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Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... As a result, the personal use of the passenger vehicle by an employee or shareholder, or a person related to the employee or shareholder, is not considered to be use in the registrant's commercial activities. ... As a general rule, a person is considered a large business if the person is a registrant and the person has a threshold amount for the recapture of input tax credits (RITCs) of more than $10 million in their last fiscal year that ended before the recapture period, or the person is one of the following financial institutions, or a person that is related to one of the following financial institutions: a bank; a credit union; a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; an insurer or any other person whose principal business is providing insurance under insurance policies; a segregated fund of an insurer, an investment plan or the person is the Canada Deposit Insurance Corporation. ...

As a final note, since direct sellers are the persons considered to be making the sale, they must ensure that they provide the proper documentary requirements. ... As such, the person is considered to have fallen under the small supplier's threshold of $30,000 since that date. ... The giving of a host gift would be considered a supply by way of sale of the property. ...

In order for a disclosure of unremitted tax to be considered valid under this program, the disclosure must meet the following 4 conditions: it must be voluntary it must be complete it must involve a penalty, and it must include information that is over one year past due, or if less than one year past due, not initiated simply to avoid late filing or instalment penalties As with all disclosures of unpaid income tax, a disclosure of unremitted GST/HST is valid, only if all these four conditions have been met. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the ETA. ... The net GST/HST owing on both these returns is considered remitted, according to subsection 334(1), on the date Corporation A’s return with its net GST/HST refund was mailed, August 15. ...

The retirement savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... Unless an election is filed with the issuer, the RDSP must be terminated and all amounts paid out of the plan by December 31 st of the year following the first calendar year throughout which the beneficiary is no longer considered to have a severe or prolonged impairment in physical or mental functions that made him or her eligible for the DTC. ...

It is considered to be carrying on its own activities when it engages an agent to deliver its programs on its behalf. ... Include works of art and other valuables not considered inventory. Prepaid expenses should also be included on this line (accrual basis only). ... Note: Pledges are not considered revenue until the fiscal period in which they are honored. ...

However, under restricted circumstances, rights to use real property supplied by way of licence or concession for a limited period could be included under Class 14 and thus not be considered as capital property for the purposes of the GST/HST. ... Real property that is inventory (e.g., property acquired or held for the purpose of sale in the course of a business or in an adventure or concern in the nature of trade) is not considered to be capital property. ... If the use in commercial activities is 10% or less, the registrant is ineligible for an ITC on the property as a result of section 141 which deems that if the property is used 90% or more in activities that are not commercial activities, then none of the use is considered to be in commercial activities. ...

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

– A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ... An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...

In order for a disclosure of unremitted tax to be considered valid under this program, the disclosure must meet the following 4 conditions: it must be voluntary it must be complete it must involve a penalty, and it must include information that is over one year past due, or if less than one year past due, not initiated simply to avoid late filing or instalment penalties As with all disclosures of unpaid income tax, a disclosure of unremitted GST/HST is valid, only if all these four conditions have been met. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the ETA. ... The net GST/HST owing on both these returns is considered remitted, according to subsection 334(1), on the date Corporation A’s return with its net GST/HST refund was mailed, August 15. ...

Include the amount of insurance proceeds considered as proceeds of disposition in column 4 of Area A, as well as in Area D or E, whichever applies. ... When you start using your property for business use, you are considered to have disposed of it. ...