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Related persons – are not considered to deal with each other at arm's length. ... If you do this, the cost amount of your gift is considered to be nil. ... If you donate capital property, you are considered to have disposed of that property. ...

REOP is only considered as one of a series of factors if there is a personal element. ... Personal endeavour or hobby If the taxpayer's farming activity may be considered a personal endeavour or hobby, the activity is considered a source of income only if it is undertaken in a sufficiently commercial manner. ... Donnelly provides clarification on what may be considered a “chief source of income.” ...

REOP is only considered as one of a series of factors if there is a personal element. ... Personal endeavour or hobby If the taxpayer's farming activity may be considered a personal endeavour or hobby, the activity is considered a source of income only if it is undertaken in a sufficiently commercial manner. ... Donnelly provides clarification on what may be considered a “chief source of income.” ...

The supply by the Web site operator to the vendor is considered to be a supply of a service. ... As in the case of Internet access services, the supply of a connection to the Internet is considered to be a telecommunication service. ... This is analogous to a traditional radio or television broadcasting service, which is considered to be a telecommunication service for GST/HST purposes. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed A legal term used for something that is considered to be something else for a specific situation. Also applies to something which hasn’t occurred yet but is still considered to have occurred for a specific situation. ...

Computers, including hardware, software, and ancillary equipment are not considered to be GPOEF. ... This definition of "structure" was considered by the Supreme Court of Canada in British Columbia Forest Products Ltd v. ... Such things as tents, canvas marquees, and air-supported fabric domes that are not part of a rigid structure are not considered to be buildings or structures. ...

Sales of tangible personal property (TPP) Generally, a sale of TPP is considered to be made on the lands of a First Nation that has imposed an FNGST if the TPP is delivered or made available to the recipient on the lands. ... Special rules apply to determine whether a supply of TPP provided by way of lease, licence or similar arrangement (e.g., a rental) is considered to be made on the lands of a First Nation. ... TIB B-103 provides information on determining where the supplies for subsequent lease intervals are considered to be made. ...

Slide 36 An employee who is considered disabled under the CPP does not have to make CPP contributions. The employer has to deduct CPP contributions up to the last pay period of the month in which the employee became disabled or was considered disabled under the CPP. When the employee is no longer considered disabled under the CPP, the employer has to start deducting CPP contributions again in the first pay period of the month after the month in which the employee stopped being considered disabled. ...

"Related persons" are not considered to deal with each other at arm's length. ... Deemed A legal term used for something that is considered to be something else for a specific situation. Also applies to something which hasn't occurred yet but is still considered to have occurred for a specific situation. ...

The principles outlined in this memorandum may also be considered in other circumstances involving repatriation of funds. 3. ... As mentioned above, the repayment is considered to take place on the date the repatriation agreement is signed. ... The repatriation settlement is considered to be made on the date the repatriation agreement is signed. ...