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Before remission is considered, examine the case to determine if other solutions are available, such as applying taxpayer relief. ... If yes, the proceeds of disposition may be considered to be equal to the FMV of the property under subsection 116(5.1). 14. ... The business equity valuator may have already received and considered more information from the taxpayer. ...

Before remission is considered, examine the case to determine if other solutions are available, such as applying taxpayer relief. ... If yes, the proceeds of disposition may be considered to be equal to the FMV of the property under subsection 116(5.1). 14. ... The valuator may have already received and considered more information from the taxpayer. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...

Payments you receive from AgriStability (shown in box 14) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...

Such a situation can occur, for example, where a vehicle has been so damaged that it is considered a write-off. ... The place where the surety’s deemed taxable supply under subparagraph 184.1(2)(a)(i) is considered to be made is the place where the principal’s supply under the original contract was made. For example, where the principal’s supply under the original contract was made in a particular non‑participating province, the deemed supply by the surety is considered to be made in that province. 70. ...

A business address is generally considered to be an address at which a business is located. ... A PO Box (a locked compartment within a Post Office) is not considered to be a business address however, a PO Box address could be considered to be another address of the recipient if the supplier does not obtain a home or business address of the recipient in Canada, as explained at paragraphs 53 to 55 of this memorandum. 39. ... An email address is not considered a relevant address, as discussed in paragraph 36 to 46 of this memorandum. ...

Such a situation can occur, for example, where a vehicle has been so damaged that it is considered a write-off. ... The place where the surety’s deemed taxable supply under subparagraph 184.1(2)(a)(i) is considered to be made is the place where the principal’s supply under the original contract was made. For example, where the principal’s supply under the original contract was made in a particular non‑participating province, the deemed supply by the surety is considered to be made in that province. 70. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in Ontario or B.C. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

In limited circumstances, a recreational unit may be considered a residential unit. ... Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ...