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Pursuant to section 143, the CRA may impose any conditions or restrictions that may be considered necessary in respect of the making, importation, packaging, use or sale of an approved formulation or in respect of any other dealing with an approved formulation. ... Research and development is not considered to be analysis. Alcohol is considered to be used for analysis when it is used: for determining the volume and absolute ethyl alcohol content of the alcohol; for analytical and chemical testing; or for quality control purposes. 51. ...

The CRA defines individuals as non-residents for income tax purposes, if they: normally, customarily, or routinely live in another country and are not considered a resident of Canada; do not have significant residential ties in Canada and any of the following applies: they live outside Canada throughout the tax year they stay in Canada for less than 183 days in the tax year Footnote 2 Non-resident tax revenue can be derived from income described under Part I of the Income Tax Act (ITA), (for example, Canadian employment income, business income, and disposition of Canadian taxable property) and Part XIII of the ITA (for example, Canadian investment income, rental income, pension income, annuities and royalties). ... Where opportunities are identified for improvements in processes, they will be considered with the appropriate Agency stakeholders. ... Return to footnote4 referrer Footnote 5 Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status Return to footnote5 referrer Footnote 6 Residence Status System Project Business Case (November 2019) developed by the ABSB – Call Centre Services Directorate Return to footnote6 referrer Footnote 7 Complex cases include the taxpayer being considered a resident of another country under a treaty, as well as many ties (primary and secondary) across many countries Return to footnote7 referrer Footnote 8 Data request from the Specialty Correspondence Section in the ABSB. ...

Although there are no provisions that zero-rate the supply of an IUD as a device, the supply of certain IUDs may be considered to be a supply of a drug for purposes of the GST/HST. ... In other words, the supply of long-term residential accommodation, for which no funding described in item 4 above is received, even if the rent paid for this accommodation is geared to the tenant’s income, is not considered to be within an organization’s designated activities. ... These remaining funds are not considered to be government funding. Therefore, upon expiry of the operating agreement, the housing provider no longer meets the government funding criterion, even if it has funds remaining in the SSF. ...

The subsection 148.1(1) definition of "eligible funeral arrangement" provides that the following payments (other than any portion of those payments that are contributed to a cemetery care trust-- see ¶ 5(c) above) are considered to be made under a separate arrangement that is not an EFA: (a) any payment made as consideration for the immediate acquisition of a right to burial in or on property that is set apart or used as a place for the burial of human remains; or (b) any payment made as consideration for the immediate acquisition of any interest in a building or structure for the permanent placement of human remains. ... For purposes of section 125, income earned under an EFA that is included in the income of a qualifying person that is a corporation is considered to be income from an "active business carried on by a corporation" within the meaning of that term as defined in subsection 125(7). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

However, when such a disclaimer or assignment would achieve the same effect as a simple disclaimer without any assignment, a disclaimer is considered to have been made for the purposes of subsection 70(6). ... This provision explains the circumstances under which a trust shall be considered to be created by a taxpayer's will for purposes of the Act. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

Assuming that all other ITC conditions are satisfied, the property owner is considered the recipient of the supply if the property manager is acting as the agent at the time the GST/HST was paid or payable. ... The return is a necessary element of the documentary requirements (i.e., the return is considered a "record") for any ITC claim in respect of the supply. ... Furthermore, any consumption or use of the property or service by the employee, member or volunteer in relation to the activities of the person is considered to be the consumption or use of the person. ...

Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

“Consumption” is not defined in the Act but is generally considered to be the act or instance of consuming or the process of being consumed. ... “Use” is not defined in the Act but is generally considered to be the act or practice of using or employing something. ... For purposes of paragraph 1(d) of Part V of Schedule VI, processing property is generally considered to refer to a technique of preparation, handling, or other activity which causes a physical or chemical change in the property other than natural growth. ...