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Section 23 also provides that a supply of the above mentioned services, when rendered to a non-resident individual in connection with, and after the commencement of, criminal, civil or administrative litigation in Canada, is excluded from this zero-rating provision and is therefore taxable at 7% or 15% on the basis that such a supply is not considered to be exported. ... However, before a service can be considered to be "in connection with" litigation, there should be evidence to the effect that from a particular point in time the object of the supplier's services directly relates to the intended or contemplated legal or administrative proceedings for litigation purposes. ...

Therefore, where a project is financed by investors the investors have no other involvement in the project and do not share in its revenues or expenses, the project would be considered a joint venture. Similarly, where a landlord leases space in a building to a tenant, the monthly lease payment is calculated as a percentage of the profits earned by the tenant in the course of its business, and the landlord has no other involvement in the tenant's business, the landlord and the tenant would not be considered to be a joint venture. ...

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. ...

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 2017. ...

This is implied within the definition of holder where a TFSA is considered to continue without interruption and the designated successor becomes a holder. ... " Well Anna, as it would not be considered a valid TFSA election, the money should be withdrawn and the financial institution should file a cancelled record. ...

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. ... Goodwill and certain other intangible properties are no longer considered to be eligible capital expenditures. ...

Line 450- Employment Insurance overpayment If you were not considered a resident of Quebec on December 31, 2008, and you contributed more than you had to (see line 312), enter the difference on line 450. ... Under proposed changes, if you were considered a resident of Quebec on December 31, 2008, and contributed more than you had to (see line 312), enter the difference on line 450. ...

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. ... Goodwill and certain other intangible properties are no longer considered to be eligible capital expenditures. ...

Statement of Limitation Findings from this qualitative research (i.e. focus groups) should be considered directional only, and results should not be projected as representative of the entire Canadian population. ... This process is considered too complex and time consuming. Handing this task over to a specialist is a way to avoid mistakes and ensure that you get back as much as possible on your tax return. ...

If you provided a taxable benefit to an employee If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. The amount of the GST/HST you are considered to have collected on a taxable benefit is based on a percentage of the value of the benefit for GST/HST purposes. ...