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As a result, such individuals will not be considered a builder within the meaning of the Act. ... The individual will then be considered a "builder" of a residential complex. ... Section 2 of Part I of Schedule V to the Act would apply if the individual is not considered a builder of the complex. ...

XXXXX continued as a XXXXX and considered this to be his primary source of income. 9. ... The individual will then be considered a "builder" of a residential complex. ... The XXXXX would be considered "builders" for purposes of the GST and the subsequent supply of House C will be considered to be made in the course of a business. ...

Diagram A would then be considered one parcel. To create Diagram B, new boundaries would be drawn. ... A part of anything, considered separately, as a unit; a small portion, a particle.... ...

Interpretation Requested You would like to know whether XXXXX ounces (XXXXXL) bottles of the product are considered zero-rated basic grocery products. ... Under this provision, a serving of a beverage is considered to be a single serving when the serving is less than 600 ml (millilitres). ... Some of these beverages may be considered fruit juice beverages or fruit-flavoured beverages. ...

Thus, it is not the views of individuals or persons with special dietary concerns or requirements that will determine whether a product would be considered to be an ingredient. ... As with food and beverages, it is also recognized that some products that would be considered to be ingredients by an average consumer have no nutritive value. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ...

The submission […] describes [the Company]’s business and its supplies of [driving] services, and contains an analysis in support of why such supplies should be considered freight transportation services. ... [The Company]’s representative also requests that [the Company]’s operations be considered in light of the informal decision of the Tax Court of Canada (TCC) in Bam Packaging Ltd. v. ... He further submits that even if the [driving] services are not freight transportation services, the […] [towing] services […] should be considered to be freight transportation services. ...

Having said this, the central issue in the case at hand becomes whether the employee's use of the passenger vehicle provided by the registrant is considered to be commercial activity of the registrant. In other words, is the use of the passenger vehicle by the registrant considered to be 80% (i.e., less than exclusively) in commercial activity or is it used exclusively (i.e., 80% + 20%) in commercial activity? ... If this was the case, the employee's personal use of a passenger vehicle would only be considered to be use in commercial activities where that use was less than 50%. ...

Since XXXXX office would not be considered to be an agency PE, their supplies can be considered made to a non-resident. ... Therefore, an insurance agent's or broker's services can be considered to be supplied to a non-resident and in this way the supplier is not forced to make an allocation which it is not in a position to make accurately. ... If it can be established that XXXXX exceeded the $30,000 threshold prior to October 1992 XXXXX would be considered a registrant and would have been required to be registered but for the Policy P-035. ...

IT-447 reads: "... a trust is generally considered to reside where the trustee, executor, administrator, heir or other legal representative who manages the trust or controls the trust assets resides...." With respect to self-directed RRSPs and RRIFs, the management and control of the trust rests with the trustee and, given that the trustee is resident in Canada, the trust is also considered to be resident in Canada. ... The trust is considered to be resident in the location where the trustee resides. ...