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The redemption of the property by the original debtor is considered to be a sale by the auction buyer for no cost. The debtor is considered not to have ever sold the property or to have re-acquired it. ... The payments from the corporation are not considered payment for a good or service; therefore, they are not subject to the GST/HST. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... These improvements are more permanent and have long-term benefits that are considered non-allowable under the program. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ...

Note A non-resident person is not necessarily considered to be carrying on business in Canada for income tax purposes simply because that person is considered to be carrying on business in Canada for GST/HST purposes. Likewise, a person who is considered to be carrying on business in Canada for income tax purposes is not necessarily considered to be carrying on business in Canada for GST/HST purposes. ... However, any repairs that have to be done because of test results are considered further processing. ...

A builder who is considered to have made a self-supply of such housing and is considered to have paid the HST may also be entitled to this rebate. ... For a modular home, this option is only available if the modular home is considered to be a mobile home. ... Liveable areas do not include garages or crawl spaces, which are not considered when meeting the 90% test. ...

A builder who is considered to have made a self-supply of such housing and is considered to have paid the HST may also be entitled to this rebate. ... For a modular home, this option is only available if the modular home is considered to be a mobile home. ... Liveable areas do not include garages or crawl spaces, which are not considered when meeting the 90% test. ...

Note A non-resident person is not necessarily considered to be carrying on business in Canada for income tax purposes simply because that person is considered to be carrying on business in Canada for GST/HST purposes. Likewise, a person who is considered to be carrying on business in Canada for income tax purposes is not necessarily considered to be carrying on business in Canada for GST/HST purposes. ... However, any repairs that have to be done because of test results are considered further processing. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... For example, most provincial sales tax credits are considered forgone revenues and are netted against the related provincial portion of HST administered by CRA. ...

A foundation's interest in a class of shares is considered insignificant if the foundation holds 2% or less of the issued and outstanding shares in that class. ... The directors of a foundation are considered not at arm's length with the other directors if they are related by blood, adoption, marriage, or common-law relationship. ... None of the shares held by the foundation are considered exempt shares. ...

If you send a payment to cover the balance due and it is received after your final December remittance due date, it will be considered late. ... Workers from a country that does not have a tax-treaty and who were in Canada for 183 days or more are considered deemed residents. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

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 2016 must relate to the 2006 or a later tax year to be considered. ...