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For legislated plans, the amendment would be considered to be "made" on the date that the actual textual amendments receive order-in-council or equivalent approval. ...

Advancing funds to a consumer for the amount of the rebate is considered a private arrangement between you and the recipient and is not the same as paying or crediting the rebate amount to the recipient. ...

Also, since you did not buy the land with the intention of reselling it but rather you inherited it from your father, you are not considered to be selling the land in the course of an adventure or concern in the nature of trade. ...

The air conditioner and the blade attachment are considered to be part of the supply of the tractor. ...

A delivery by a GST/HST registrant of a tobacco product to the reserve is considered to be a sale on the reserve for the purposes of FNT. ...

A16 A delivery of tobacco products to the reserve is considered to be a sale on the reserve for the purposes of the Westbank FNT, and is therefore subject to the Westbank FNT if sold and delivered by a GST/HST registrant. ...

However, if the answer to one or both questions indicates that the provision of one property or service may not reasonably be regarded as incidental to the provision of the other, then the provision of the one property or service would not be considered incidental to the provision of the other. 1) Where a transaction involves the provision of two or more properties and/or services, is the supplier's primary objective to provide a particular property or service, or several properties or services together? ...

For the purposes of filing the Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

You are considered either a resident alien or a non-resident alien of the U.S. for U.S. tax purposes. ...

Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1998. ...