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If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...

Public service bodies such as municipalities, hospital authorities, universities, public colleges, school authorities, charities, and non-profit organizations are not considered large businesses. The following government entities are also not considered large businesses: an entity of the government of Canada that is not listed in Schedule I of the Federal Provincial Fiscal Arrangements Act, a department (as defined in section 2 of the Financial Administration Act), or an entity of the government of a province, that is eligible, pursuant to a provision of a sales tax harmonization agreement with that province, for a rebate of the GST/HST. ... Business Number 1234567898RT0001 Reporting period From: 2018-07-01 To: 2018-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 0% = $ Ontario $ × 25% = $ Ontario $ × 50% = $ Prince Edward Island $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Footnotes Footnote 1 In certain circumstances, an amount is considered to be an RITC, even though no provincial part of the HST is payable on the taxable supply of the specified property or service. ...

Not utilizing materiality in risk assessment can lead to insignificant issues being incorrectly considered as high or medium risk issues. ... Approximately 32% of the total primary files (231 files) completed during the 1999 to 2003 fiscal periods had a signed protocol with the taxpayer, but only 7% of these files (16 files) were considered to be current when the audits were completed. ... However, requirements, which are legislated enforcement tools to obtain books and records, were not considered or issued for these files. ...

Therefore, specific risk factors identified by the Regional Workload Development Teams may not be considered by officers or auditors when providing referrals or leads. ... The key elements considered will be the selection criteria and the referral process. ... The effort on the part of the examination officer in identifying the non-compliant amounts is also not considered when measuring the fiscal impact of the file. ...

To be considered incidental, a supply generally plays only a minor or subordinate role in relation to the provision of another supply. 31. ... In determining whether a particular supply is a supply of intangible personal property or a supply of a service, a number of factors must be considered such as: the nature of the agreement between the supplier and the recipient whether the agreement is in substance for work (or work and materials), or for property (including a right or interest of any kind) 44. ... In these cases, there is a specific place of supply rule that may apply and that should be considered first. ...

Subsection 245(4) provides that the rule in subsection (2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ... An avoidance transaction does not include a transaction that "may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit". ... Subsection 245(4) states that the rule does not apply to an avoidance transaction if it may reasonably be considered that the transaction would not result in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ...

[Pursuant to the Notice of Ways and Means Motion tabled on March 27, 1991, when a registrant makes available at any time to an employee or shareholder property or a service and an amount in respect of the property or service is required to be included by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and the supply of the benefit is in respect of a taxable supply, the supply of the benefit is considered to be part of the registrant's commercial activities and the registrant is considered to have collected the GST in respect of the supply.] 21. For the purposes of determining whether a registrant is entitled to claim an ITC in respect of the GST paid on the acquisition of property or a service, which is supplied to an individual as a taxable benefit that is required to be included in income by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and for the purposes of determining whether there has been a change in use, the portion of the total intended use of the property or service which gives rise to a taxable benefit is considered to be used in the registrant's commercial activities. ... Where a registrant provides an aircraft, either owned or leased, for personal use by an employee or shareholder, at less than reasonable charge and the employee or shareholder is considered to have derived a benefit pursuant to paragraph 6(1)(a) or subsection 15(1) of the Income Tax Act, this benefit amount is subject to the GST under section 173 of the Act. 29. ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... Related persons are not considered to deal with each other at arm’s length. ... Payment for unused sick leave is considered a death benefit and is income of the estate or beneficiary who receives it. ...

Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... Under this broad definition, any record of a supply which sets out the goods or services which make up the supply, along with the consideration due or paid for the supply, will be considered to be an invoice. ... Where a person gives a deposit in respect of a supply, (other than an amount in respect of a covering or container in respect of which section 137 applies to deem the covering or container to be part of the property supplied), that deposit is not considered to be consideration for the supply unless and until the supplier applies the deposit against the consideration for the supply or the deposit is forfeited. 43. ...

Where a full ITC is not available to the recipient, the transaction will not be considered a wash transaction. ... The waiver of penalty and interest in excess of 4% of the tax not properly charged or the ITCs not properly accounted for in a wash transaction will normally be considered automatically by the CRA during the audit process. ... The waiver of interest in excess of 4% of the tax not properly charged in a wash transaction will normally be considered automatically by the CRA during the audit process. ...