Search - considered

It is our administrative position that the credit courses and the curriculum should be considered to be approved or designated by a school authority. ...

It is our administrative position that the credit courses and the curriculum should be considered to be approved or designated by a school authority. ...

Dawson indicated in his telephone conversations with you, the courses are not considered to lead to a licence issued by XXXXX because the courses are not required in order to write the provincial licence examinations. ...

Hence, the supply of "paramedical" services by a registered nurse to clients is taxable at 7% as this service is not considered a nursing service. ...

For example, allowing a person to use property for a period of time can certainly be considered a supply. ...

Therefore, the coins are considered to be STPP and, since any amount paid would exceed the prescribed amount, the registrant may not claim input tax credits for the GST paid for purchases of coins. 2) Purchases of scrap metal from registrants after April 23, 1996 Subsection 176(5) of the Act has been repealed and is applicable to transactions after April 23, 1996. ...

The local Committee of Adjustments, or Planning Committee, may consider an application for consent provided a plan of subdivision is not considered necessary for the orderly development of the municipality. ...

We consider that all of the following elements must be applicable in order for an item to be considered to be a specially designed part: 1) The item is a part rather than a material. 2) The part is committed by design or nature for use as a part in zero-rated prescription eyeglasses. 3) The part is not reasonably expected to have an alternative use (unless the only alternative use is also as a specially designed part for another zero-rated medical device). ...

XXXXX may be considered an intermediary of the supplier as they set up the tender process, chooses the supplier, provide the member list to the supplier, invoice the members, and require payment from the members be made directly to them. ...

For income tax purposes, XXXXX is considered to be carrying on the insurance business in Canada and earning income on insurance policies covering Canadian risks that are issued by both offices. ...