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The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...

The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...

And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...

And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...

For example, a foreign corporation with a branch that is a permanent establishment under subsection 123(1) located in Canada is not a resident of Canada but is considered a non-resident with a permanent establishment in Canada. ... For example, a corporation resident in Canada with a branch that is a permanent establishment under subsection 123(1) located in another country is not considered to be a non-resident. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

The CRA should strengthen its governance to ensure product quality, system functionality and user experiences are considered. 1. ... This assessment will highlight different options that could ensure a horizontal approach to tracking the performance of GST/HST audit outcomes and which could also be considered for a similar application across other business lines. ... The CRA should strengthen its governance to ensure product quality, system functionality and user experiences are considered. ...

It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...

Related persons – are not considered to deal with each other at arm's length. ... When the prohibited investment ceases to be a prohibited investment while it is held by the RESP trust, the RESP trust is considered to have disposed of the property at its FMV right before that time and to have re-acquired the property for the same amount at the same time. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

First, you must determine whether the software or application being used is considered a platform for the purposes of Part XX. ... Platform operator 2.15 After an entity has determined the software or application it operates is considered a platform, it must determine if it is considered a platform operator for the purposes of Part XX. ... In this case, each of these tasks is a personal service. 4.19 Time- or task-based services that are simultaneously provided to more than one user, such as online language classes, musical or artistic performances, or sports sessions, including those provided through online streaming technology, will qualify as personal services between the seller and each of the users. 4.20 However, non-customised pre-recorded digital content is not time- or task-based and would not be considered a personal service for the purposes of Part XX. ...

In some circumstances the participants might be considered joint owners or tenants in common rather than participants in a trust arrangement. ... However, subsection 104(1) provides that a bare trust for income tax purposes is a trust arrangement under which the trustee can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust's property. ... In order for the trustee to be considered to be the agent for all the beneficiaries of a trust, it would generally be necessary for the trust to consult and take instructions from each and every beneficiary with respect to all dealings with all of the trust property. ...