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If there is no share capital, a person who has the ability to appoint the Board of Directors of the corporation will be considered to control the corporation. ...

A delivery by a GST/HST registrant of a tobacco product to the reserve is considered to be a sale on the reserve for the purposes of FNT. ...

However, if the answer to one or both questions indicates that the provision of one property or service may not reasonably be regarded as incidental to the provision of the other, then the provision of the one property or service would not be considered incidental to the provision of the other. 1) Where a transaction involves the provision of two or more properties and/or services, is the supplier's primary objective to provide a particular property or service, or several properties or services together? ...

Decision A request to accept a late-filed section 156 election or revocation of the election will be considered on a case-by-case basis within the context of the following guidelines. ...

In order to be considered within the Department's interpretation of the definition of "mobile home", multi-section mobile/modular homes are to consist of three-dimensional modules with three walls and a roof/ceiling. ...

A16 A delivery of tobacco products to the reserve is considered to be a sale on the reserve for the purposes of the Westbank FNT, and is therefore subject to the Westbank FNT if sold and delivered by a GST/HST registrant. ...

Under the new rules, PPDDAs are considered charitable activities and as such, charities must demonstrate how they relate to their charitable purpose and how they provide a benefit to the public. ...

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ...

However, because the due date falls on a Saturday, the information return is considered on time if it is received or postmarked on or before May 3, 2021. ...

Member contributions towards an unfunded liability To speed up our review when plan members contribute towards an unfunded liability, please confirm that: member contributions are calculated based on the actuarial liabilities for service accrued before the contribution is required the contributions cannot reasonably be considered to be for the member’s own benefits the contributions are made under an arrangement approved by the Minister under which all or a significant number of the active members of the plan must make similar contributions the main purpose for the arrangement is to make sure that the plan is adequately funded Conditional waiver In limited circumstances, we may grant your waiver request on a conditional basis if you have not sent us the relevant amendment. ...