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New No.16 has been revised to add that a life insurance policy (other than an annuity contract) that was last acquired before December 2, 1982, or that is an exempt policy, is not considered to be disposed of when the person whose life is insured under the policy dies. ...

Related persons are not considered to deal with each other at arm’s length. ...

The Minister of National Revenue, 89 DTC 423, 1989 CTC 2335, the following applies: a) For the 1989 and subsequent taxation years and with respect to both accrued interest and instalment interest charges paid in the year, such amounts are considered to be part of the pension contribution. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ...

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. ...

In determining whether a particular program is child care, some factors that would be considered are the age of the participating children, the qualifications of the individuals operating the program, the extent that progress is measured and goal-orientation is involved, and the time devoted to the program. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO or prescribed government organization and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

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. ...

Since a virtual payment instrument is limited to property, it would not include anything that is considered to be money for purposes of the GST/HST. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...