Search - considered

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. ...

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? ...

Decision A request to accept a late-filed section 156 election or revocation of the election will be considered on a case-by-case basis within the context of the following guidelines. ...

In order to be considered within the Department's interpretation of the definition of "mobile home", multi-section mobile/modular homes are to consist of three-dimensional modules with three walls and a roof/ceiling. ...

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. ...

If you lived outside Canada on December 31, 2001, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

If you lived outside Canada on December 31, 2000, but maintained residential ties (as defined on this page) with Canada, you may be considered a factual resident of a province or territory. ...

Under the new rules, PPDDAs are considered charitable activities and as such, charities must demonstrate how they relate to their charitable purpose and how they provide a benefit to the public. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ...

However, because the due date falls on a Saturday, the information return is considered on time if it is received or postmarked on or before May 3, 2021. ...