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In such cases the property the credit union seizes or repossesses will be considered inventory for purposes of the GST/HST and not capital property. ... This position that seized or repossessed property is considered inventory is consistent with that taken by the Department with respect to the status of such property for income tax purposes. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...

The cumulative effect of 2 or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... Part B of the digital application form will be considered invalid if submitted by anyone other than a medical practitioner. ...

. ¶2.15.2 has been added to reflect the position that being required to consume a particular meal replacement product would be more akin to a dietary restriction or regime and would not be considered therapy as contemplated by paragraph 118.3(1)(a.1), except in the case of therapies that are described in new paragraph 118.3(1.1)(b). ¶2.15.3 has been added to reflect new subsection 118.3(1.2), which was added by S.C. 2022 (formerly Bill C-19), c.10, s.6(3.1), applicable to the 2021 and subsequent tax years in respect of T2201 Disability Tax Credit Certificates that are filed with the Minister after June 23, 2022. ¶2.16 has been updated to add the phrase “or diagnosed with type 1 diabetes mellitus” after the term “blind,” to reflect the deeming provision for type 1 diabetes. ¶2.30 and ¶2.31 have been updated to clarify the meaning of the term supporting individual. ... Although consideration should be given to the availability and quantum of support provided, a person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance...” ¶2.31.1 has been added to provide guidelines on whether dependency can be said to exist between an individual and an eligible person with a disability. ...

You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as: work studies health problems Note Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. ...

At the time of this audit, another release (Release 3) was being considered that would implement the case management and workload distribution tools that were removed from the current release. ... The $110 million in additional revenues was based on an estimate of expected returns from non-filing taxpayers who had been considered by current systems to be low-potential accounts. ...

Since each request for relief must be considered on its own merits, the audit did not focus on the consistency of the decisions themselves. ... There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a DCE server. ...

(iv) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA’s gross revenues. ... (f) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ...

Although the above discussion explains that using multiple years of data can increase knowledge about the relevant economic characteristics of transactions being considered as comparable, averaging the observed outcomes reduces the amount of information available to be used in an analysis. ... The average gives equal weight to each observation being considered, while the use of the range minimizes the potential impact of any unknown or unquantifiable comparability defects. ...