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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. ...

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 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 footnote3 Referrer Footnote 4 A naturopathic service rendered by a naturopathic doctor is considered a professional service. ...

Discussion and Interpretation Definitions For the purposes of this bulletin: All or substantially all – when the level of 90% of whatever is being measured is reached, the “all or substantially all” requirement is considered to have been met. ... However, for the purposes of determining a reasonable standby charge under subsection 6(2), the cost to the corporation of the vehicle is considered to be an amount equal to its fair market value immediately before the transfer. ... The amount by which the cost of the tools has been reduced under subsection 8(7) is considered to have been previously claimed by the corporation as capital cost allowance. ...

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 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 footnote3 referrer Footnote 4 A naturopathic service rendered by a naturopathic doctor is considered a professional service. ...

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. ...

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. ...

Our case file review found that new information was provided and considered in 50% of the decisions made by the Tax Court. ... Many also stated that the Tax Appeals Program should be more engaged in discussions surrounding CRA compliance strategies being considered. ...