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Where a supply of interment rights is made under a written agreement that provides for a series of payments, a payment is considered to become due on the day it is required to be paid under the agreement. ...

A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...

Self-supply If you are a builder-operator of a residential care facility, you are generally considered to have made a self‑supply under the new rules if you build or substantially renovate the facility and you give possession or use of a unit in the facility under a lease for its long‑term residential use by an individual. ...

In this case, the good is considered to have been sold separately from the other items but only for the purposes of determining whether HST at 13% or 15% applies during the period that includes July 1, 2010. ...

A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ...

A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ...

When conducting an Administrative Review, the Assistant Director will determine whether: The claimant was given due process, and The SR&ED technical and financial reviews were consistent with the current SR&ED legislation, policies and procedures To determine if due process was given, the Assistant Director will decide whether: the claimant was given reasonable opportunity and time to explain the work and/or expenditures claimed; the RTA and/or FR asked for clarification of the issues, and whether the request was clear; the claimant was given reasonable opportunity and time to provide additional information; the RTA and/or FR considered all the information that was submitted by the claimant; the RTA and/or FR clearly explained, in a meeting or telephone call to the claimant why the work and/or expenditures claimed were not eligible; the claimant was given a report which included the eligibility decision of the claimed work and an explanation as to why the work was not eligible; the claimant was given explanations as to why the expenditures were not eligible in the proposal package; and the claimant was given reasonable opportunity and time to respond to the report. ...

Recommended, Should, Need Possible Approach: The procedure is considered to be one possible practice or approach to meet the minimum requirements, and there are likely other practices that are equally valid or effective. ...

The Claim Review Manual (CRM) does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ...

Penalties are being considered. Fraud is suspected. A requirement for better books and records is needed. ...