Search - considered

The tax considered to have been collected and paid would be equal to the tax on the fair market value of the equipment at the time it is appropriated as capital property. ... Property and services acquired for consumption or use in making those taxable supplies are considered to have been acquired for the purpose of making taxable supplies for consideration. ... Of the contractor's services, 60% are considered to be improvements to capital property and are included in determining the adjusted cost base of the property under the ITA. ...

If the borrower defaults on the loan, and the charity has to honour the guarantee, the charity will be considered to have incurred a debt. ... An area that does not display these characteristics for four years in a row is no longer considered socially or economically deprived. ... This is because what is considered to be an acceptable incidental private benefit can vary depending on the context it occurs in. ...

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trustee, officer, or like official, or a person who controlled or managed a registered organization whose registration was revoked on those grounds will generally not be considered an ineligible individual.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. ...

These payments are not considered to be contributions to an RESP. Quebec education savings incentive 31. ... To be considered a qualifying educational program, the program must also be at a post-secondary school level. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. ...

The blood test is considered to form part of, or is an input into a single supply of a naturopathic service regardless of whether the lab test is performed by the naturopathic doctor or by a third party. ... Naturopaths Inc. is considered to have collected the GST/HST equal to the basic tax content of the property. ... Return to footnote 3 referrer Footnote 4 A naturopathic service rendered by a naturopathic doctor is considered a professional service. ...

This doctor's home office is not considered to be used on a regular and continuous basis for meeting patients. ... The value of this type of gift or award is considered a taxable employment benefit. 16. ... No amount paid or payable for travel on an airplane, train or bus is considered to be for food, beverages or entertainment. ...

As noted in Chapter 5.6.6 the RTA may certify copies received from the claimant and these are considered the same as true copies of the original. ... However, all documentation provided by the claimant must be either returned or retained on file, even if considered irrelevant. ... When there is a change in eligibility of on-going work (for example, if a project considered to be SR&ED in a previous tax year is no longer considered to meet the definition of SR&ED), the RTA should present a rationale that distinguishes the current work from the work of previous years. ...

Each member of a partnership is considered responsible for the Regulation 105 withholding. ¶ 6. ... An individual engaged in a personal services business will normally be considered an employee of the corporation. ... However, where the waiver applicant meets the conditions of test A, the following exceptions will not be considered. ...

To be considered incidental, a supply generally must play only a minor or subordinate role in relation to the provision of another supply. ... Furthermore, none of the supplies is considered to be incidental to any of the others. 4. ... The supply of the prepaid cemetery services is considered to be a separate supply from the supplies of the interment rights and marker. ...

The tax considered to have been collected and paid would be equal to the tax on the fair market value of the equipment at the time it is appropriated as capital property. ... Property and services acquired for consumption or use in making those taxable supplies are considered to have been acquired for the purpose of making taxable supplies for consideration. ... Of the contractor's services, 60% are considered to be improvements to capital property and are included in determining the adjusted cost base of the property under the ITA. ...