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Because it is a grandparented sale, the builder is also considered to have collected $6,000 ($300,000 × 2%) as a transitional tax adjustment, and must report this amount in its return for the reporting period by including the amount of the adjustment on line 1201. ... The builder is considered to have made a self-supply of House #2, and is eligible to claim both a provincial transitional new housing rebate, and a GST/HST new residential rental property rebate. ... A modular home may be considered to be a mobile home for GST/HST purposes. ...

And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...

For example, a foreign corporation with a branch that is a permanent establishment under subsection 123(1) located in Canada is not a resident of Canada but is considered a non-resident with a permanent establishment in Canada. ... For example, a corporation resident in Canada with a branch that is a permanent establishment under subsection 123(1) located in another country is not considered to be a non-resident. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...

This is because the sale of an EC property is not considered to be a sale of property "in the course of the business" as required by paragraph 20(1)(n). ... Other changes to the bulletin include clarification changes; and the removal of the detailed discussion of topics considered outside the scope of the new bulletin. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... "Related persons" are not considered to deal with each other at arm’s length. ... However, a transfer of property for which you received an advantage is still considered a gift for purposes of the Income Tax Act as long as we are satisfied that the transfer of property was made with the intention to make a gift. ...

The expression "becomes entitled to" in the definition is considered to apply only to cases where benefits become receivable as a result of the spouse being designated under the RRSP as a beneficiary. ... Former ¶ 43 has not been repeated as the subject matter was considered more appropriate for a different bulletin. ¶ 34 is former ¶ 44 expanded to reflect the Bill C-52 amendment to subsection 146(16). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Because it is a grandparented sale, the builder is also considered to have collected $6,000 ($300,000 × 2%) as a transitional tax adjustment, and must report this amount in its return for the reporting period by including the amount of the adjustment on line 1201. ... The builder is considered to have made a self-supply of House #2, and is eligible to claim both a provincial transitional new housing rebate, and a GST/HST new residential rental property rebate. ... A modular home may be considered to be a mobile home for GST/HST purposes. ...

The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...

And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...