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The region considered installing a wind energy system as part of the renovation project at the Shawinigan TC. ...

Special rules Fuel brought into a listed province on behalf of a registered road carrier Under section 10, when another person transports fuel into a listed province on behalf of a registered road carrier, the registered road carrier, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

Special rules Fuel brought into a listed province on behalf of a registered importer Under section 10, when another person transports fuel into a listed province on behalf of a registered importer, the registered importer, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Note If you are filing an application under reason code 10, 14, or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ... These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Note If you are filing an application under reason code 10, 14, or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. ...

If you are not registered for the GST/HST, you are considered to be a montly filer. ... In this case, you are considered to be a monthly filer. Part C – Instalment method elected for transitional year (annual filers only) This information is not currently required for fiscal years that begin after June 30, 2010. ... Note Include on line 103 any transitional tax adjustment amount you are considered to have collected as a builder of new housing. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... Relevant factors such as new administered activities, legislative changes, and economic factors may also be considered. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ... These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

Note that a QSIP that is a prescribed financial institution could apply not to be considered as an SLFI (see section “6. ... The investment plan would apply to the Minister by filing Form RC4612, Application to Not be Considered a Selected Listed Financial Institution. ... EBP X has not applied under section 16 of the draft SLFI Regulations for its 2011, 2012 or 2013 fiscal years to not be considered to be an SLFI. ...