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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. ...

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. ...

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. ...

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. ...

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. ...

Revocation for failure to file an annual information return, or revocation due to a lapse in governing documents, would not normally be considered serious breaches for purposes of the ineligible individual provisions. So a director, trustee, officer, or like official, or a person who controlled or managed a registered organization whose registration was revoked on those grounds will generally not be considered an ineligible individual. ... Therefore, anyone who provides information to the CRA about the applicant organization—its authorized representative or the contact person authorized to answer the CRA’s questions—will also be considered to have made the application. ...

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. ...

However, when a gift certificate is given as consideration for a supply of property or a service, the gift certificate is considered to be money. ... The golf course operators are considered to be supplying real property by way of lease or licence. ... Amounts considered to be held in trust, such as GST/HST collected, must not be used as an alternate means of cash flow for a business. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...