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Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

Generally, a sale is considered completed when possession of the subject vessel is transferred to the purchaser or when ownership of the subject vessel is transferred to the purchaser, whichever is earlier. ... Subject vessels are considered to be qualifying subject vessels of a person if the subject vessels are not select subject vessels and they are used or reasonably expected to be used, as determined under subsection 11(4), at least 90% of the time in Canada for a purpose other than the leisure, recreation, sport or other enjoyment of the person, a lessee under an agreement that is a lease, licence or similar arrangement, or a guest of the person or the lessee as defined under subsection 2(1). ... Consequently, the subject vessel is considered to be used in Canada at the particular time that it ceases to be a qualifying subject vessel, as it ceases to meet the 90% threshold described in subsection 11(4). ...

Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

The tax years are considered not complete because the CRA still expects to receive T2 returns from late filers for these tax years. ... A T2 return is considered linked to a schedule T1135 if the tax filer indicates "Yes" on line 259 of the T2 Income Tax Return. ...

As such they cannot and should not be considered representative of the Canadian public more broadly or the charitable sector more specifically. ... Representations to Government (10 minutes) [NOTE FOR IDEATION SCREEN] Representations to government When a registered charity makes a representation, whether by invitation or not, to an elected representative or public official, the activity is considered to be charitable, rather than political. Even if the charity explicitly advocates that the law, policy, or decision of any level of government in Canada or a foreign country ought to be retained, opposed, or changed, the activity is considered to fall within the general scope of charitable activities. ...

The following are not considered subject aircraft and are not subject to the luxury tax: an aircraft that is designed and equipped for military activities an aircraft that is equipped for the carriage of goods only an aircraft registered with a government before September 2022, Footnote 1 provided that a user of the aircraft has possession before this date a subject vehicle Application of the luxury tax In general, the luxury tax on subject aircraft applies to sales or importations of subject aircraft priced or valued above the $100,000 price threshold. ... Generally, a sale is considered completed when possession of the subject aircraft is transferred to the purchaser or when ownership of the subject aircraft is transferred to the purchaser, whichever is earlier. ... Consequently, the subject aircraft is considered to be used in Canada at the particular time that it ceases to be a qualifying subject aircraft, as it ceases to meet the 90% threshold described in subsection 10(4). ...

A post-secondary college or post-secondary technical institute may have certain reasonable admission standards, such as educational prerequisites, and still be considered to be providing educational services to the general public. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... A public college may offer seminars, activities or other events to its students or members of the general public; however, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 55. ...

The registrant would be considered to have the property that the registrant has so acquired by way of such lease. 27. ... For example, if a registrant has a licence to use real property or personal property such as a computer, the registrant would not be considered for GST/HST purposes to have the real property or the computer. ... Every combination of specified members, among the names included, will be considered to have made the election, or to have revoked the election, with respect to supplies made between them. ...

“Consumption” is not defined in the Act but is generally considered to be the act or instance of consuming or the process of being consumed. ... “Use” is not defined in the Act but is generally considered to be the act or practice of using or employing something. ... For purposes of paragraph 1(d) of Part V of Schedule VI, processing property is generally considered to refer to a technique of preparation, handling, or other activity which causes a physical or chemical change in the property other than natural growth. ...

Assuming that all other ITC conditions are satisfied, the property owner is considered the recipient of the supply if the property manager is acting as the agent at the time the GST/HST was paid or payable. ... The return is a necessary element of the documentary requirements (i.e., the return is considered a "record") for any ITC claim in respect of the supply. ... Furthermore, any consumption or use of the property or service by the employee, member or volunteer in relation to the activities of the person is considered to be the consumption or use of the person. ...