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This definition of "structure" was considered by the Supreme Court of Canada in British Columbia Forest Products Ltd v. ... A building made of logs is considered to be a building of logs regardless of its framework (if any). 14. ... Where the purported lease of component parts is considered to be a sale, (see the current version of IT-233), component parts are considered to be owned by the lessee and are included in the same class as the building or other structure. ...

In applying the test in 15(b) above, all of the taxation years during which the debt or obligation was outstanding must be considered. ... However, in such circumstances, section 80 is considered not to be applicable. 24. ... Where the terms of a government loan include a forgiveness feature contingent upon the happening of an event that is considered remote at the time the loan is negotiated, the provisions of subsection 13(7.1) and paragraph 53(2)(k) with respect to "forgivable loans" are not considered applicable. ...

Attachments to a pipeline that are not considered to be an integral part of the pipeline are included in another class—such as Class 1(n), (o), or (p); or Class 8(i). ... Where an attachment to a pipeline is not an integral and component part of the pipeline, it is considered to be separate equipment from that of the pipeline (a "pipeline appendage"). ... A lump sum one-time payment for damages to crops or property is generally considered to be part of the capital cost of a pipeline. ...

For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2005, you did not establish significant residential ties (see previous section) with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

Cases not meeting this general rule are not necessarily disqualified from the exclusion under subsection 6(6) and will be considered on their merits. ... New ¶ 13 provides examples of when a reasonable expectation is considered to exist. ... New ¶ 15 elaborates on the factors to be considered in determining whether a location is an established community. ...

Also, the benefits acquired by means of the additional credits will be considered to have been provided through employee contributions. ... In this situation, the employee is considered to have paid for the additional benefits by way of additional services rendered. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Cases not meeting this general rule are not necessarily disqualified from the exclusion under subsection 6(6) and will be considered on their merits. ... New ¶ 13 provides examples of when a reasonable expectation is considered to exist. ... New ¶ 15 elaborates on the factors to be considered in determining whether a location is an established community. ...

Cases not meeting this general rule are not necessarily disqualified from the exclusion under subsection 6(6) and will be considered on their merits. ... New ¶ 13 provides examples of when a reasonable expectation is considered to exist. ... New ¶ 15 elaborates on the factors to be considered in determining whether a location is an established community. ...

Also, the benefits acquired by means of the additional credits will be considered to have been provided through employee contributions. ... In this situation, the employee is considered to have paid for the additional benefits by way of additional services rendered. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

A temporary repayment (see ¶ 28 above) is not considered to be a repayment and will not be recognized as a decrease of the account balance. ... Unless the facts clearly indicate otherwise, repayments are considered to apply first to the oldest loan or debt outstanding. ¶ 41. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...