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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. ...

However, specialized swimwear like wetsuits, is considered to be designed exclusively for sports or recreational activities and therefore, does not qualify for the rebate. ...

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

Subsection 104(19) permits such a designation by a trust that was resident in Canada throughout a taxation year to the extent that the taxable dividends received by it in the year may reasonably be considered under the circumstances (including terms and conditions of the trust arrangement) to have been included in the income of a beneficiary for the year. ...

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. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Requirements for cannabis licensees registered under the stamping regime Packaging and stamping of cannabis products Proposed changes to section 2 of the Regulations provide that a cannabis product would be considered packaged when it is packaged in the smallest package — including any outer wrapper, package, box or other container — in which it is sold to the consumer. ...

This deemed dividend is subject to the tax on split income and is considered to be an other than eligible dividend for the purposes of the dividend tax credit. ...