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Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

Such an adjustment would not be considered for purposes of the penalty. 20. ... Do this to determine if the information indicates that they could be considered to have comparable transactions. ... However, the OECD Guidelines identify two types of situations where the recharacterization of a transaction would be considered. ...

An individual is considered to have terminated from a provision when he or she is no longer entitled to benefits under the provision. ... An individual who has rights to a benefit from the provision or plan only because of another individual’s participation in the provision or plan is not considered a member. ... In addition, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit provided or an amount paid from each other provision. ...

When the information is not given by the taxpayer a compliance order could also be considered. ... Audit policy and procedures E3- S3 Penalties were considered and were properly addressed, when applicable. ... Submissions considered E5- S5 The Taxpayer Relief provision was appropriately applied, when applicable. ...

Usually, the student is considered to be enrolled when part or all of his or her fees are paid. ... The qualifying student definition will be considered to determine the repayment period. ... He is not considered a qualifying student for 2017 or 2018. Joseph’s repayment period begins in 2018. ...

If you were considered a resident of Quebec on December 31, 2019, you worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $860.22 or less (if you were not considered a resident of Quebec), or $663.75 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

Nieces, nephews, aunts, and uncles are generally considered to be not related for purposes of the Income Tax Act. ... So it is possible that individuals not related by a family connection may still be considered not at arm’s length. ... These expenses are considered to be associated with occupying the position of director/trustee, and are not considered to be charitable, management, or administrative expenses. ...

If it is determined that multiple supplies are being provided by a person the possible application of sections 138 and 139 should be considered. ... The facts and circumstances of each transaction would have to be considered on their own merits. ... The arranging for financing by way of loan is considered by the dealer as an additional activity that is separate from the lease of automobiles. ...

You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ... You are considered to have paid and collected the HST at 13% on a self-supply of the entire duplex (i.e., building and land). ... For example, if a nightly rate is used for a hotel stay, each night is considered to be a lease interval for GST/HST purposes; if a lease requires a tenant to make monthly lease payments, each month is considered to be a lease interval. 49. ...