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Specifically subsection 8308(7) of the Regulations provides that where: an employee of the lending employer works for the borrowing employer and receives remuneration from the borrowing employer; and while the employee works for the borrowing employer, the employee either continues to accrue benefits under the DB provision of the lending employer or the lending employer continues to make contributions to an MP provision on the employee’s behalf, the following rules apply: the borrowing employer is considered to be a prescribed employer for the purposes of the definition of a participating employer under subsection 147.1(1) of the Act; the employee’s benefit accrual for a year under a DB provision of the plan is to be calculated by both the lending and borrowing employers in proportion to the remuneration received by the employee from each employer; and contributions made by the lending employer that are in respect of remuneration received from the borrowing employer, are deemed to have been made by the borrowing employer and therefore are included in the PA from the borrowing employer. ...

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...

When a taxidermist uses very little of the fish, the final product is also considered to be a fish replica, and therefore the sale of the replica is a sale of property. ...

The goodwill is considered to be an eligible capital expenditure, which is treated in a manner similar to assets eligible for CCA. ...

The context of the transaction as a whole indicates that the main objective of the non-profit organization may be considered to supply the ticket providing the right to attend the amateur performance and not to supply the bus ticket. 6. ...

All the information above is needed for the institution’s request to be considered complete and must be in English or French. ...

Additional charges, such as flight cancellation insurance, meals, and baggage surcharges are not considered part of the lowest return airfare. ...

A claim is considered to be complete when we have received: a properly completed Form T1177, Film or Video Production Services Tax Credit; the accreditation certificate (or a copy); and the T2 Corporation Income Tax Return for the year. ...

. ¶1.29 (formerly included in the discussion at ¶16 of IT–495R3) was expanded to provide an example of what may be considered assistance for purposes of paragraph 63(1)(d). ¶1.33 to ¶1.36 reflect the discussion formerly found in ¶18 of IT–495R3. ...

Previous page: Schedule F – Key Web Links for Additional Information Next page: Schedule H – Acronyms and Abbreviations Schedule G – Glossary Accrual Accounting The method of recording transactions by which revenues and expenses are reflected for the period in which they are considered to have been earned and incurred. ...