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Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on June 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... The tables do not address purchases of new housing made by persons who are not individuals, the Ontario RST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on November 25, 2009. ... The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... PST transitional new housing rebate that a builder may be entitled to claim and the transitional tax adjustment that a builder may be considered to have collected. ...

However, we recommend that institutions that have not received confirmation of eligibility apply by writing to us to confirm that the institution is considered a university outside Canada. ... A student is not considered to be in full-time attendance when he or she carries a minor course load or devotes the greater amount of time to other non-curriculum activities, such as earning income from employment. ... Airline travel three times a semester, for example, is not considered a commute. ...

Advances against wages are not eligible for the rebate as these are considered wages and not allowances. ... Under US labour laws, the actress is considered an employee. 4. Under union contract guidelines, AdCo must pay its employees a per diem of $50 per day. ... AdCo agreed to pay the meal charges, but advised "C" that the amount will be considered an advance against his wages, and reduced his paycheque accordingly. 11. ...

The relationship between the service and the real or tangible personal property must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ... The results of the inventory count conducted in Canada were considered by the non-resident public accounting firm in reaching its opinion relating to the audited financial statements of the non-resident company. 3. ... The results of the inventory count conducted in Canada were considered by the non-resident public accounting firm in reaching its opinion relating to the audited financial statements of the non-resident company. ...

Products do not require application of the cannabis excise stamp to be considered packaged. ... Cannabis products are considered packaged when they are placed in the smallest consumer package (including any outer wrapper, package, box or other container) containing all required labels, and that are ready for sale to a consumer. Products do not require application of the cannabis excise stamp to be considered packaged. ...

These payments keep their identity as salary and are always considered to be taxable, insurable, and pensionable. ... The top-up portion will always be considered as salary and will require deductions at source. ... However, if a claim is considered frivolous, our administrative position may not apply. ...

Books and records kept outside Canada and accessed electronically from Canada are not considered to be books and records maintained in Canada. ... Records are considered to be kept in an electronic format when information is entered directly into any device for electronic processing, manipulation, and/or storage on electronic or optical media. ss 206(5) 24. ... To obtain such a permission, a person or their authorized representative must make a written request to the Manager of their designated Regional Excise Duty Office, providing the following information: a clear identification of the books, records, or other documents to be destroyed; the format of the records to be destroyed; the years to which the records relate; details of any special circumstances which would justify destroying the records earlier than the normal retention period; and any other information considered pertinent to the request. ...

Based on this, we can conclude that under scenario one, the individual could still be considered to be a member as there remains an entitlement to a benefit from the plan after the original transfer is made. ... When doing this calculation, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit or an amount paid from the other provision. ... This change will state that an amount paid outside of the plan will not be considered to violate the condition if the payment is done in accordance with an agreement that obligates the employer to compensate a member when their OACs exceed their OABs. ...

In order for the terms of a pension plan to be considered an MP provision, the provision must provide for a separate account to be maintained in respect of each plan member, and the benefits in respect of a member must be benefits that can be provided by the amount in the member’s account. Where the terms do not satisfy these conditions, they will be considered to be a DB provision and are therefore subject to all the conditions in sections 8503 and 8504 of the Regulations. 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits The LRBs have to be paid in equal periodic amounts. ... A plan that has members accruing benefits under a DB provision, but also allows DB members to make AVCs (considered to be an MP provision) is also a combination plan. ...