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Products which are used by medical practitioners are not considered to be for use by a user of a prosthesis and would not fall under the zero-rating provision in section 26. ...

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

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. ...

In this case, the retailer is considered to have made a taxable supply of a service for consideration equal to the amount paid by the manufacturer. ...

If a builder and purchaser agree to use a stated price net of rebate, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. ...

Such food ingredients and food additives are considered incidental ingredients in the wine and the origin of these ingredients will not otherwise disqualify the wine from the excise duty exemption. 40. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

You can use Form T2151, Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3, to document these direct transfers Amounts not eligible for transfer – Amounts transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the ITA are considered income in the year they are transferred. ...

This is implied within the definition of holder where a TFSA is considered to continue without interruption and the designated successor becomes a holder. ...