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It also explains when a person may be considered a financial institution as a result of an amalgamation or an acquisition of a business. ... For a person to be considered a tax discounter, the person must come within the meaning of the term “discounter” under the Tax Rebate Discounting Act. ... However, the new corporation would be considered to be a listed financial institution only if it is a person referred to in paragraph 149(1)(a). ...

Generally, upon entering into an agreement for the construction and sale of a new house, the first purchaser is considered to have acquired an interest in the house. For GST/HST purposes, the assignment of the agreement to the assignee purchaser is normally considered to be a sale of the first purchaser's interest in the new house. ... The sale is considered to be made in the course of a business or adventure or concern in the nature of trade. ...

The term "self-supply" describes a situation where a person is considered to have both made a taxable supply by way of sale of real property and, at the same time, to have repurchased that property. Under the self-supply rules, the person is also considered to have both collected and paid the GST/HST on the fair market value of the property. ... The GST/HST becomes payable (i.e., the builder is considered to have paid the GST/HST on the fair market value of the housing) at the time of the self-supply. ...

A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover. ... Generally, the supply of a charter flight to a third-party charterer is considered to be a supply of a passenger transportation service. ... A ferry flight is generally considered to be an input to a passenger transportation service. ...

However, in certain cases, while the work itself is not considered to be SR&ED, the construction of several duplicate copies of a prototype to be used for testing may qualify for SR&ED purposes. ... In such situations, only the work on specific components that require advances in technology (in a complex project) will be considered eligible. ... If there is no joint agreement regarding the use of this approach, only the cost attributable to substantiated SR&ED work can be considered for the SR&ED tax incentives. ...

Generally, you are considered to have disposed of cryptocurrency if you use it to pay for goods or services from a vendor. ... Note The income you get from disposing of cryptocurrency may be considered business income or a capital gain. ... You are generally considered to be carrying on a business if you conduct business activities with regularity or continuity. ...

There are also numerous factors and issues relevant to the valuation of specific shareholdings, apart from the fundamental factors considered in valuing the enterprise as a whole. ... In these circumstances, other relevant factors normally considered in valuing shares may not be relevant. 20. ... In order for an agreement to be considered bona fide, there must be no donative intent in the agreement. ...

Generally, upon entering into an agreement for the construction and sale of a new house, the first purchaser is considered to have acquired an interest in the house. For GST/HST purposes, the assignment of the agreement to the assignee purchaser is normally considered to be a sale of the first purchaser's interest in the new house. ... The sale is considered to be made in the course of a business or adventure or concern in the nature of trade. ...

It also explains when a person may be considered a financial institution as a result of an amalgamation or an acquisition of a business. ... For a person to be considered a tax discounter, the person must come within the meaning of the term “discounter” under the Tax Rebate Discounting Act. ... However, the new corporation would be considered to be a listed financial institution only if it is a person referred to in paragraph 149(1)(a). ...

Generally, you are considered to have disposed of cryptocurrency if you use it to pay for goods or services from a vendor. ... Note The income you get from disposing of cryptocurrency may be considered business income or a capital gain. ... You are generally considered to be carrying on a business if you conduct business activities with regularity or continuity. ...