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A gift certificate can be considered to be a promise from a merchant to supply goods and/or services in an amount equal to the dollar value of the certificate. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

After September 30, 1983 and before 1987, its application was extended to attribute to a person any capital gain or capital loss realized by a trust from an indexed security investment plan, to the extent that the gain or loss can reasonably be considered to be derived from property received from that person. 4. ...

Vessels designed principally for natural resource exploration or the drilling of oil or gas wells as described in subsection 1101(2b) of the Regulations, other property acquired after May 22, 1979 that also is designed principally for natural resource exploration or the drilling of oil or gas wells that qualifies as class 10 property by virtue of paragraph (t) of class 10 and property included in class 41 are not considered to be contractor's movable equipment. ...

The courts have established that an organization will not be considered charitable at law if its purposes or activities are illegal or contrary to public policy. ...

Sports festivals, ethnic or traditional celebrations are not considered charitable, for example, the Mardi Gras, the Carribana, the Carnaval de Québec, or Saint Patrick's Day Parades, as well as historical pageants, stampedes, rodeos, touring events, community or seasonal celebrations such as Winterlude, fireworks competitions, festivals that promote a certain industry or that have a religious origin. 8. ...

Advancing funds to a recipient for the amount of the rebate is considered a private arrangement between you and the recipient. ...

GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...

The situation in which a customer chooses to pay by credit card and thereby incurs a credit card surcharge is considered to be comparable to the situation in which a customer chooses to pay by instalment and thereby incurs a financing charge. ...

The ITN is for people who are not eligible for a SIN and are considered a non-resident for tax purposes. ...