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After the facts have been considered, a final and binding decision will be made. ...

In the case of electronic records, these persons can make a print-out of such electronic documents and the print-out as well as the original document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

In the case of electronic records, this person can make a print-out of such electronic documents and the print-out as well as the original electronic document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

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

You are considered a single parent if at any time in 2015 you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...

To be considered an NPO, no part of the income of such an organization can be payable to or available for the personal benefit of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is a club, society, or association whose primary purpose and function is to promote amateur athletics in Canada. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Section 48 of the Excise Tax Act allows licensed manufacturers to apply to the CRA to be considered as manufacturers of "similar goods" sold in conjunction with goods of their manufacture, thereby permitting the similar goods to be purchased tax exempt. ...

If you are involved in a barter transaction, the goods or services you receive could be considered proceeds from a business operation. ...

The IILA specifies that any liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or government agency legally authorized to sell intoxicating liquor. ...