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" Act " means the Excise Tax Act; " associated persons " persons are considered to be associated in the following circumstances: (a) a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act; (b) a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others; (c) a person is associated with: (i) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (ii) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust; and (d) a person is associated with another person if each of them is associated with the same third person; " calendar quarter " means a period of three months beginning on the first day of January, April, July or October in each calendar year; " Departmen t" means the Department of National Revenue, Customs and Excise; " fiscal month " of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal month of the person; " fiscal quarter " of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal quarter of the person; " fiscal year " of a person means (a) where the person has made an election under section 244 of the Excise Tax Act that is in effect, the period that the person elected to be the fiscal year of the person, and (b) in all other cases, the taxation year of the person; " Minister " means the Minister of National Revenue; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " prescribed " means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " reporting period " of a person means the reporting period of the person as determined under sections 245 to 251 of the Excise Tax Act; " taxation year " of a person means (a) where the person is a taxpayer within the meaning of that term in the Income Tax Act, the taxation year of the person for the purposes of that Act, and (b) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation. ... Pursuant to subsection 280(4) of the Act, penalty and interest payable in respect of instalments not paid by the due date of the net tax on account of which the instalment was payable will be considered to be an amount of net tax not remitted and will, therefore, continue to be subject to penalty and interest until paid. 23. ...

Where an unincorporated organization is separated into a number of branches or divisions, each of these branches or divisions could, if they are sufficiently autonomous, be considered separate persons for GST/HST purposes, and therefore, except for those that are small suppliers, each would be required to register for the GST/HST. ... A branch or division may be considered a person if: the branch or division may sue and be sued in its own name; the branch or division is capable of holding property in its own name; the parent body is not liable for the debts and obligations of the branch or division, and the branch or division is not liable for the debts and obligations of the parent body or of any other branch or division; the branch or division has the capacity to contract in its own name; the branch or division has its own constitution (or charter) and by-laws; the branch or division has its own board of directors and does not have, to any significant extent, directors, officers or employees that are common with the parent body or any other branch or division; the branch or division enjoys a considerable degree of autonomy in its day-to-day operations (e.g., financial resources allocation, program development, staffing, payroll); the branch or division raises most of its revenues as opposed to receiving funding from the parent body (e.g., the branch or division is self-sustaining financially); the accounting activities of the branch or division are separate from those of the parent body and other branches or divisions (e.g., separate books and records, financial statements, bank accounts, etc.); the financial and/or fiscal year of the branch or division is different from the financial and/or fiscal year of the parent body and other branches or divisions; the members of the branch or division are different from the members of the parent body and other branches or divisions; persons do not automatically become members of the parent body or of another branch or division by becoming members of the branch or division and vice versa; and the branch or division has its own distinct seal. ...

The Canadian purchaser is the importer and therefore responsible for paying the GST under Division III of the Excise Tax Ac t if the software is considered to be "imported goods" within the meaning of section 212. ... Division III- GST charged by Customs Value for duty of disk $18.00(Canadian) GST ($18.00x7%) $1.26 (b) Since the licensed custom software is considered to be intangible personal property and this supply is not acquired for use exclusively in the course of commercial activities of the recipient, the Canadian licensee (the financial institution) is required to self-assess the tax under Division IV on the amounts paid to the non-resident supplier in respect of the software. ...

The services provided by the lawyer and the articling student are considered legal services. 2. ... However, if a public service body supplies the legal services for a price that is equal to or more than the direct cost (not including the GST/HST and the Quebec Sales Tax (QST), when the person is a QST registrant) and charges an amount as GST/HST in respect of the supply, these supplies are considered to be taxable supplies. 24. ...

Accounts that do not respond to early intervention measures are considered higher risk, require human intervention, and are referred for escalating enforcement action. ... During 2012-2013, in addition to the deliverables noted, the CRA will develop a formal SR&ED Stakeholders Engagement Strategy that will ensure that the needs and views of stakeholders continue to be considered during the planning, development, and implementation of administrative changes to the program. ...

Amalgamation s 271 If two or more corporations amalgamate, the successor company is a new entity and is considered to be a person separate and distinct from each of its predecessor corporations. ... Generally, when a person ceases to be a registrant, any property held by the person for consumption, use or supply in a commercial activity is considered to have changed to non-commercial use. ...

Shared Services Canada (SSC) owns the Interactive Voice Response (IVR) system through which calls are routed however; this information is considered to remain under the control of the CRA. ... Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

None of the remaining participants were aware that information on specific charities could be obtained from a CRA – or more generally, a Government of Canada – Web site. factors Important in Evaluating a Charity The discussion of what factors would be considered in deciding to donate to a particular charity was conducted in two stages: Stage 1 – Self-generated factors: In this stage of the discussion, participants were asked on an open-ended basis to describe the factors that would be important to them. ... This was particularly the case for the financial information, as this contained many types of information that participants had not previously thought of or considered in the context of supporting a charity. ...

Our present policy requires that, in order for a request to be considered, there must be written evidence of the provincial regulator requirement to segregate accounts in the particular circumstances. ... The impact of disallowing contributions and forcing the refund of the amount out of the plan, and into income, is not considered double taxation under subsection 248(28) of the Act. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...