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Such items are supplies and are considered overhead expenditures. Do not include measuring appliances. ... In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ...

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. ...

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... You also have to fill out an NR4 slip if you are considered, under Part I or Part XIII of the Income Tax Act, to have paid or credited amounts. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

For the purpose of tax conventions, CPP or QPP payments (i.e. social security payments) are considered to be pensions. However, CPP or QPP death benefits are considered to be lump-sum payments for purposes of the conventions. ... If the pension payments include both lump-sum and periodic pension payments, the lump sum payments are considered to have been paid first. ...

Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...

Plans combining money purchase and defined benefit features will be considered defined benefit plans for purposes of this circular. ... Any resulting unfunded liability is considered to be an initial unfunded liability. ... A member in receipt of a disability pension is considered to have retired for purposes of the pension plan. ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ... This credit is considered to be government assistance that you received in the year and is taxable to you. ...

When conducting its review, the CRA considered the comments made by OCAC about striking the right balance between helping those who were fully compliant and having appropriate consequences for those who were seriously breaking the rules. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

Wine is not considered to be produced by an individual if it has been produced or packaged by a person acting on their behalf. ...