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An organization that has been determined to be a municipality is considered to be a municipality for all GST/HST purposes. All of the activities of a determined municipality are considered to be done in the course of fulfilling its responsibilities as a local authority. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2016. ...

Designated employer – A person who is considered to be the employer of self-employed fishers. ... "Type 2" fisher – any self-employed fisher who is not considered "type 1. ...

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2015. ...

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2014. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files his or her income tax and benefit return. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...

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. ...

However, we will not permit revisions when, in the Department's view, the main purpose of the amended election is: retroactive tax planning, such as taking advantage of losses or tax credits not considered when the election was originally filed. ... " In these circumstances no benefit will be considered to have been conferred even though the fair market value of the transferred property exceeds the fair market value of the consideration received. ...