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You are not considered to have paid the GST/HST. You received an unreasonable allowance You may be eligible to claim the GST/HST rebate. ... You are considered to have paid the GST/HST. This rule also applies when your employer or partnership pays you an allowance relating to motor vehicles, musical instruments, or aircraft. ...

Designated municipality- If a person is designated by the Minister of National Revenue to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purpose of the PSB rebate and only for those particular exempt municipal services. ... To be considered a qualifying NPO, at any time in a fiscal year, the NPO's or prescribed government organization's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ...

Do not include the amount of any transitional tax adjustments that you are considered to have collected on certain sales of housing. ... Line 1201 – Transitional tax adjustment Enter on line 1201 the total amount of all transitional tax adjustments that you are considered to have collected during the reporting period. ...

Section 175 provides that when an employer or partnership reimburses an employee or member of a partnership for expenses incurred by the individual on behalf of the employer or partnership, and the amount reimbursed includes the GST, the tax is considered to have been paid by the employer or partnership, who, if registered, can claim the appropriate ITC. 53. ... As previously stated, section 175 of the Act provides that when an employer or partnership reimburses an employee or member of a partnership for expenses incurred by the individual on behalf of the employer or partnership, and the amount reimbursed includes the GST, the tax is considered to have been paid by the employer or partnership. 64. ...

Examples of blood relatives who are not considered to deal at arm’s length with each other include grandparents, parents, brothers, sisters, and children. ... Persons related to these individuals or groups are also considered related to those corporations. ...

If the purpose of an overall project is not charitable, such as providing excessive or undue private benefit to an individual or company, a charity's own activities on behalf of that project may not be acceptable, even if those activities would normally be considered to be furthering its charitable purposes if carried out on their own. ... Amounts that are considered to have been spent on charitable activities include, but are not limited to: the costs of goods transferred to an intermediary to provide eligible beneficiaries with charitable relief payments for buying goods and services to provide eligible beneficiaries with charitable relief purchase or maintenance of facilities, equipment, and other items used directly in the charity's charitable activities fees, licences, and memberships that are necessary to deliver the charity's charitable activities salaries paid to those that directly provide charitable relief to eligible beneficiaries If a charity is working jointly with other organizations, it must account for all charitable and other expenditures it incurs when carrying on an activity, or that an intermediary has spent on its behalf. ...

Where two corporations are closely related to the same corporation under the provisions of subsection 128(1), they are considered closely related to each other. ... Based on the changes proposed in the Amendments to the GST/HST Legislation and Part I – Selected Listed Financial Institution Attribution Method (GST/HST) Regulations of the Draft Regulations Amending Various GST/HST Regulations published on January 28, 2011, a financial institution would generally be considered to be an SLFI throughout a reporting period in a fiscal year that ends in a particular taxation year of the financial institution if it is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time during the particular taxation year, and the financial institution has a permanent establishment in a participating province and a permanent establishment in any other province, at any time during the taxation year. ...

Where the printer assumes responsibility for the shipping and handling of the qualifying books, the shipping and handling fees are considered to be part of the price of the books, even if they are invoiced as a separate item. ... Charges for other specific services such as graphic design or cataloguing related to the printing of a qualifying book may be eligible for the rebate if they are considered to be part of a single supply of the qualifying book. ...

Example 7 A non-registrant builder of new rental housing is deemed to have self-supplied the housing on September 1, 2013, at which time the GST and B.C. transition tax become payable (and are considered to have been collected) by the builder. As a non-registrant, the builder is considered to be a monthly filer, and is required to report the tax on a non-personalized GST/HST return for the reporting period September 1, 2013 to September 30, 2013. ...

The key points of CRA’s policy are: cell phone contact and email with the claimant are not considered secure and must be avoided when dealing with technical issues or other protected information. ... According to the Access to Information and Privacy Directorate, the informal method is considered to be the preferred method of access for claimants to their tax file, and a response should be provided if possible. ...