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The payment by the company of the credit card charges to the card issuer is not considered to be a reimbursement since the company is solely responsible per the signed agreement for payment of all credit card charges. ... The payment by the company of the credit card charges to the card issuer is considered to be a reimbursement since the company is not solely responsible per the signed agreement for payment of all credit card charges. ...

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 circumstances must be considered against an objective standard of a “reasonably prudent person.” ... Following an initial investigation, the CRA will inform, in writing, the directors who may be liable that one or more assessments under section 227.1 of the ITA, section 323 of the ETA, section 81 of the ATSCA, section 295 of the EA2001, or section 95 of the SLPECA are being considered. 20. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...

. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

If Yes, then you might be considered a resident of Canada and this information is important for you! ... These payments are considered benefits to you and are therefore taxable. ...

A partnership is considered to be a person for GST/HST purposes. Therefore, it is important that you structure your affairs in a clear and understandable manner, since your reporting and remittance of GST/HST will depend on the type of structure you choose. ... The goodwill is considered to be an eligible capital expenditure, which is treated in a manner similar to assets eligible for CCA. ...

A stevia-based product may be considered an ingredient and thus qualify as a zero-rated product under the Act provided it meets all the following conditions: the product is advertised as a sweetener; the product is not marketed or labelled as a dietary supplement; the product is marketed as an alternative to sugar and artificial sweeteners; the product labelling does not make any reference to risk and/or dosage information; and the product is used, recognized, and commonly sold as an ingredient to food and/or beverages, where the primary use of the product is to impart a sweet taste to the food and/or beverages to which it is added. ... When a non-registrant such as a consumer or a small supplier provides the used part to a vendor, it is considered a supply under the Excise Tax Act. ...

An agent is considered to be an extension of the principal, and as a result, the actions of the agent are generally regarded as being those of the principal. ... Does the "agent" separate from its own monies any money received or paid out which is considered to belong to the "principal"? ...

SCC decision In its judgment, the SCC looked at the scheme and structure of the Act and considered the relevant jurisprudence. ... GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...