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It states that the time of export is considered to be the time at which an exported softwood lumber product was last loaded aboard a conveyance for export. ...

Licensees’ monthly excise duty returns must be filed up-to-date to be considered for semi-annual filing. ...

An automobile is considered to be put into service at the earliest of: the date the automobile is registered with a motor vehicle authority; the date it is plated; the date on which the automobile's warranty has been put in place; or the date the automobile is appropriated by a dealer for their own use. ...

Sample rulings are not considered appropriate. When a form other than the prescribed form is used, the information provided by the joint venture participants should be compared to the items enumerated in the policy. ...

Decision A SLFI's request to late file a subsection 225.2(4) election will be considered on a case-by-case basis within the context of the following guidelines: 1. ...

Some of the factors to be considered would include: (a) where different profit margins exist for different products, adjustments should be made to minimize the distorting effect of these differences; (b) any revenue that reflects inputs used in a prior period should be backed out of the formula, e.g. recovery of a bad debt from a prior period; (c) any amount received or receivable for the supply of capital goods should be excluded from the formula; (d) the value of the sale of the business as a going concern should be excluded from the formula. ...

However, a refillable insulin pen is not, in and of itself, considered to be a drug. ...

An “on-demand” service could be considered in the future. 4. Is the CEP an audit program? ...

For information on how to report these amounts, see Capital gains (or losses) from information slips For 2017 and later tax years, if you exchange mutual fund corporation shares that result in you switching exposure between portfolios (switch funds), the exchange will be considered a disposition at fair market value (FMV) which could result in a capital gain that is taxable in the year of the exchange. ...

The net income is to be reduced by whichever amount is less: Line 127, or 50% of lines 124 + 155 Note: If the value is negative, it is considered zero for the purposes of determining the amount that the family net income will be reduced by. ...