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The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consequence of the exemption is that the supply is not considered to be part of a commercial activity and the supplier, while not having to collect tax on the supply, is not eligible to claim any related ITCs. ... If bottle depots in the province pay a refund of $0.05 per container, but retailers pay $0.10 per container, the refund for all such containers in that province would be considered to be $0.10 for the purposes of section 226. ...

The formula is: (earnings received ÷ months worked) × 12 months = annualized earnings Benefit earned The benefit earned is the portion of a member's pension that is considered to have accrued during the year. ... For 1995 and later years, a union, its locals, and branches are considered a single employer. ... This applies if bonuses or back pay are considered pensionable earnings according to the plan. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

A recent analysis of the audits of corporate income tax filers showed that the coverage rate for returns considered to be of high risk was 10 times that of returns considered to be of low risk. ... Several recommendations identified as a result of these analyses are being considered for further action in 2002-2003. ...

Amount N5 – Additional deduction – credit unions Although a credit union is not generally considered a private corporation, it is eligible for the SBD. ... Fluctuating filing period ending No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year provided that the resulting period does not exceed 53 weeks. ... If your payment due date falls on a Saturday, a Sunday, or a public holiday, the payment will be considered received on time if it is received on the first business day after the due date. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note that for the purpose of determining whether an individual owns 10% or more of the shares, does not deal at arm's length, or is a specified shareholder, an individual is considered to own shares of the capital stock of a corporation under paragraphs 8500(3)(d) to (g) of the Regulations. ...

Find out how the GST/HST applies to exports of intangible personal property Find out how the GST/HST applies to exports of intangible personal property Supplies of intangible personal property (IPP) that may not be used in Canada are considered to be made outside Canada, and are therefore not subject to the GST/HST. ...

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

The CRA is aware of electronic and electrical equipment (EEE) lifecycles and considered the SD impacts of producing, using, and disposing of IT products when making procurement decisions. ...