Search - considered

The phrase "club, society or association" is also considered general enough to include a corporation. ¶ 1. ... Such an association is normally considered to be an extension of the members' sales organizations and will be considered to be carrying on a normal commercial operation. ... It also discusses some of the factors that are considered when determining whether such an organization is tax-exempt in a particular year. ...

In such a case, the portion of 40% used for SR&ED cannot be considered to be incremental. ... In that case, the expenditure is considered to be an expenditure for the lease of equipment. ... These types of costs are considered to be directly related to the prosecution of SR&ED outside Canada. ...

Further, content that is illegal in Canada is also not considered news for QCJO purposes. 2.29. ... Related persons are not considered to deal with each other at arm's length. ... Related persons are not considered to deal with each other at arm’s length. ...

A taxpayer is considered to have acquired replacement property at the time the acquisition would ordinarily be considered to have been made under the provisions of the Act and the general principles of law. ... Where a replacement property can be considered to have been acquired, it is not necessary that the total acquisition cost be paid in cash. ... As a result, if the plywood plant is sold, any business that falls in category (d) or category (j) will be considered a "similar business. ...

Likewise, if the place of supply would be considered to be outside Canada, all of the supplies are considered to be made outside Canada. ... There are rules for determining when the billing location for a telecommunication service is considered to be in Canada. ...

Likewise, if the place of supply would be considered to be outside Canada, all of the supplies are considered to be made outside Canada. ... There are rules for determining when the billing location for a telecommunication service is considered to be in Canada. ...

A taxpayer is considered to have acquired replacement property at the time the acquisition would ordinarily be considered to have been made under the provisions of the Act and the general principles of law. ... Where a replacement property can be considered to have been acquired, it is not necessary that the total acquisition cost be paid in cash. ... As a result, if the plywood plant is sold, any business that falls in category (d) or category (j) will be considered a "similar business. ...

A taxpayer is considered to have acquired replacement property at the time the acquisition would ordinarily be considered to have been made under the provisions of the Act and the general principles of law. ... Where a replacement property can be considered to have been acquired, it is not necessary that the total acquisition cost be paid in cash. ... As a result, if the plywood plant is sold, any business that falls in category (d) or category (j) will be considered a "similar business. ...

Likewise, if the place of supply would be considered to be outside Canada, all of the supplies are considered to be made outside Canada. ... There are rules for determining when the billing location for a telecommunication service is considered to be in Canada. ...

For the purposes of TFSA taxes, if a trust governed by a TFSA holds property at any time that is, for the trust, both a prohibited investment and a non-qualified investment, the property is not considered to be at that time a non-qualified investment, but remains a prohibited investment. ... If the non-qualified investment becomes a qualified investment while it is held by a trust governed by a TFSA, the trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...