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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. ...

Similarly, a notice in an annual or quarterly report that an eligible dividend has been paid is considered valid for that year or quarter, respectively. ... Under the first-stage test, where a taxpayer’s undertaking could be considered a hobby or other personal activity but it is carried out in accordance with objective standards of businesslike behaviour, it will still be considered a “source of income.” ... Accordingly, both dividends and taxable capital gains would be considered to be income within the meaning of paragraph XXIX A(3). ...

Similarly, a notice in an annual or quarterly report that an eligible dividend has been paid is considered valid for that year or quarter, respectively. ... Under the first-stage test, where a taxpayer’s undertaking could be considered a hobby or other personal activity but it is carried out in accordance with objective standards of businesslike behaviour, it will still be considered a “source of income.” ... Accordingly, both dividends and taxable capital gains would be considered to be income within the meaning of paragraph XXIX A(3). ...

The general criteria considered in determining a corporation's "principal business" are described in the current version of IT-290. ... Site development is considered to begin with the installation of services. ... These costs are considered to constitute a component of the cost of the inventory of land for the purposes of subsection 10(1). ...

Information items from these sources are considered leads and are referred to the Special Investigations Section. ... At the meeting, the taxfiler will be advised in general terms of the charges being considered and of the items for which reassessments and section 163 penalties only are being considered. ... No change in the intended course of action for prosecution will be considered at this stage. ...

The general criteria considered in determining a corporation's "principal business" are described in the current version of IT-290. ... Site development is considered to begin with the installation of services. ... These costs are considered to constitute a component of the cost of the inventory of land for the purposes of subsection 10(1). ...

Information items from these sources are considered leads and are referred to the Special Investigations Section. ... At the meeting, the taxfiler will be advised in general terms of the charges being considered and of the items for which reassessments and section 163 penalties only are being considered. ... No change in the intended course of action for prosecution will be considered at this stage. ...

Some of the criteria which should be considered in making this determination are set out in the current version of IT-322, Farm Losses. ... A lessor of farm property is not considered to be using the property in the business of farming. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Some of the criteria which should be considered in making this determination are set out in the current version of IT-322, Farm Losses. ... A lessor of farm property is not considered to be using the property in the business of farming. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

The study considered the circumstances under which a non-resident who transacts with Canadians through a Web site may be considered to be carrying on business in Canada. ... The minimum tax rules must be considered as they could also have application. ... Consequently, such entities would not be considered partnerships for the purposes of the Act. ...