote 6 An acupuncture service rendered by a person who is a practitioner for GST/HST purposes is considered a professional service. ...

A newborn child having life (however briefly) is considered to be dependent for support on an individual. ... For example, a man or woman is considered to remain a child of his or her deceased spouse's mother or father. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...