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Revocation for failure to file an annual information return, or revocation due to a lapse in governing documents, would not normally be considered serious breaches for purposes of the ineligible individual provisions. So a director, trustee, officer, or like official, or a person who controlled or managed a registered organization whose registration was revoked on those grounds will generally not be considered an ineligible individual. ... Therefore, anyone who provides information to the CRA about the applicant organization—its authorized representative or the contact person authorized to answer the CRA’s questions—will also be considered to have made the application. ...

Instead, the CRA could list examples of what will be considered to be partisan political activities, and what will not. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by CRA as "partisan. ... Corporations can spend freely on lobbying, advertising and any kind of political activity, including what is considered by the CRA as partisan. ...

Therefore, their common dictionary meanings should be considered. The word "consumption" is generally defined as the act or instance of consuming or the process of being consumed. ... Property and services acquired or imported to be given away as a free supply are considered to have been acquired or imported for use by the supplier in the making of other supplies, and not for the free supply. ... Under the general principles of the GST/HST, the buyer is considered to have acquired the property or services for the purpose of supply to the members of the group. ...

However, when a gift certificate is given as consideration for a supply of property or a service, the gift certificate is considered to be money. ... The golf course operators are considered to be supplying real property by way of lease or licence. ... Amounts considered to be held in trust, such as GST/HST collected, must not be used as an alternate means of cash flow for a business. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

The redemption of the property by the original debtor is considered to be a sale by the auction buyer for no cost. The debtor is considered not to have ever sold the property or to have re-acquired it. ... The payments from the corporation are not considered payment for a good or service; therefore, they are not subject to the GST/HST. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... These improvements are more permanent and have long-term benefits that are considered non-allowable under the program. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ...

A builder who is considered to have made a self-supply of such housing and is considered to have paid the HST may also be entitled to this rebate. ... For a modular home, this option is only available if the modular home is considered to be a mobile home. ... Liveable areas do not include garages or crawl spaces, which are not considered when meeting the 90% test. ...

Note A non-resident person is not necessarily considered to be carrying on business in Canada for income tax purposes simply because that person is considered to be carrying on business in Canada for GST/HST purposes. Likewise, a person who is considered to be carrying on business in Canada for income tax purposes is not necessarily considered to be carrying on business in Canada for GST/HST purposes. ... However, any repairs that have to be done because of test results are considered further processing. ...

If you send a payment to cover the balance due and it is received after your final December remittance due date, it will be considered late. ... Workers from a country that does not have a tax-treaty and who were in Canada for 183 days or more are considered deemed residents. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...