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Shared Services Canada (SSC) owns the Interactive Voice Response (IVR) system through which calls are routed however; this information is considered to remain under the control of the CRA. ... Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

None of the remaining participants were aware that information on specific charities could be obtained from a CRA – or more generally, a Government of Canada – Web site. factors Important in Evaluating a Charity The discussion of what factors would be considered in deciding to donate to a particular charity was conducted in two stages: Stage 1 – Self-generated factors: In this stage of the discussion, participants were asked on an open-ended basis to describe the factors that would be important to them. ... This was particularly the case for the financial information, as this contained many types of information that participants had not previously thought of or considered in the context of supporting a charity. ...

Our present policy requires that, in order for a request to be considered, there must be written evidence of the provincial regulator requirement to segregate accounts in the particular circumstances. ... The impact of disallowing contributions and forcing the refund of the amount out of the plan, and into income, is not considered double taxation under subsection 248(28) of the Act. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...

Under these conditions, for GST/HST purposes, the carriers are considered not to have made any sales of newspapers to their customers. ... A carrier is considered to have sold the newspaper and received the GST/HST at the time the money is removed from the newspaper box. ...

An agent is considered to be an extension of the principal, and as a result, the actions of the agent are generally regarded as being those of the principal. ... Does the "agent" separate from its own monies any money received or paid out which is considered to belong to the "principal"? ...

Since ABC Hauling has not purchased the permits for the water, it is not considered to be providing the water. ... The services provided by Water Services Inc. are not considered to be sales and delivery of water. ...

The subsequent supplier would then be considered the first supplier of the tour package. ... Because the transitional rules apply to this sale and only the GST had been charged on the original purchase of the tour package, the second tour operator is considered the first supplier of the tour package. ...

For the purposes of the PSB rebate, a PSB is considered to be a resident in every province entered in this column. 1. ... For the purposes of the PSB rebate, a PSB is considered to be a resident in every province entered in this column. 5. ...

A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover. However, a stop of more than 24 hours between two legs of a journey will generally be considered a stopover where two or more tickets or vouchers are issued for the legs of the journey. ...