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Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

Examples (show/hide) Example 1- Did not exceed the $30,000 threshold amount in four consecutive calendar quarters You started your business in January 2015 and made the following sales throughout that year: Calculation- Example 1 Quarter Amount First quarter (January to March) $2,000 Second quarter (April to June) $10,000 Third quarter (July to September) $12,000 Fourth quarter (October to December) $5,000 Total $29,000 Because you did not exceed the $30,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. ... Examples (show/hide) Example 1- Did not exceed the $50,000 threshold amount in four consecutive calendar quarters Your charity started making taxable supplies of goods and services in January 2015 and made the following sales throughout that year: Calculation for charities and public institutions- Example 1 Quarter Amount First quarter (January to March) $7,000 Second quarter (April to June) $15,000 Third quarter (July to September) $17,000 Fourth quarter (October to December) $10,000 Total $49,000 Because you did not exceed the $50,000 threshold amount in four consecutive calendar quarters, you are considered a small supplier throughout 2015, the first quarter of 2016, and the month of April 2016. ... However, such organizations can apply jointly to have the member organization considered a branch of the main organization. ...

As such they cannot and should not be considered representative of the Canadian public more broadly or the charitable sector more specifically. ... Representations to Government (10 minutes) [NOTE FOR IDEATION SCREEN] Representations to government When a registered charity makes a representation, whether by invitation or not, to an elected representative or public official, the activity is considered to be charitable, rather than political. Even if the charity explicitly advocates that the law, policy, or decision of any level of government in Canada or a foreign country ought to be retained, opposed, or changed, the activity is considered to fall within the general scope of charitable activities. ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... "Related persons" are not considered to deal with each other at arm’s length. ... However, a transfer of property for which you received an advantage is still considered a gift for purposes of the Income Tax Act as long as we are satisfied that the transfer of property was made with the intention to make a gift. ...

Taking reprisal against an employee who reports misconduct, or directing someone else to do so, is itself considered a serious form of misconduct. ... Running or engaging in such activities without the required licence is considered gambling, and could breach the Criminal Code of Canada. ... They cannot be considered in isolation from each other as they will often overlap. ...

The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...

Because it is a grandparented sale, the builder is also considered to have collected $6,000 ($300,000 × 2%) as a transitional tax adjustment, and must report this amount in its return for the reporting period by including the amount of the adjustment on line 1201. ... The builder is considered to have made a self-supply of House #2, and is eligible to claim both a provincial transitional new housing rebate, and a GST/HST new residential rental property rebate. ... A modular home may be considered to be a mobile home for GST/HST purposes. ...

And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...

For example, a foreign corporation with a branch that is a permanent establishment under subsection 123(1) located in Canada is not a resident of Canada but is considered a non-resident with a permanent establishment in Canada. ... For example, a corporation resident in Canada with a branch that is a permanent establishment under subsection 123(1) located in another country is not considered to be a non-resident. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

Note If you have a BN for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... First, determine the fiscal year for which you want to be considered a qualifying NPO. ...