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The tax years are considered not complete because the CRA still expects to receive T2 returns from late filers for these tax years. ... A T2 return is considered linked to a schedule T1135 if the tax filer indicates "Yes" on line 259 of the T2 Income Tax Return. ...

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. ...

A post-secondary college or post-secondary technical institute may have certain reasonable admission standards, such as educational prerequisites, and still be considered to be providing educational services to the general public. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... A public college may offer seminars, activities or other events to its students or members of the general public; however, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 55. ...

The registrant would be considered to have the property that the registrant has so acquired by way of such lease. 27. ... For example, if a registrant has a licence to use real property or personal property such as a computer, the registrant would not be considered for GST/HST purposes to have the real property or the computer. ... Every combination of specified members, among the names included, will be considered to have made the election, or to have revoked the election, with respect to supplies made between them. ...

“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. ...

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. ...

Although the CEWS is considered government assistance for income tax purposes and must be included in computing taxable income, the CEWS is not government funding for determining the NPO’s percentage of government funding. ... Card payment processing services are generally considered to be financial services. ... In this regard, each arrangement must be considered on a case-by-case basis to determine if the same fact situation as Zomaron exists. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2011, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2012, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2013 must relate to the 2003 or a later tax year to be considered. ...

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see the definition of Deemed disposition on Schedule 3). ... Certain scholarships, bursaries, and artists’ project grants are not taxable, such as: elementary and secondary school scholarships and bursaries post-secondary school scholarships, fellowships, and bursaries received in 2019 are not taxable if you are considered a full-time qualifying student for 2018, 2019, or 2020 For more information, go to Students or see Guide P105, Students and Income Tax, and Income Tax Folio S1 F2 C3, Scholarships, Research Grants and Other Education Assistance. ...