Search - considered

Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ...

For example, the proposed changes to the Act and related regulations announced by the Finance Minister of Canada in the News Release 2011-009 of January 28, 2011 were not considered in drafting Bill no. 5. ...

Charities and public institutions are also considered small suppliers if they meet the gross revenue test of $250,000 or less. ...

In addition, a pension entity of a PRPP would generally be considered to be a selected listed financial institution if it had plan members resident in at least one participating province and another province. ...

Therefore, even though the supply may be relieved of GST/HST as described in B-039, it is considered a taxable supply when determining eligibility for ITCs. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

Beginning in 2004, your contribution to a foreign public pension plan is considered as a non-business income tax for foreign tax credit purposes where the following two conditions apply: you are required to make the contribution under the legislation of the foreign country; and it is reasonable to conclude that you will not be eligible for any financial benefit from your contribution considering that the employment in the foreign country was temporary and for a short period of time. ...

Beginning in 2004, your contribution to a foreign public pension plan is considered as a non-business income tax for foreign tax credit purposes where the following two conditions apply: you are required to make the contribution under the legislation of the foreign country; and it is reasonable to conclude that you will not be eligible for any financial benefit from your contribution considering that the employment in the foreign country was temporary and for a short period of time. ...

You are considered a single parent if at any time in the tax year, you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...