Search - considered

Cases not meeting this general rule are not necessarily disqualified from the election under subsection 191(7) and will be considered on their merits. ... Where there is more than one established community located in an area which is not remote from a work location, the sum total of the services and housing available in all established communities should be considered. ... Ruling Requested If Wichita is no longer considered a remote work site in 1993, is the election made in 1992 still valid? ...

In this case, the supply is considered to be made in the province where the meter is normally located. ... In this case, the supply is considered to be made in the province where the mail is deposited for delivery. ... The mail delivery service is considered to be performed in the same province as that return address. ...

The service will be considered as having been made in Ontario because it is made in connection with litigation in Ontario. ... The supply of the services by the lawyer prior to the commencement of the litigation is considered to be made in the province of Alberta based on the general place of supply rule for services. ... The subsequent supply of litigation services by the lawyer are considered to be made in Newfoundland and Labrador, the province in which the civil litigation is commenced. ...

There are cases where the extent of the investment activity should be considered in light of the size of the holdings, and the charitable activities engaged in. ... In cases where a registered charity also manages the investment assets of other registered charities at below-market rates, the charity's activity will be construed as "promoting the efficiency of other charities" and will therefore not be considered a business activity. 4. Managing the investments of persons who are not registered charities at below-market rates or in ways that unduly benefit these persons would not be considered to be consistent with the charitable purposes of the charity or with the law. ...

If the transfer or loan is made by a partnership, the property is considered to have been transferred or lent by the members of the partnership. ... A non-resident trust that's considered to be resident under section 94 of the Income Tax Act for purposes of Part I is not considered resident for this reporting requirement. ...

In this regard, a fuel oil will be considered to be actually used as heating oil where it is in fact consumed in oil-burning equipment. ... Issue Is the fuel oil considered to be "heating oil" for the purpose of the definition of "diesel fuel" in subsection 2(1) of the ETA? ...

The issue considered in this policy statement is whether a person is considered to be engaged in a business where all of the requirements of the second part of the definition of business have been met (i.e., " any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, license or similar arrangement "), but there may not be an expectation of profit by the person engaged in the activity. ... It is the Department's position that a person is not required to have a reasonable expectation of profit to be considered to be in a business under the second part of the definition. ... Each case must be considered on its own facts. The question of what constitutes regular or continuous activity is also dealt with in Policy Statement P-051 Carrying on Business in Canada. ...

.” For the purposes of qualifying for the above exemption, the supply of PRK services is not considered to be cosmetic surgery. ... The supply of PRK laser surgery is considered a “treatment or other health care service rendered to an individual”. ... The supply of the laser eye surgery service is considered to be a separate supply from the supply of the institutional health care service. ...

On the other hand, a person who does accounting or other administrative duties would not normally be considered to be participating in a rescue operation and/or abating a disaster. ... Regardless of whether his employment is temporary (for the duration of a particular rescue operation) or long-term (for more than one or a series of rescue operations), he would be considered to be regularly employed. ... Since he is required to be available for set periods on a regular basis, he is considered to be regularly employed. ...

You will have to remit the GST/HST you are considered to have collected. The tax considered to have been collected is equal to the basic tax content of the system at the time of sale. ... You will have to remit the GST/HST you are considered to have collected. ...