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The intention of the person enrolling in the course is not considered by the Department in determining whether a course relates to a trade or vocation. (3) Attest to the Competence of Individuals to Practice or Perform a Trade or Vocation Section 8 requires the certificate, diploma, licence or similar document issued by an educational institution to "attest to the competence of individuals" to practice a trade or vocation. ... (a) Courses That Are Part of a Full-time Program An individual course is considered by the Department to attest to the competence of individuals to practise or perform a trade or vocation if: (i) The course is offered as a credit in a full-time program that is offered by the same institution; and (ii) The full-time program is offered on a pass/fail basis, based on the evaluation of the student's performance on a single, or series of, tests, graded materials or projects. ... Factors considered by the Department in determining whether a program of courses represents a 'full-time' program include the length of the program, the cost of the program and the curriculum and description of the program and its courses, as noted in the school's promotional material (e.g., brochures, advertisements, literature, course calendars, syllabi and telephone listings). ...

" In effect, activities or undertakings included in the definition of "business" in subsection 123(1) would also be considered activities or undertakings in the course of a "business venture. ... The company now has Canadian clients, but all business is conducted in the USA and Kruks Inc. is not considered to be doing business in Canada. 3 Kruks Inc. will incorporate this business in Canada (separate from its own corporation) before the actual commencement of business operations. 4. ... Even if the Consortium purchased real property in Canada, it is the Consortium's view that it would not be considered resident under subsection 132(2) of the Act since no supply will be made through the property at that point in time. ...

For example, if, at the time of purchase, Dennis intends to use his vacation property for his personal use for 35 days of the year and to make the property available, through a rental pool, for rent on a taxable short-term basis for the remainder of the year, the property would not automatically be considered to be used all, or substantially all, for commercial activities. ... All of the relevant factors should be considered when determining the extent of use in commercial activities at the time an ITC is being claimed. ... As a registrant, Sally is considered to have collected and is required to account for the GST/HST in determining her net tax. ...

[Wine licensees are considered to be "small producers" of wine for a fiscal month in a particular fiscal year if: their total sales of wine packaged in Canada during the previous fiscal year did not exceed $50,000, and their total sales of wine packaged in Canada during the particular fiscal year, before the fiscal month, did not exceed $50,000.] ... For excise duty purposes, wine will be considered produced at the point where it has completed initial fermentation. ... For the fiscal month of July 2003, the licensee is considered to be a small producer because the 2002 calendar year sales and current calendar year (2003) sales did not exceed the $50,000 threshold. ...

Spirits produced through distillation are considered to have come into existence at the earliest point at which they can be reasonably measured after leaving the column of a still. ... This means that all producers of such high alcohol beer or malt liquor are now considered to be producing spirits even though the product is produced without distillation. ... An application is considered pending when a person has submitted all information and documentation required to obtain a spirits licence to the CRA. ...

An excise duty return that is mailed on or before the due date of the return, but is not received by the Summerside Tax Centre by the due date, is not considered to be late-filed if the postmark is dated on or before the due date of the return. ... The date of the teller’s stamp will be considered as the date received. ... As per subsection 300(2), a payment of excise duty is considered to be received only when it is in the hands of the Receiver General. ...

. ¶2.5 (formerly included in ¶3 of IT-516R2) has been updated at item (a) to clarify what could be considered a college or university for purposes of subparagraph 118.5(1) (a) (i). Item (b) has been updated to clarify the meaning of the term professional organization for purposes of determining whether an organization would be considered an other educational institution pursuant to paragraph 118.5(1) (a). ... The proposed changes of June 26, 1996 formerly noted in ¶8 have been deleted. ¶2.8 (formerly included in ¶ 8 of IT-516R2), now includes a discussion of academic upgrading courses. ¶2.9 (formerly included in ¶ 8 of IT-516R2), has been revised to explain the CRA’s position regarding the meaning of occupation and English or French second language training at an HRSDC-certified institution for the purposes of the tuition tax credit. ¶ 2.10 (formerly included in ¶9 of IT-516R2) has been updated at item (a) to reflect the amendment to subparagraph 118.5(1) (b) (i) amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶ 2.12 (formerly included in ¶10 of IT-516R2) clarifies the meaning of the term university for purposes of determining whether a foreign educational institution would be considered a university pursuant to paragraph 118.5(1) (b). ¶ 2.13 (formerly included in ¶6 of IT-516R2) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada. ¶2.15 (formerly included in ¶7 of IT-516R2) has been revised to clarify the meaning of commute for purposes of paragraph 118.5(1) (c). ¶2.16 has been added to provide references to other CRA publications relevant to students attending universities outside Canada. ¶2.19 has been added to explain the CRA’s position regarding online attendance for purposes of the requirement for full-time attendance in paragraph 118.5(1) (b). ¶2.20 has been added to explain the CRA’s position regarding correspondence courses for purposes of the requirement for full-time attendance in paragraph 118.5(1) (b). ¶2.22 (formerly included in ¶13 of IT-516R2) has been revised to include the meaning of enrolled for purposes of paragraph 118.5(1) (a) and (c). ¶2.23- 2.25 (formerly included in ¶16 and 17 of IT-516R2) have been amended to clarify whether a student in receipt of a scholarship, fellowship, bursary or prize may claim a tuition tax credit in respect of the student’s tuition. ¶2.26 has been added to address whether a student may claim the tuition tax credit where the student’s tuition fees are paid by the employer of the student’s family member. ¶2.28 has been added to provide an example of when a tuition tax credit would not be available pursuant to subparagraph 118.5(1) (a) (iii.1) or (v). ¶2.29 (formerly included in ¶14 of IT-516R2) now makes reference to the student’s ability to carry forward unused tuition amounts to be used in future years, pursuant to subsection 118.61(1), added by 1998, c. 19, s. 28(1), applicable to the 1997 and subsequent tax years. ¶2.31 (formerly included in ¶24 of IT-516R2) has been updated to reflect the amendment to subparagraph 118.5(1) (b) (i), amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶2.36 and 2.37 have been added further to the introduction of subsection 118.5(3), concerning ancillary fees and charges. ...

You will be considered to be making such supplies once you start providing commercial ride-sharing services, including commercial carpool services. ... However, if your combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), you will not be considered a small supplier. ... If you are already registered for the GST/HST, including with respect to another commercial activity, you are automatically considered to be registered with respect to your commercial ride-sharing services and are not required to apply for registration again. ...

Software supplied on a carrier medium is considered to be a supply consisting of the physical carrier medium (e.g., the disk) and the software stored on the disk (e.g., the instructions). ... Tax Treatment of Licensed Custom Software Tax Treatment Under Division II Under subparagraph 142(1)(c)(i) of the Excise Tax Act, a supply of intangible personal property is considered to be made in Canada if the property may be used in whole or in part in Canada and: the recipient is a resident in Canada or registered for theGST; and the supplier, even if a non-resident, is registered for the GST. ... Other Imported Computer Software Arrangements Electronic transmission of software A supply of computer software that is transmitted electronically is considered to be a supply of intangible personal property. ...

For example, if, at the time of purchase, Dennis intends to use his vacation property for his personal use for 35 days of the year and to make the property available, through a rental pool, for rent on a taxable short-term basis for the remainder of the year, the property would not automatically be considered to be used all, or substantially all, for commercial activities. ... All of the relevant factors should be considered when determining the extent of use in commercial activities at the time an ITC is being claimed. ... As a registrant, Sally is considered to have collected and is required to account for the GST/HST in determining her net tax. ...