Search - considered

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered. ... Interest on a banker’s acceptance will therefore be considered interest on borrowed money within the meaning of paragraph 20(1)(c). 1.23 In MNR v T. ... For other taxpayers it will generally be considered a non-taxable capital receipt. ...

These are distinguished from an audio recording that is considered to be TPP, which is on tangible medium such as a cassette, CD or reel-to-reel tape. ... Products that are considered to be dietary supplements are not food or beverages for human consumption for the purposes of the GST/HST. ... Decorative baskets used in creating gift baskets are not considered to be usual coverings or containers for purposes of section 137. ...

The walls in the den have been repaired, but the repairs are not sufficient to be considered as removal or replacement. ... At this point, the renovation work would not be considered to be substantial. ... To be considered a new residential complex, the addition must at least equal the size of the existing premises. ...

A taxpayer who engaged in a transaction that is considered an adventure or concern in the nature of trade is not necessarily considered to be carrying on a business or to have carried on a business. ... The court considered the $500 a reimbursement and concluded that the employee did not receive any economic benefit. ... A self-employed individual uses discretion to produce a given result in a manner considered most appropriate. ...

Where the taxpayer has authorized a third party representative, the representative will be considered to be the person submitting the request. 47. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

However, we recommend that institutions that have not received confirmation of eligibility apply by writing to us to confirm that the institution is considered a university outside Canada. ... The student is considered to be enrolled full-time only during the months in which he or she is attending university. ... Airline travel three times a semester, for example, is not considered a commute. ...

Also, your income from accommodation sharing may be considered as rental income from a property or a business. ... These workers are typically considered to be self-employed instead of employees. ... A peer-to-peer sale may be considered to be a disposition of personal-use property. ...

The builder would be considered to have paid and collected HST at 14% on the self-supply of the entire complex on September 1, 2013. ... Builders of single-unit housing that would be entitled to claim the rebate could not file a rebate application before the day they would be considered to have paid the HST in respect of a self-supply of the housing. Claimants using the consideration method would be entitled to file a rebate application with the CRA no earlier than the day the HST becomes payable, or the day the HST is considered to be paid in the case of a self-supply. ...

Where the taxpayer has authorized a third party representative, the representative will be considered to be the person submitting the request. 47. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. Alternative transactions will not be considered at any time during the Pre-ruling Consultation. ...

Individuals who own a corporation such that they have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by ownership are also considered to be related. ... The period of service before the effective date is an example of what would be considered past service. ...