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As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...

The Board may, by resolution, establish such committees of the Board as are considered appropriate for purposes of carrying out its mandate. 8. ...

A cancelled slip is considered to be the same as an amended slip. Note You do not have to file an amended T4A slip if the only change is to the recipient’s address. ...

Strategic Environmental Assessment During the 2014-15 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals as part of its decision-making processes. ...

The CCRA has the authority to specify the activities that may be carried out under a registration and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...

GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...

As a result, the co-venturer is still considered to have made these supplies. ...

As the vendor is considered to have met the disclosure requirements and has accounted for the GST payable on the sunglasses, the vendor may initiate legal action against the recipient for the recovery of the unpaid tax. ...

Note Records kept outside of Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...

Given the broad implications of our current renewal of our IT infrastructure and the potential resource constraint, additional programs will only be considered where feasible, until our renewal project is fully implemented in 2016-2017. ...