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For taxation years that end after June 1993, section 219.3 only applies where it cannot reasonably be considered that one of the main reasons for the corporation becoming resident in the other country was to reduce the amount of tax payable under Part XIII or XIV. 4. ...

This is because your mutual fund investment is considered capital property for tax purposes. ...

Where land is purchased with tile drainage already installed, the full purchase price is considered to relate to the land and, therefore, no part of it is subject to capital cost allowance; (w) A kitchen utensil, medical or dental instrument, or a tool not specifically included in Class 12 (costing $200 or more); (x) A greenhouse steam plant, except where it is located in or immediately adjacent to the greenhouse (or a combined greenhouse and storage or shipping building) and its steam output is used primarily to heat only that one greenhouse (or combined building). ...

The phrase "mechanical equipment acquired for logging operations" in paragraph (o) of class 10 is considered to include power-operated, movable, road-building equipment acquired to construct roads to or within a timber limit. ...

However, the registrant must also remit the $1.64 ($50 x 7/107 x 50%) considered to be tax collected in respect of the deemed taxable supply of a service to the manufacturer. ...

At that time, the consignor is considered to have supplied the property to the consignee. 11. ...

If the builder and the purchaser agree to use a stated price net of rebate for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the tax is payable. ...

RULING GIVEN After November 4, 1991, quitclaims and all other voluntary transfers are considered to be seizures and repossessions if they meet the requirements set out in Section 183. ...

A delivery by a GST/HST registrant of a tobacco product to the reserve is considered to be a sale on the reserve for the purposes of FNT. ...

The air conditioner and the blade attachment are considered to be part of the supply of the tractor. ...