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If a child only lives with you part time, go to Custody arrangements and your benefits to find out if you are considered to have shared custody. ...

If the transfer or loan of property is made by a partnership, the property is considered to have been transferred or loaned jointly by the partnership and each member of the partnership. ...

Generally, to be considered a first-time home buyer, you must: be at least 18 years of age be a Canadian citizen or permanent resident of Canada not have lived in a home, whether inside or outside of Canada, that you or your spouse or common-law partner owned or jointly owned as your primary place of residence at any time in the calendar year or in the preceding four calendar years More information on this rebate and how to apply will be made available in the Guide RC4028, GST/HST New Housing Rebate. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to a tax return being audited, and can be reviewed by a CRA auditor. ...

After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes. ... If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties. ...

In an amalgamation to which section 87 applies, resource properties are considered to become property of the new corporation and no disposition occurs. ... To the extent that the disposition by a farmor (in a simple farm-out or a typical farm-out transaction) of an interest in an unproven resource property can be considered an exchange for farm-out services, in the form of exploration or development costs and equipping costs incurred by the farmee, the disposition does not give rise to proceeds of disposition to the farmor that are accounted for in the manner outlined in 2 above. ...

The supply of graphic design, in and of itself, is considered to be the supply of a service. As a result, when a public institution, such as a university, makes a supply of graphic design it is considered an exempt supply. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...

For the purpose of calculating the maximum number of meals allowed, a "day" is considered to be a twenty-four (24) hour period that begins at the departure time. ... The departure time for transport employees is considered to be the time the employee leaves the municipality and the metropolitan area, if there is one, where the employer's establishment is located. ...

The property taxes are considered part of the consideration for the rental of the property. ... Under certain conditions, the supply of a residential unit that is supplied on a rent-geared-to-income basis is considered to be a supply of a municipal service, and once the supplier has been designated as a municipality for the purposes of the municipal rebate, the organization is entitled to claim the rebate. ...