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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. ...

The CCRA has the authority to specify the activities that may be carried out under a licence and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...

Legal Name BN/Registration Number Status Effective date of annulment City, Province Tournoi international de hockey midget de Drummondville inc 125515254RR0001 Annulled 2005-10-19 Drummondville, QC Suspended or penalized Suspended associations are not considered to be qualified donees during the period of suspension; therefore, they cannot issue official donation receipts and cannot receive gifts from registered charities during this period of time. ...

However, the Department has taken the position that an individual will not be considered to have a fixed base if the period in Canada for performing the independent personal services is less than 61 days and the services in Canada are not performed on a recurring basis. ...

. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...

For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered. ...