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If the employee reports for work at your place or 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. ...

GRAM, GREAT) aid to fully capture and explain issues considered and support the ratings given. ...

The CRA is aware of electronic and electrical equipment (EEE) lifecycles and considered the SD impacts of producing, using, and disposing of IT products when making procurement decisions. ...

If you do not check the box, you will be considered to be the student for LLP purposes. ...

If you lived outside Canada on December 31, 1998, but maintained residential ties (as defined on page 11) with Canada, you may be considered a factual resident of a province or territory. ...

In this case, the retailer is considered to have made a taxable supply of a service for consideration equal to the amount paid by the manufacturer. ...

Expenses incurred as agent When a supplier incurs an out-of-pocket expense as a client’s agent (that is, the expense is incurred as agent), the client is considered to be the recipient of the supply. ...

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

This feedback helped the Agency refine the service vision, ensuring that perspectives from a broad range of employees were considered. ...