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A16 A delivery of tobacco products to the reserve is considered to be a sale on the reserve for the purposes of the Westbank FNT, and is therefore subject to the Westbank FNT if sold and delivered by a GST/HST registrant. ...

However, if the answer to one or both questions indicates that the provision of one property or service may not reasonably be regarded as incidental to the provision of the other, then the provision of the one property or service would not be considered incidental to the provision of the other. 1) Where a transaction involves the provision of two or more properties and/or services, is the supplier's primary objective to provide a particular property or service, or several properties or services together? ...

For the purposes of filing the Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

You are considered either a resident alien or a non-resident alien of the U.S. for U.S. tax purposes. ...

Standards 44 and 45: Studies of wait times for payment of duties and taxes have not been considered necessary, due to dramatic declines in small collections in recent years. ...

Due to the unusual backlog, the performance is not considered representative. ...

Of the 14 indicators considered, none required attention, two presented an opportunity for improvement, and twelve were found to be “strong” or “acceptable”. ...

As a result, Non-Respendable Non-Tax Revenues are considered to be earned on behalf of the Government of Canada. ...

., where we are monitoring a trend), we have considered targets to be not applicable (N/A). ...

We examine data for relevance, formulas for accuracy, and other factors that must be considered. ...