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Spirits produced through distillation are considered to have come into existence at the earliest point at which they can be reasonably measured after leaving the column of a still. 4. ... This means that all producers or importers of such high alcohol beer or malt liquor are considered to be producing or importing spirits even though the product is produced without distillation. 5. ... An application is considered to be pending when a person has submitted all information and documentation required to obtain a spirits licence to the CRA. ...

Fair market value (FMV) FMV is generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm’s length and under no compulsion to buy or sell. ... Financially dependent If you are a child or grandchild of an annuitant, you are generally considered financially dependent on that annuitant at the time of their death if, before that person's death, you ordinarily resided with and depended on the annuitant, and you meet one of the following conditions: your net income for the previous year (shown on line 23600 of your income tax and benefit return) was less than the unreduced maximum basic personal amount (line 30000 of your income tax and benefit return) for that previous year your financial dependence was due to mental or physical infirmity and your net income for the previous year was equal to or less than the unreduced maximum basic personal amount plus the disability amount (line 31600 of your income tax and benefit return) for that previous year If, at the time of the annuitant’s death, you are away from home because you were attending school, the CRA still considers you to have resided with the annuitant. ... Related persons Related persons are not considered to deal with each other at arm’s length. ...

Non‑specialized employees required to produce the required experimental production may be considered directly engaged provided certain requirements are met. ... Non‑specialized employees performing SR&ED work may be considered directly engaged provided certain requirements are met. ... If there is no joint agreement regarding the use of this approach, only the cost attributable to substantiated SR&ED work can be considered for the SR&ED tax incentives. ...

Examples of ethnocultural group activities that could qualify as the advancement of religion teaching a religion running a religious school establishing a mosque, church, temple, or other place of worship for religious uses repairing a place of worship (iv) Other purposes that benefit the community Generally, purposes that fit under the relief-of-poverty, the advancement-of-education, and the advancement-of-religion categories are considered to benefit the community even if they are focused on an ethnocultural group. ... For example, banquets, picnics, and Canada Day celebrations are not considered charitable purposes. ... A Canadian charity can only transfer sums of money or other resources to foreign charities that are considered qualified donees. ...

Changes in use of capital property that are insignificant are not considered to be changes in use for the purposes of the Act. ... Where such changes of less than 10 per cent accumulate to 10 per cent or more, the accumulated changes are considered to be a significant change, invoking the change in use rules. ... The registrant is considered to have sold the computer at its fair market value at that time. ...

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. ...

The amount of the refund or rebate retained is considered to have been paid to the person. In addition, the amount retained is considered to have been given to the Minister by the person as security. ...

Where an unincorporated organization is separated into a number of branches or divisions, each of these branches or divisions could, if they are sufficiently autonomous, be considered separate persons for GST/HST purposes, and therefore, except for those that are small suppliers, each would be required to register for the GST/HST. ... A branch or division may be considered a person if: the branch or division may sue and be sued in its own name; the branch or division is capable of holding property in its own name; the parent body is not liable for the debts and obligations of the branch or division, and the branch or division is not liable for the debts and obligations of the parent body or of any other branch or division; the branch or division has the capacity to contract in its own name; the branch or division has its own constitution (or charter) and by-laws; the branch or division has its own board of directors and does not have, to any significant extent, directors, officers or employees that are common with the parent body or any other branch or division; the branch or division enjoys a considerable degree of autonomy in its day-to-day operations (e.g., financial resources allocation, program development, staffing, payroll); the branch or division raises most of its revenues as opposed to receiving funding from the parent body (e.g., the branch or division is self-sustaining financially); the accounting activities of the branch or division are separate from those of the parent body and other branches or divisions (e.g., separate books and records, financial statements, bank accounts, etc.); the financial and/or fiscal year of the branch or division is different from the financial and/or fiscal year of the parent body and other branches or divisions; the members of the branch or division are different from the members of the parent body and other branches or divisions; persons do not automatically become members of the parent body or of another branch or division by becoming members of the branch or division and vice versa; and the branch or division has its own distinct seal. ...

The services provided by the lawyer and the articling student are considered legal services. 2. ... However, if a public service body supplies the legal services for a price that is equal to or more than the direct cost (not including the GST/HST and the Quebec Sales Tax (QST), when the person is a QST registrant) and charges an amount as GST/HST in respect of the supply, these supplies are considered to be taxable supplies. 24. ...