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A supply of such a service will be considered as having been made in the province in which the service is primarily performed. ... The supply of the service will be considered been made in Ontario and the audio-visual firm will charge the HST at the rate of 13%. ...

However, if you make this property available to your employee and the benefit is taxable for income tax purposes, you may still be considered to have collected the GST/HST on this benefit. ... For GST/HST purposes, you will be considered to have collected the GST/HST on this benefit even if you could not claim an ITC on the purchase of the passenger vehicle. ...

A gift certificate purchased from the issuer and then donated to a registered charity is considered property and may be receipted for its eligible amount. However, a gift certificate donated to a registered charity by the issuer is not considered property, but rather a promise, and may only be receipted under specific circumstances as explained in Guidance CG-007, Donation of gift certificates or gift cards. ...

Pursuant to subsection 149(3), where a person purchases, in a taxation year a non-financial business as a going concern from a financial institution, and this activity was continued as the person's principal business after the purchase, the person is considered to be a financial institution for the remainder of that taxation year. However, in the circumstances described above, it is the Department's position "not" to consider a person who purchases a non- financial business from a financial institution to be a financial institution unless it wants to be considered a financial institution. ...

However when two distinct regions are considered for purposes of the net reduction test, all employees within the greater region must be considered for purposes of the net reduction test. ... Therefore, the benefits cannot be considered non-discriminatory on this basis. ... As this additional benefit is contingent on earnings, it cannot be considered to be non-discriminatory. ...

It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... When the due date falls on a Saturday a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Your return is considered on time if we receive it or it is postmarked on or before the next business day. ...

Unless seasonal agricultural workers have established significant residential ties in Canada, they are considered to be one of the following types of residents for tax purposes: non-residents; deemed residents; or deemed non-residents. ... Deemed residents Seasonal agricultural workers are deemed residents for tax purposes if they: have not established sufficient residential ties in Canada; stay in Canada for 183 days or more in the tax year; and are not considered a resident of another country under the terms of a tax treaty Canada has with that country. ... Deemed non-residents Seasonal agricultural workers who would otherwise be deemed residents are in fact deemed non-residents for tax purposes if they are considered to be a resident of another country under the terms of a tax treaty between Canada and that other country. ...

Freight transportation service with a destination in more than one province Where a supply of a freight transportation service has destinations in more than one province, the provision of the service of transporting the goods destined for each province is considered to be a separate supply made for a separate amount equal to the portion of the total amount for the supply that is reasonably attributable to the transportation of the goods to that province. As a result, if a separate supply of a freight transportation service has a destination in a participating province, that supply is considered to be made in that province for an amount equal to the portion of the total amount that is reasonably attributable to that service and the HST will apply to that amount. If a separate supply of a freight transportation service has a destination in a non-participating province, that supply is considered to be made in that province for an amount equal to the portion of the total amount that is reasonably attributable to that service and the GST will apply. ...

Publishing a magazine Policy commentary Release date February 3, 2006 Reference number CPC-027 Subject Charitable purposes- Whether publishing a magazine can be considered a charitable activity under the advancement of education. ... The Canada Revenue Agency accepts that registered charities can achieve the recognized charitable purpose of advancing education through the use, creation, publication and distribution of magazines, however, to be considered an acceptable charitable activity, the contents of that publication must be predominantly educational in the sense understood by charity law. Magazines also contain some material that would not be considered educational- for example, games, entertainment, opinion, advertising. ...

Income is considered to be earned when it is recognized as income under general tax rules. For example, trust income is considered to be earned at the end of the tax year of the trust. Dividend income is considered to be earned when received (but for purposes of the advantage rules, the gross-up amount of dividends is to be disregarded). ...