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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. ...

Examples (show/hide) Example 1- Did not exceed the $30,000 threshold amount in four consecutive calendar quarters You started your business in January 2015 and made the following sales throughout that year: Calculation- Example 1 Quarter Amount First quarter (January to March) $2,000 Second quarter (April to June) $10,000 Third quarter (July to September) $12,000 Fourth quarter (October to December) $5,000 Total $29,000 Because you did not exceed the $30,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. ... Examples (show/hide) Example 1- Did not exceed the $50,000 threshold amount in four consecutive calendar quarters Your charity started making taxable supplies of goods and services in January 2015 and made the following sales throughout that year: Calculation for charities and public institutions- Example 1 Quarter Amount First quarter (January to March) $7,000 Second quarter (April to June) $15,000 Third quarter (July to September) $17,000 Fourth quarter (October to December) $10,000 Total $49,000 Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. ... However, such organizations can apply jointly to have the member organization considered a branch of the main organization. ...

As such they cannot and should not be considered representative of the Canadian public more broadly or the charitable sector more specifically. ... Representations to Government (10 minutes) [NOTE FOR IDEATION SCREEN] Representations to government When a registered charity makes a representation, whether by invitation or not, to an elected representative or public official, the activity is considered to be charitable, rather than political. Even if the charity explicitly advocates that the law, policy, or decision of any level of government in Canada or a foreign country ought to be retained, opposed, or changed, the activity is considered to fall within the general scope of charitable activities. ...

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. ...

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. ...

As such they cannot and should not be considered representative of the Canadian public more broadly or the charitable sector more specifically. ... Representations to Government (10 minutes) [NOTE FOR IDEATION SCREEN] Representations to government When a registered charity makes a representation, whether by invitation or not, to an elected representative or public official, the activity is considered to be charitable, rather than political. Even if the charity explicitly advocates that the law, policy, or decision of any level of government in Canada or a foreign country ought to be retained, opposed, or changed, the activity is considered to fall within the general scope of charitable activities. ...

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. ...

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. ...

[Pursuant to the Notice of Ways and Means Motion tabled on March 27, 1991, when a registrant makes available at any time to an employee or shareholder property or a service and an amount in respect of the property or service is required to be included by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and the supply of the benefit is in respect of a taxable supply, the supply of the benefit is considered to be part of the registrant's commercial activities and the registrant is considered to have collected the GST in respect of the supply.] 21. For the purposes of determining whether a registrant is entitled to claim an ITC in respect of the GST paid on the acquisition of property or a service, which is supplied to an individual as a taxable benefit that is required to be included in income by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and for the purposes of determining whether there has been a change in use, the portion of the total intended use of the property or service which gives rise to a taxable benefit is considered to be used in the registrant's commercial activities. ... Where a registrant provides an aircraft, either owned or leased, for personal use by an employee or shareholder, at less than reasonable charge and the employee or shareholder is considered to have derived a benefit pursuant to paragraph 6(1)(a) or subsection 15(1) of the Income Tax Act, this benefit amount is subject to the GST under section 173 of the Act. 29. ...

“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. ...