Search - considered

Section 48 of the Excise Tax Act allows licensed manufacturers to apply to the CRA to be considered as manufacturers of "similar goods" sold in conjunction with goods of their manufacture, thereby permitting the similar goods to be purchased tax exempt. ...

In addition, a pension entity of a PRPP would generally be considered to be a selected listed financial institution if it had plan members resident in at least one participating province and another province. ...

Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ...

If the builder and the purchaser agree to use a stated price net of rebate for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the tax is payable. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...

The IILA specifies that any liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or government agency legally authorized to sell intoxicating liquor. ...

Retiring allowances or certain payments out of registered plans such as Registered Retirement Savings Plans, Registered Pension Plans, etc. would be considered lump-sum payments. ...

You are considered a single parent if, at any time in 2022, you met all of the following conditions: You are not married or living in a common-law partnership, or you are married or in a common-law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2022, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...