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A tax reduction is also considered an amount received as assistance from a government. ...

S.104(2) is considered to be an anti-avoidance measure. ...

.- F.Q.26-- summary under Subparagraph 6(1)(b)(xi) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(xi) Where the employer provides an automobile allowance to an employee but is also billed directly for a portion of the automobile expense the allowance will be considered to be reasonable if it is calculated on a per kilometre basis and is only related to the costs actually paid by the employee. ...

20 October 2011 Interpretation Case No. 134951-- summary under Subsection 4(3) Summary Under Tax Topics- Excise Tax Act- Section 4- Subsection 4(3) A non-resident corporation which invested in shares of producing oil and gas wells in Canada, was not considered to be carrying on business in Canada, so that it was not subject to the 10% tax on insurance premiums paid to an unauthorized insurer for related risks. ...

. … Mobile electronic devices, such as mobile phones, are considered to be ordinarily situated in BC if they are assigned a BC area code. ...

Generally, construction is considered to begin at the time the excavation work relating to the residential complex begins. ...

13 December 2017 Interpretation 187306-- summary under Capital Property Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Capital Property s. 16.1 election did not deem leased property to be capital property CRA considered that a leased property for which an ITA s. 16.1 election has been made is effectively deemed to be a depreciable property for CCA purposes, but is not deemed to be generally a capital property, so that the leased property also is not a capital property for ETA purposes. ...

GST/HST Memorandum 21-2 “Residential Care Services” January 2019-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply single supply of residential care There will be considered to be a single supply described in Sched. ...

FAQ- Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)-- summary under Subsection 261(3) Summary Under Tax Topics- Excise Tax Act- Section 261- Subsection 261(3) Q.11 Consideration of late-filed rebate claims made during COVID-19 GST/HST rebates that are late filed may be considered for processing. ...

[C]ertain matters listed in subsection 176(1) of the Canada Business Corporations Act entitling the holders of shares of a class or series to vote separately as a class or series are not considered for purposes of determining whether a person holds qualifying voting control of the corporation. ...